Tax Examining Technician

This Tax Examining Technician position is with Internal Revenue Service (Department of the Treasury) in Glendale, AZ. WHAT IS LARGE BUSINESS INTERNATIONAL DIVISION? 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): LBI - Director Withholding Exchange/International Individual Compliance, DFO, Exchange & Offshore Strategy, Planning & Special Programs 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. Computes the correct tax amount for international tax returns and initiates taxpayer contact regarding a proposed tax adjustment. Analyzes and resolves tax processing problems. Adjusts taxpayer accounts, prepares and issues manual refunds, performs multiple credit transfers, computes tax, penalty, and interest including Restricted Interest. Re-computes the Foreign Tax Credit after tax adjustments are made, as applicable. Reconstructs taxpayer status in order to mix many kinds/types and sources of information in determining tax liability and refund entitlements Reviews international tax returns where income received by a taxpayer is claimed to be exempt under a provision of an income tax treaty, determines the applicability of the treaty, and explains the determination to the taxpayer. Determines status of taxpayer (US Citizen/Resident or Nonresident Alien) for purposes of determining the type of return they should file and applying the substantial presence determination of US residence under Internal Revenue Code (IRC) 7701(b) and explains adjustments and reasons to taxpayers. Responds to inquires from taxpayers regarding soft letters issued on international issues. Tax matters include: mandatory e-file, possession filing requirements, 1042-S questions, passport SSN requirements, etc. Case builds international project tax returns, issues Integrated Data Retrieval System (IDR's) to taxpayer in support of special or routine projects and responds to taxpayer questions to clarify complex information requests. Utilizes Report Generation Software to prepare audit reports and applies workarounds to address Foreign Tax Credit, 1040NR, 1120F, and other international tax forms/issues, to compute the correct tax amount. Searches master files for various programs and initiatives relating to international tax returns or international tax issues. Takes the appropriate action to ensure the status of all file information is current and accurate. Updates the Audit Information Management System (AIMS) and/or Examination Returns Control System database as necessary to reflect the status of casework/audit. Takes the necessary action to verify and protect the statute of limitations. Makes determinations concerning the type of case received and the correct action for routing or assignment of each case. Updates case controls to reflect the routing/assignment of each case. Identifies those cases which meet Taxpayer Advocate Service criteria and ensures expeditious handling and/or resolution. STANDARD POSITION DESCRIPTIONS (SPD): PD97689 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 REQUIRMENTS: To qualify for this position, you must meet the qualification requirements outlined below: SPECIALIZED EXPERIENCE GS-08: To be eligible for this position at this grade level, you must have at least one (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: Experience utilizing procedures to assemble, review, and maintain international taxpayer tax returns; secure or close tax returns; process corrective actions; and review taxpayer information, reports, and requests involving mandatory electronic filing requirements, Form 1042-S reporting, possession filing requirements, and Social Security Number (SSN) requirements. Experience reviewing tax reporting schedules, including tax payment schedules, allowable deductions, profit and loss statements, and related tax records to calculate tax liabilities; processing taxpayer account adjustments; and utilizing the Audit Information Management System, Examination Returns Control System, Integrated Data Retrieval System, campus processing procedures, master file transaction codes, and procedures for processing taxpayer account corrections and adjustments. Experience processing taxpayer account transactions, including credit transfers, entity changes, filing status changes, account mergers, penalty re-computations, manual assessments, manual refunds, partial assessments, and transaction cycling to maintain accurate taxpayer accounts and resolve tax processing issues. Experience utilizing automated systems, research resources, and computer applications to research taxpayer information, analyze case information, develop case files, and complete tax case processing requirements. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): 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-5, 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.