Internal Revenue Agent

This Internal Revenue Agent position is with Internal Revenue Service (Department of the Treasury) in Glendale, AZ. WHAT IS WHISTLEBLOWER OFFICE? 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): WBO - Remain in POD - The vacancy will be filled at the selectee's official permanent position of record, post-of-duty (POD). REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS Key duties: • 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. Plans, performs, and/or coordinates the most significant and complex whistleblower claims encompassing the entire program and functional areas of the Division Commissioner in every operating division within Services and Enforcement, and other agency lines. Agencies the incumbent works with are the United States Tax Court, Court of Federal Claims, Department of Justice, United States Attorney's Office, Securities Exchange Commission (SEC), Department of Treasury, top-tier law firms, American Institute of Certified Public Accountants (AICPA), Bar Association, New York Attorney General Office, Taxpayers Against Fraud (TAF), and Foreign Government Officials (both civil and criminal tax administration). Reviews and evaluates whistleblower claims for award, using technical, administrative, and managerial decisions to evaluate all information. The reviews may be of the most significant examination results involving Coordinated Industry Cases (CIC) or multi-tiered Tax Equity & Fiscal Responsibility Act (TEFRA) and flow through entities (Partnerships, S-Corporations, Limited Liability Corporations). At the conclusion of Service's actions, evaluates the benefit of the whistleblower information, and decides the appropriateness of an award and, if applicable, determines the appropriate award percentage and appropriate award amount. Coordinates extensively with other functions and divisions on matters involving issues with multi- organizational, functional, and operational areas and assures understanding and consideration of the Division Commissioner's policies and views. Ensures that the policies, programs, and procedures are fully compatible with the technical tax law, accounting and legal provisions of the Internal Revenue Code, regulations, rulings, and auditing standards. Monitors claims independently throughout the life of each claim, including through the investigation, examination, appeals, and collections process of taxpayers associated to each claim. Provides Whistleblower Program guidance to operating division personnel before, during, and after an examination. Identifies and discusses any Whistleblower Program issues that require field advice or Service wide coordination. STANDARD POSITION DESCRIPTIONS (SPD): PD21345 Visit the IRS SPD Library to access the position descriptions. Qualifications: 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: IOR BASIC REQUIREMENTS: 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 bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above. AND SPECIALIZED EXPERIENCE GS-14: In addition to meeting basic requirements, to be eligible for this position at this grade level, you must have one (1) year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service. Specialized experience for this position includes: Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in 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) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. Experience interpreting and applying the Internal Revenue Code, Treasury regulations, revenue rulings, court decisions, precedents, and agency guidance to resolve tax issues involving individuals, businesses, tax-exempt organizations, partnerships, S corporations, limited liability companies, and corporations. Experience analyzing business operations, financial condition, corporate financial transactions, examination results, and supporting documentation to develop tax issues, compute Federal tax liabilities, and determine the significance of identified noncompliance. Experience evaluating tax-related claims and cases involving multiple entities, conflicting legal and accounting issues, significant financial transactions, and matters without established precedent; documenting findings and recommending case determinations, award eligibility, award percentages, and award amounts. Experience planning, scheduling, coordinating, and leading cross-functional tax administration projects and studies; integrating work performed across operating divisions; resolving technical and program issues; and recommending revisions to policies, procedures, and program operations. Experience preparing and presenting technical findings, tax interpretations, reports, policy guidance, and recommendations to executives, managers, accounting and legal specialists, other government agencies, taxpayers, and external stakeholders; and negotiating resolutions to disputed and/or sensitive tax matters. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, 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-05, 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. View the full announcement and apply on USAJOBS.gov.