Tax Law Specialist (BSA Penalty and Interest Reviewer) ...
Internal Revenue Service - detroit, MI
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Duties WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE) DIVISION? A description of the business units can be found at: Vacancies will be filled in the following specialty areas: SB/SE Deputy Commissioner Exam, Specialty Examination, BSA Examination The following are the duties of this position at the full working level. Acts as a contact point for program related inquiries. Provides technical, clerical and management personnel with guidance and feedback on program operations and results. Prepares program reports as required. Interprets the substance of current regulations, policy guidance and advisories. Follows applicable procedures for case assembly and processing. Develops new procedures as necessary, and obtains management approval for implementing recommendations. Reviews the aspects of the case; determines if all modules of the taxpayer account are correct and that all required case actions are completed in each situation. Completes or reviews all assessment documentation for the assessing official. Coordinates collection of unpaid liabilities with Financial Management Services (FMS) and IRS Counsel. Abates or adjusts penalties in response to Counsel or Appeals decisions. Provides feedback and composes written responses to examiners, managers, and other customers. As necessary, prepares written explanations to taxpayers and their representatives. Represents the IRS in interactions with Counsel and Treasury. Serves as technical advisor to the field on penalty and interest issues. Acquires and maintains specialized technical and procedural knowledge of interest issues. Provides guidance and instruction to targeted audience and less experienced examiners. Responds to inquiries from taxpayers and revenue agents. Reviews the examinations and related investigations of a variety of individual and business taxpayers involving complex tax and BSA issues and concentrates on the technical and procedural issues relating to penalties and interest. Researches tax case documentation and evaluates whether the rules and regulations relevant to penalty and interest determinations were correctly applied. Decides whether penalty and interest determinations are in compliance with statutory provisions and policy requirements. This position has career progression. If you are selected at a grade level lower than the full working level, you may be non-competitively promoted as your career progresses. For example, you may be hired as a GS-05, but if the position has career progression to GS-11, then you may move from a GS-05 to a GS-11 in as little as three years. Requirements Conditions of Employment Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240)) Qualifications Federal experience is not required. The experience may have been gained in the public sector, private sector or 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. QUALIFICATION REQUIREMENTS SPECIALIZED EXPERIENCE: GS-07: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-05 grade level in the Federal service. Specialized experience for this position includes: Experience with legal, tax accounting, or other experience that required knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Examples of qualifying experience include experience preparing, reviewing, or applying rulings, advisory letters, memoranda, etc. related to Federal taxation; Analyzing and adjudicating tax claims, appeals, settlement offers, or similar work related to Federal tax operations; Work as an attorney that required legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations; Work as an accountant, auditor, or investigator that required application of Federal tax accounting principles and/or the Internal Revenue Code and related laws. OR You may substitute education for specialized experience as follows: 1 full academic year of graduate education or law school with a major study in accounting or law. OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 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 3.45 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. ORA combination of qualifying graduate education and experience as described above. SPECIALIZED EXPERIENCE GRADE 9: To be minimally qualified for the GS-9, you must meet the basic requirements. A master's or equivalent graduate degree with a major study in accounting or law, or LL.B. or J.D. degree. OR 2 full academic years of progressively higher-level graduate education or law school leading to a graduate degree in a field of study such as accounting or law. One year of graduate education is creditable in accordance with its relationship to a year of full-time study at the school attended. OR At least 1 year of legal, tax accounting, or other experience equivalent to the GS-7 level that demonstrated knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Examples of qualifying specialized experience include the following: Prepare, review, or apply rulings, advisory letters, memoranda, etc., related to Federal taxation; Analyze and adjudicate tax claims, appeals, settlement offers, or similar work related to Federal tax operations; Conduct legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations; Conduct work as an accountant, tax preparer, a financial manager, auditor, or investigator that requires application of Federal tax accounting principles and/or the Internal Revenue Code and related laws. OR At least 1 year of combined graduate education and experience. When combining education and experience use the following formula to calculate the total amount. Part time work experience should be prorated. Formula using Semester hours: Number of Semester hours completed divided by number of semester hours in a 2-year course of study as defined by your school + number of month's experience divided by 12 months. Example: 15 Semester hours of college (15/30 - number of semester hours in a 2-year course of study) and 6 months experience (6/12) .50 +.50 = 1.00. If your answer is one or more, you have the required combination. SPECIALIZED EXPERIENCE GRADE 11: To be minimally qualified for the GS-11, you must meet the basic requirements. An LL.M degree with specialization in taxation. OR At least 1 year of legal, tax accounting, or other experience equivalent to the GS-9 level that demonstrated knowledge of Federal tax laws, regulations, precedent decisions, or other areas related to the position to be filled. Examples of qualifying specialized experience include Prepare, review, or apply rulings, advisory letters, memoranda, etc., related to Federal taxation. Analyze and adjudicate tax claims, appeals, settlement offers, or similar work related to Federal tax operations. Conduct legal research, analysis, and preparation of briefs or similar documents interpreting laws and regulations. Conduct work as an accountant, tax preparer, a financial manager, auditor, or investigator that requires application of Federal tax accounting principles and/or the Internal Revenue Code and related laws. OR At least 1 year of combined graduate education and experience. When combining education and experience use the following formula to calculate the total amount. Part time work experience should be prorated. Formula using Semester hours: Number of Semester Hours completed divided by number of semester hours in a 3-year course of study as defined by your school + number of month's experience divided by 12 months. Example:15 Semester hours of college (15/45 number of semester hours in a 3-year course of study) and 6 months experience (6/12). .25 +.50 =.75. If your answer is one or more, you have the required combination. For more information on qualifications please refer to . 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 . 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 (Section 3, Explanation of Terms) or for Foreign Education Credentialing instructions. Additional information We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled. A 1-year probationary period is required. Note: Current Federal employees may be required to serve a new probationary period (5 CFR 315.802(b)). Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer. Tour of Duty: Day Shift, Monday - Friday with start and stop times between 6:00a.m. and 6:00p.m. Alternative work schedule, staggered work hours or telework may be available. In the event that a building is closed due to rent management, new hires may be placed in a local commuting location. Telework Eligible Positions : Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD) ) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management Relocation expenses - NO The employment of any candidate selected for this position, 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. Obtain and use a government-issued charge card for business-related travel. This is a bargaining unit position. A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. . Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered. Required Documents The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English. Online Application - Questionnaire Education - See Education Section above Registration/License (If Applicable) - active, current registration/license High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education. Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible). How to Apply This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process. The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 09/20/2024 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 09/20/2024. To preview the Application Questionnaire, please click the following link: To begin the application process, click the "Apply Online" button. You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN). To complete , you must click the "Submit Application" button prior to 11:59 PM (ET) on 09/20/2024. To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed. To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: . Agency contact information IRS Philadelphia External Email Address SBSE EXAM - Examination Deputy Operations 1111 Constitution Ave NW Washington, DC 20224 US Next steps Treasury believes in a working environment that supports inclusion; to review reasonable accommodation policies and procedures please visit . We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process. 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. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." 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. Fair & Transparent The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
Created: 2024-09-19