Internal Revenue Agent (Senior Employee Plans Agent)

This Internal Revenue Agent (Senior Employee Plans Agent) position is with Internal Revenue Service (Department of the Treasury) in Glendale, AZ. WHAT IS TAX EXEMPT/GOVERNMENT ENTITIES (TEGE)? 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): TEGE - Employee Plans - Pacific Coast (7680); Gulf Coast (7646); Great Lakes (7631); Mid-Atlantic (7616), Northeast Area (7601). Open to current, permanent, IRS competitive service employees in TE/GE business units. 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. Analyzes applications and issues determination letters on most complex pension, multi-employer, profit-sharing and stock-bonus plans under applicable Internal Revenue Code provisions. Examines and interprets the provisions of plans and documents accompanying applications. Analyzes amendments to existing plans to determine if their qualification or exempt status is adversely affected. Examines curtailments and terminations of a plan and determines if discrimination will result and if a valid business reason existed for such action. Examines accounting practices and bookkeeping systems of pension, multi-employer, profit sharing 403(b)/457 plans, and related operations of the trust if applicable. Examines employer's return for employee's pension or profit-sharing plans to substantiate deductions for contributions made under the most complex deferred compensation plans. STANDARD POSITION DESCRIPTIONS (SPD): PD90857 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: BASIC REQUIREMENTS All GRADES: 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 FOR GS-13: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position includes: Experience with 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; Experience with interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; Experience with business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Experience with corporate financial transactions and financial management principles and practices; Experience in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions In addition, experience that demonstrates accomplishment of accounting techniques and practices of the Internal Revenue Code, regulations, rulings, procedures and court decisions, principles of tax administration, laws, and rulings. To be qualifying, your experience should be sufficient to demonstrate experience with tax laws and regulations relating to employee plans sufficient to analyze applications and issue determinations on various contribution or benefit plans; experience with 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; experience applying and working actuarial science sufficient to recognize problem areas and to recommend courses of action; and experience successfully examining or reviewing a wide variety of compensation plans and/or related proposals. 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.