Internal Revenue Agent (Employee Plans Agent)

WHAT IS THE TAX EXEMPT & GOVERNMENT ENTITIES DIVISION ? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in following area(s): TEGE

• Employee Plans
• Employee Plans, Examinations | Pacific Coast, Gulf Coast, Great Lakes, Mid-Atlantic, and Northeast Area

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position. Analyzes amendments to existing plans to determine if their qualification or exempt status is adversely affected.

Reviews plan documents and/or adoption agreements to determine whether the plan document is a pre-approved plan with an IRS opinion letter and whether it has been timely adopted for the most recent law requirements. If not accurately updated for a law cycle, determination is made for the last set of laws that were timely updated and then pursues correction action in accordance with required statutory or regulatory provisions such as Employee Plans Compliance Resolution System (EPCRS) Procedures, to update the plan with a new plan document and/or adoption agreements and to retroactively qualify the plan Reviews "Application for Determination Upon Termination", Form 5310 with supporting documentation, allowing for a determination that the plan satisfied all statutory and regulations on the termination date.

Examines a plan's curtailment or termination to determine non-discrimination compliance and the existence of valid business reasons for termination existed for such action Examines employer's tax return to substantiate that contributions to an employee's qualified plan or IRA based arrangement are within the IRC statutory limitations and are within the IRC required funding dates.

Determines if the plan sponsor's behaviors resulted in the engagement of a fraudulent activity STANDARD POSITION DESCRIPTIONS (SPD): PD23460, PD23459, PD23458, PD23457, and PD23456 Visit the IRS SPD Library to access the position descriptions.

Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service . One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement. QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below: BASIC REQUIREMENTS All GRADES: A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.

OR A combination of education and experience equivalent to 4 years that that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above, in combination with appropriate experience or additional education.

Specialized Experience GS-09: In addition to the basic requirements, you must have 1 year of Specialized Experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Experience in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position.

Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill described above to sufficiently demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others.

Examples of qualifying experience may include: (This list is not all inclusive) Professional accounting work that includes the design, development, operation, or inspection of financial/accounting systems; experience that includes the examination, analysis and interpretation of accounting data, records, or reports and provides accounting or financial management advice and assistance to management.

Experience auditing of various types of tax returns to determine federal tax liability of individual taxpayers, businesses, or corporations. Interpreting and applying the Internal Revenue Code and related regulations and procedures. Making determination and redetermination, or audit, on liability for Federal taxes. Experience in a Federal, State, or Local government working in a position that involved auditing various types of tax returns to determine liability of individual taxpayers and/or businesses.

This included interpreting and applying pertinent parts of the Internal Revenue Code or State tax laws, related regulations, and procedures to determine compliance and accuracy of tax returns or tax filings. Experience in a position that involved working in an accounting, auditing, or legal environment where you have advised others on a full range of complex tax liability issues, conducted an analysis of their financial condition and related operations, provided tax law or accounting assistance and/or utilized investigative/examination techniques.

Experience in a position that involved auditing files for fiscal accountability and accuracy, implementing general accounting practices for private or corporate clients, completing personal and corporate tax returns for diverse client base, and reviewing and processing loan or financial applications. Experience in an accounting environment that involved importing and reviewing payroll, running reports, conducting reconciliations, making adjustments and reclassifications, preparing accounting reports for annual audits, and preparing quarterly tax filings.

Experience in a position that involved investigating alleged criminal violations, federal tax statutes, and making recommendations for criminal prosecution and assertion of civil penalties. OR EDUCATION: A course of study that includes two (2) full years of progressively higher-level graduate education, leading to a master's degree, in accounting or related field of business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.

OR A master's degree in a related field of study, such as accounting, business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR An equivalent amount of combined education and experience as described in paragraphs above. Specialized Experience GS-11: In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service.

Specialized experience for this position includes: Experience in or related to accounting or auditing that provided the specific experience needed to successfully perform the duties of the position. Experience in accounting, auditing, tax, financial, legal, or other fields to sufficiently demonstrate experience applying the principles, concepts and methodology of professional accounting and related fields.

Interpreting and applying professional accounting and auditing techniques, and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of financial operations (e.

g., budgeting and planning, cash flow monitoring and forecasting, financial reporting, cost tracking, asset valuation and utilization); Interpretation and application of Federal tax law in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations. Recommending and implementing Federal tax strategies (i.

e., excise tax, income tax, etc.); Drafting, consolidating, and reviewing financial statements; Applying federal tax and auditing guidelines related to common deductions, asset/liability reporting; Using internal controls and conducting audits as part of a team. Managing a caseload effectively by considering complexity, prioritizing work, and tracking progress.

Researching available resources independently to solve a problem or determine the next course of action. Identifying potential issues, summarizing facts and applying the law to draw conclusions about compliance. Communicating technical analysis of the law as applied to a set of facts through effective oral articulation and written reports.

OR EDUCATION : A course of study that includes three (3) years of progressively higher-level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance.

OR an equivalent amount of combined education and experience as described in paragraphs above. For more information on qualifications please refer to OPM's Qualifications Standards .

CONTINUED FROM QUALIFICATIONS SECTION: Specialized Experience GS-12: In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized Experience for this position includes: Experience must have been in progressively responsible and diversified professional accounting or auditing work that required

1. Experience applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) applying business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) analyzing corporate financial transactions and financial management principles and practices; and 5) interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. Examples of qualifying experience may include preparing written reports and analyses and articulating and communicating results orally and in writing. Leading risk assessments, evaluations, and reviews to strengthen accounting controls; lead and conduct internal/external audits; overseeing tax management; Interpretating and applying Federal tax law (e.g., conservation easement, Micro-captive insurance, Employee retention credit, Research and Development credits, Taxation of cryptocurrency and other digital assets, Pass-through entities (BBA), Transfer pricing operations) in the examination of tax returns for individuals, business and/or exempt organizations, partnerships, and corporations. Leading the implementation and oversight of company tax return, revenue, and expense reporting. Experience conducting examinations of special audit features complex individual and business taxpayers involved in or activities or transactions designated or structured to hide or conceal income such as offshore activities, multiple related entities and other means using a wide range of financial and other investigative skills. Experience using internal controls and leading team audits. Leading the implementation and oversight of company tax return, revenue, and expense reporting. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): Current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment . For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens". TIME IN GRADE (TIG): For positions above the GS-05,applicants must meet applicable time-in-­grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for. For positions at the GS-5, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03, or 04 positions. For more information on qualifications please refer to OPM's Qualifications Standards . A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page . FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S.

Education

program. It is your responsibility to provide such evidence when applying. Click here (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions. We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE) .