WHAT IS THE TAX EXEMPT AND GOVERNMENT ENTITIES DIVISION? Tax Exempt & Government Entities Division serves Employee Plans which examines the returns of qualified pension benefit plans compliance. Exempt Organizations ensures not-for-profit organizations meet tax-exempt status requirements. And, Government Entities ensures organizations meet their tax withholding and employment tax payment requirements.
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The following are the duties of this position at the GS-12. You will have the opportunity to learn to perform these duties and will receive training to help you grow in this position.
IRS Recent Graduates Program affords developmental experiences in the Federal Government intended to promote possible careers in the civil service to individuals who have recently graduated from qualifying educational institutions or programs. Selected applicants are placed in a dynamic, developmental program with the potential to lead to a civil service career in the Federal Government. If selected, you will be placed in a position as Internal Revenue Agent, GS-512 Career Ladder 12 in the TE/GE Division. Following the completion of program requirements, selectees may be considered for non-competitive conversion to a career-conditional or term appointment, with promotion potential to the GS-12. All conversion requirements will be identified in the Participant Agreement. Program requirements include but are not limited to: Successful completion of at least 1-year of continuous service; Completion of at least 40 hours of interactive training; Demonstration of successful job performance; Mentorship; and Meet the qualification standards for the position to which the Recent Graduate may be converted. Conversion to the competitive service is not implied nor guaranteed
As an Internal Revenue Agent you will:
* Analyze applications and issues determination letters on difficult pension, profit-sharing and stock bonus plans under applicable Internal Revenue Code provisions * Audit returns filed in connection with the above plans. Reviews operating mechanics * Examine accounting practices and bookkeeping systems of pension and profit sharing plans and related operations of the trust * Examine and interpret the provisions of plans and documents accompanying applications. Analyzes information in exhibits and applies technical tests to determine if applicable statutory and other requirements are met * Analyze amendments to existing plans and examines curtailments and terminations of a plan to determine if their qualification or exempt status is adversely affected * Intensive knowledge of the pension and profit-sharing area of tax law, precedents, rulings and court decisions in order to substantiate deductions for contributions made under deferred compensation plans and to examine the bookkeeping of the plans and related operations of the trust * Provide accurate technical expertise to serve internal and external customers with professional and helpful service * Discuss case issues with plan or organization representatives to arrive at the proper determination of facts and application of pertinent provisions of the law * Confer with customers to determine whether the plan or organization satisfies all the requirements for qualification or exemption * Contact third parties to obtain or verify information. Initiate action to establish, increase or decrease tax liability * Knowledge of writing clear, concise, and comprehensive reports of examination * May serve as acting group manager, On-the-Job Instructor (OJI) or mentor. Perform other duties as assigned
* Review applications for exempt status and determines eligibility for initial or continuing exemption * Independently conduct examination of large exempt organizations and related business entities and makes determinations on initial and continuing exempt status of these organizations * Adapt standard audit and investigative procedures, relying on precedents as necessary. * Review exempt organizations financial and other operating data as well as related records of business operations * Perform research and analysis to establish proper interpretation and application of tax regulations in cases which are similar but not identical with well precedented cases * Provide accurate technical expertise to serve internal and external customers with professional and helpful service * Discuss case issues with plan or organization representatives to arrive at the proper determination of facts and application of pertinent provisions of the law. * Confer with customers to determine whether the plan or organization satisfies all the requirements for qualification or exemption * Contact third parties to obtain or verify information. Initiate action to establish, increase or decrease tax liability * Knowledge of writing clear, concise, and comprehensive reports of examination * May serve as acting group manager, On-the-Job Instructor (OJI) or mentor. Perform other duties as assigned
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at www.jobs.irs.gov
* Please refer to \"Conditions of Employment\" * Click \"Print Preview\" to review the entire announcement before applying. * IRS Employees with Career or Career Conditional Appointments * Must be U.S. Citizen or National * Qualifications
In the Recent Graduates Program you may qualify based solely on education, experience or a combination of both. You must meet the following requirements by the closing date of this announcement.
BASIC REQUIREMENTS (GS-05): You must have Bachelor's or higher degree in accounting from an accredited college or university that included at least 30 semester hours (45 quarter 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 experience and education at an accredited college or university equivalent to a four year degree 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; OR A Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia; OR Are currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year.
In addition to the above qualifications, you must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing. For more information on the required accounting knowledges please refer to www.opm.gov/policy-data-oversight/classification-qualifications/general-schedule-qualification-standards/0500/internal-revenue-agent-series-0512
In addition to the above, you must meet the requirements described below:
GS-07 LEVEL: You must have one 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: Knowledge of and skill in applying the principle of accounting, auditing, tax, financial, legal or other work that required knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and skill in communicating and dealing effectively with others; OR One year of graduate education at an accredited college or university in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science. OR Superior Academic Achievement may be met by having a Bachelor's degree, in a related field, 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.
GS-09 LEVEL: 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: Knowledge of and skill in applying the principle of accounting, auditing, tax, financial, legal or other work that required knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and skill in communicating and dealing effectively with others; OR Two years of graduate level education leading to a master's degree or master's (or equivalent) degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.
For Grades 5 through 9: You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.
In addition to the above you must have, within the previous 2 years, completed all educational requirements for a qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application. *Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2 year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study.
* A Certificate program is post-secondary education, in a qualifying educational institution, equivalent to at least one full-time academic year of study, that is part of an accredited college-level, technical, trade, vocational or business school curriculum. For study at a business or technical school, 36 weeks of study (20+ classroom hours per week) is comparable to 1 academic year of full-time study. If your academic institution calculates a full-year of academic studies with fewer hours, or academic credits are expressed in contract months, units, or other terms that differ from the conventional hours, please have your academic advisor provide a letter certifying the Certificate program meets the regulatory definition.
Applications can be accepted from students who expect to complete qualifying education within 9 months from the date of application. Education must be successfully completed to participate in the Program.
* The experience may have been gained in either the public or private sector or Volunteer Service. One year of experience refers to full-time work; part-time work 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.
In addition to the above requirements, you must meet the following, if applicable:
You must have been at the next lower grade level of the grade you are applying to for 52 weeks (time-in-grade requirement).
* The salary listed in the header is an estimate based on salary data for similar jobs in the same area. Salary or compensation data found in the job description is accurate.