Internal Revenue Agent (Employee Plans Agent)

About the role

WHAT IS THE TAX EXEMPT & GOVERNMENT ENTITIES DIVISION?

A description of the business units can be found at: *** 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

What you will do

• 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.

Requirements

• Probationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position.
• Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.
• Tax Audit - The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns.
• This audit may include up to 2 years of returns.
• The use of a camera application may/will be required to participate in the interview process.
• ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION

Education

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).

How you will be evaluated

Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position. Applicants who disqualify themselves will not be evaluated further.

You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics): Attention to Detail Customer Service Decision Making Flexibility Integrity/Honesty Interpersonal Skills Learning Reasoning Self-Management Stress Tolerance Teamwork Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration.

Cheating on an assessment may also result in your removal from consideration. Rating: Your application will be evaluated in accordance with the Service's Merit Promotion Plan. A quality group rating will be used to rank and select eligible candidates.

If qualified, you will be assigned to one of three quality level groups, Best Qualified (BQ), Highly Qualified (HQ), and Qualified (Q). Referral: Eligible applicants rated in the highest quality group, may be referred to a selecting official for consideration.

Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in quality group order. We will not reimburse costs related to the interview such as travel to and from the interview site.

Performance Appraisal and Awards - Will not be used in determining your overall rating. Any performance appraisal/evaluation and award documentation you provide will be forwarded to the selecting official. The selecting official will review this documentation and give it due weight consideration during the overall selection process.

IRS employees may obtain their most recent awards listing at *** If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP), you must receive a score of Highly Qualified (HQ) or better to be rated as "well qualified" to receive special selection priority.

Documents you must provide

• The following documents are required and must be provided with your application.
• All application materials, including transcripts, must be in English.
• Incomplete or insufficient information may result in not being considered for the position, or not receiving special consideration for which you may be eligible.
• Please view Application Preparation or How to write a resume for federal job.
• Resume (Failure to follow instructions, will result in not being considered.) Do: Limit to two (2) pages.
• Recommend a standard 8.5x11-inch document size, a sans-serif font such as Arial or Calibri with a font size no smaller than 10-point, page margins of 0.5 inches.
• Applicants that attempt to circumvent the 2-page limit page limit, for example by materially reducing readability, will be deemed ineligible.
• Include relevant work experience - Employer Name, Job Title, Employment dates (start to end date or present), and a brief description of duties that clearly demonstrate your qualifications.
• Don't: Include photographs, classified or sensitive information, SSN, encrypted/digitally signed documents, or other inappropriate content.
• Resumes containing prohibited information will be deemed ineligible.
• Copy and paste duties or specialized experience from the job announcement, as this is not a demonstration of your experience.
• Additional Information: Pay plan, series, and grade (e.g., GS-0301-09) should be provided for all federal service jobs.
• Failure to do so could affect your qualification determination.
• To receive full credit for work experience, include number of hours worked per week and specific MM/DD/YYYY start and end dates for every position.
• Do not include personal information such as age, sex, religion, race, or disability.
• Do not include embedded links as they will not be opened or considered when determining qualifications.
• If you update and resubmit your application, only the most recent resume received will be considered to determine qualifications.
• Education (if applicable) - Refer to Qualification and Education sections above for requirements For positions with an education requirement, or if you are qualifying for this position based on education or training, submit a copy of your transcript(s) or equivalent.
• An official transcript(s) will be required if you are selected.
• Registration/License (if applicable) - Current, active registration/license 4.
• Performance Appraisal/Awards (strongly encouraged) Submit the most recent completed annual performance appraisal.
• Submit copies of any incentive/performance awards received that may have an impact on the qualifications for the position to be filled.
• Career Transition Assistance Plan (CTAP) (if applicable) Selection priority program for displaced or surplus federal employees: Review and submit the required documentation as outlined under CTAP 6.
• IRS Reassignment Preference Program (RPP) (if applicable) Submit your RPP Notice and most recent performance appraisal.
• Appraisal must reflect Fully successful or higher overall rating.
• Current Employees Documentation (recommended if applicable) If applying for a higher grade and you met time-in-grade (TIG) at another agency, it is recommended that you provide an SF-50(s) (Notification of Personnel Action) (or equivalent) which demonstrates you meet the 52-week TIG requirement (e.g., Promotion with an effective date more than one (1) year old, Within-Grade-Increase at the highest grade held).
• Failure to provide an SF-50(s) that shows your eligibility may result in an ineligible determination.

Benefits

As a current IRS employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at *** option #1 for ERC.

What to expect next

Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you.

" Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.

The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. To learn more, please visit our page at: Treasury.gov/fairchanceact.

Additional information

Consider each location carefully when applying. If you are selected for a location, that location will become your official post of duty. Additional jobs may be filled from this announcement or any other source to fill these vacancies.

Alternative work schedule, staggered work hours may be available. The use of a camera application may/will be required to participate in the interview process. Salary: General Schedule (GS) Locality Pay tables may be found under Salaries & Wages.