Revenue Officer (12-Month Roster)

DutiesWHAT IS THE SMALL BUSINESS SELF EMPLOYED (SBSE) DIVISION?A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisionsVacancies will be filled in the following specialty areas:Field Collection OperationsThe 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.Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact.
Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns.
Taxpayers at this level normally include individuals with relatively large gross income from diversified sources, self employed professionals, medium sized partnerships, corporations involved retail, manufacturing, construction, wholesale, and other businesses as well as smaller businesses with valuable or unusual assets.Provides customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures.
Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees.
Customer service is based upon learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and various Titles of the United States Code.
Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees.
Resolve account discrepancies and responds to taxpayer and practitioner requests.Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer's financial condition and ability to pay outstanding tax obligations and prevent future delinquencies.
Analyzes financial information and evaluates assets.
Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in compromise or suspending collection action.
Evaluates and compares taxpayers' financial information to internal and external sources to verify taxpayers' financial condition.
The purpose of the analysis is to develop a clear plan of action to resolve the case.
For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit and loss statements.Performs financial investigations in situations in which taxpayers are unwilling to be forthcoming concerning assets and sources of income.
Searches public records, tax returns, and financial and credit information to locate distrainable assets.
Summonses taxpayer records and other financial information from the taxpayer and financial institutions or other third parties.
Confers with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of Justice) regarding case development, issue determination, case processing and coordination.
Develops a feasible plan of action to resolve the case.
Recognizes patterns of delay and other indicators that a taxpayer is not cooperating or attempting to defeat assessment or collection of delinquent tax.Plans and takes appropriate enforcement actions to secure an assessment on past due returns, such as summonsing tax records, referrals to examination or assessing taxes using IRC 6020(b), or prompt, quick and jeopardy assessments.
Takes appropriate enforced collection action, such as levies, redemptions, seizures, nominee liens, judicial actions, or fraud investigation.
Conducts trust fund recovery penalty investigations: evaluates willfulness, responsibility and authority, and recommends penalty assessments.
Prepares affidavits, statements and testimony for court cases, such as summons enforcement, or seizure action.
Files and releases Federal tax liens.QualificationsFederal experience is not required.
The experience may have been gained in the public sector, private sector or 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/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:SPECIALIZED EXPERIENCE GS-07:You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service.
Specialized experience for this position includes: Experience in business organization and commercial practices; knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of delinquent loan collection processes and techniques; working knowledge of accounting principles and practices; knowledge of the Internal Revenue Code (IRC) and related Federal tax regulations and procedures;In addition to the experience above, experience that demonstrates knowledge of bankruptcy and lien law.
Experience may have been gained in work such as: Reviewing financial documents to determine a business' financial condition and its ability to pay debt; Evaluating income assets, equity and credit to collect delinquent payments; Investigating or tracing financial transactions such as a real estate broker or insurance broker; Establishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions; Counseling taxpayers on tax filing and paying obligations; Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts;OR You may substitute education for specialized experience as follows:Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies;OR You may substitute education for specialized experience as follows: One (1) academic year of graduate education in a field of study such as: business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, public administration or another related field;OR A combination of experience and education.SPECIALIZED EXPERIENCE GS-09:You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service.
Specialized experience for this position includes: Demonstrating knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures.
Experience may have been gained in work such as: Collecting delinquent Federal taxes and securing delinquent returns; Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties; Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes; Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes;In addition to the experience above, experience with business organization and commercial practices; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of and conducts financial analysis, including the ability to analyze the operations, financial condition, profitability of taxpayers; including the valuation of assets for case resolution; uses arithmetic and mathematical reasoning to resolve collection determination issues; knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet.OR You may substitute education for specialized experience as follows:Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, public administration or another related field;OR LL.B or J.D., if related;OR A combination of experience and education.SPECIALIZED EXPERIENCE GS-11: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: Demonstrating knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures.
Experience may have been gained in work such as: Collecting delinquent Federal taxes and securing delinquent returns; Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties; Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes; Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes;In addition to the experience above, experience in a wide range business law and the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; knowledge of financial/managerial accounting principles, terminology, practices and methods to analyze financial records; knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet.
Experience may have been gained in work such as: Collection activities using a variety of Collection tools such as Levy, Notice of Federal Tax lien, seizure, and suits; Secure delinquent returns using a variety of tools such as summons and preparing substitute for returns per IRC 6020(b); Use computer systems to capture information secured and to aid in the collection of Federal taxes or delinquent Federal tax returns and to conduct research such as locator services, credit bureaus reports, and real estate programs; Prepare the assembly of trust fund recovery penalty files, suit and seizure packages and lien activities packages including discharge, subordination, and withdrawal;See Education Section for continued information regarding Specialized Experience for GS-11.For more information on qualifications please refer to OPM's Qualifications Standards.EducationSPECIALIZED EXPERIENCE GS-11 (continued):OR You may substitute education for specialized experience as follows: Ph.
D or equivalent degree or 3 full academic years of progressively higher level graduate education leading to such a degree in a related field such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, public administration or another related field;OR LL.M., if related;OR A combination of experience and education.For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent.
An official transcript will be required if you are selected.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 for Foreign Education Credentialing instructions.Tour of Duty: Day Shift - Start and stop times between 6:00 a.m. and 6:00 p.m.Alternative work schedule, staggered work hours or telework may be available.A recruitment incentive has been authorized for eligible, highly qualified applicants.
The incentive will be $5,000 and will require a service agreement.
The service agreement details will be provided to new employees prior to entrance on duty.
This monetary incentive will be disbursed as outlined in the service agreement.