Internal Revenue Agent

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Overview

• Accepting applications

• Open & closing dates

  01/01/2025 to 10/02/2025

  
  
• Salary

  $40,332 – $144,031 per year

• Pay scale & grade
  

  GS 5 – 12

• Locations

  150 vacancies in the following locations:

• Remote job
  

  No

• Telework eligible

  Yes-as determined by the agency policy.

• Travel Required

  50% or less – You may be expected to travel for this position.

  
  
• Relocation expenses reimbursed
  

  No

• Appointment type
  

  Permanent

• Work schedule
  

  Full-time

• Service
  

  Competitive

• Promotion potential
  

  12

• Job family (Series)
• Supervisory status
  

  No

• Security clearance
• Drug test
  

  No

• Position sensitivity and risk
• Trust determination process
• Financial disclosure
• Bargaining unit status
• Announcement number

  25-12642989A-TEB-0512-5T12

  
  
• Control number
  

  826052800

This job is open to

Clarification from the agency

Videos

Duties

WHAT IS THE TAX EXEMPT/GOVERNMENT ENTITIESDIVISION?
A description of the business units can be found at:

Vacancies will be filled in the following specialty areas:
Tax Exempt/Government Entities Employee Plans

The following are the duties of this position at the full working level.

Analyzes determination letter applications with accompanying information and applies technical
tests to verify that a pension, profit sharing, and stock bonus plans’ governing document satisfies
Internal Revenue Code and other regulatory provisions.

Performs on-site audits of returns filed in connection with the above plans. Reviews operating
mechanics, observes practices and procedures such as payroll and internal control systems,
operational compliance with the governing plan document and IRC, regulatory and other IRS
guidance, etc. Considers probable effects of contributions and benefits and ensures that
participating employees are receiving their proper benefit without discriminating in favor of highly
compensated employees and that the sponsor’s contributions are in compliance with the plan
document, the Internal Revenue Code and applicable regulations. Discrimination analysis includes
coverage and elective deferral testing and correction methods required if the plan is non-compliant
with its document or statutory and regulatory provisions.

Analyzes amendments to existing plans to determine if their qualification or exempt status is
adversely affected. Reviews plan documents and/or adoption agreements to determine whether
the plan document is a pre-approved plan with an IRS opinion letter and whether it has been timely
adopted for the most recent law requirements. If not accurately updated for a law cycle,
determination is made for the last set of laws that were timely updated and then pursues correction
action in accordance with required statutory or regulatory provisions such as Employee Plans
Compliance Resolution System (EPCRS) Procedures, to update the plan with a new plan
document and/or adoption agreements and to retroactively qualify the plan.

Provides accurate technical expertise pertinent to employee plans, guidelines/codes, benefits, etc. to internal and external customers with professional and helpful service. Such includes guidance on
how to follow the plan document’s terms and statutes governing compliance with the tax law
related to the plan’s form and operational compliance. (i.e., tax law, government position, what
barriers have occurred in the plan, etc.).

Confers with internal and external customers to determine whether the plan satisfies all the
requirements for qualification. Contacts with third- parties to obtain or verify information and the
issuance of summons. if applicable. Adheres to IRM and TEQMS standards with assurance that
the examination results in a quality case file, which provides an audit trail that substantiates the
audit conclusions and any corrective mechanisms to ensure that the plan is operating in conformity
with the IRC and the governing document that is coupled with a well-written closing letter that
describes the audit results.

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

STANDARD POSITION DESCRIPTIONS (SPD):
PD23460, PD23459, PD23458, PD23457, and PD23456
Visit the IRS to access the position descriptions.

• Obtain and use a Government-issued charge card for business-related travel.

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.

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-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.

Qualifications

BASIC REQUIREMENTS ALL GRADES (ALSO MEETS GRADE 5 QUALIFICATIONS): INTERNAL:
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.
OR
Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year
AND Minimum Qualifications GS-07: You must have 1 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 in or related to accounting or auditing that provided the specific knowledge, skills and abilities needed to successfully perform the duties of the position. This experience must have been acquired in a federal or business environment and must be sufficient to demonstrate: 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience may have been in accounting, auditing, tax, financial, legal, or other work that required the knowledge and skill defined above.
OR EDUCATION: Candidates must complete one full year of graduate level education in a field of study such as accounting, business, finance, law, economics, management, statistical/quantitative methods or computer science.
OR Superior Academic Achievement may be met by having a Bachelor’s degree, 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 your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper one third of your class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies.
Minimum Qualifications GS-09: In addition to the basic requirements, 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 experience in accounting, auditing, tax, financial, legal or other work that required 1) knowledge of and skill in applying the principles, concepts and methodology of professional accounting and related fields and 2) skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Professional accounting work must have been creative, analytical, evaluative and interpretive. This may include: Office auditing of various types of tax returns to determine tax liability of individual taxpayers, businesses, or corporations. Interpreting and applying pertinent parts of the Internal Revenue Code and related regulations and procedures and conducting comprehensive analytical examinations. Making determination and redetermination, or audit, on liability for Federal taxes. Investigating alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecution and assertion of civil penalties.
OR EDUCATION: A course of study that includes two full years of progressively higher-level graduate education, leading to a Master’s degree, in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.
OR A Master’s Degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.
OR An equivalent amount of combined education and experience as described in paragraphs above.
Minimum Qualifications GS-11:In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes experience that required 1)Knowledge of and skill in applying professional accounting principles, concepts and methodology in the examination of accounting books, records and systems 2) skill in interpreting and applying tax law for individuals and business and/or exempt organizations; 3) knowledge of business and trade practices to analyze business operations and financial conditions; and 4) skill in interacting effectively in a wide range of situations with a broad range of individuals.Examples of experience qualifying as specialized include: (This list is not inclusive) Experience in interpreting and applying professional accounting and auditing techniques and practices to examine various tax returns of individuals and/or business organizations. Examining accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathering and researching data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry. The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations.
OR EDUCATION: A course of study that includes 3 years of progressively higher level graduate education leading to a Ph.D. degree or Ph.D. or equivalent doctoral degree in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.
OR An equivalent amount of combined education and experience as described in paragraphs above.
Minimum Qualifications GS-12: In addition to the basic requirements, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service. Specialized experience for this position includes experience with progressively responsible and diversified professional accounting or auditing work that required the application of 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 the interpretation and application of 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

For more information on qualifications please refer to .

Education

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

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

QUAL STATEMENT CONTINUED:
(gs 12 cont) Experience in corporate financial transactions and financial management principles and practices; Experience interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions. Experience preparing written reports and analyses ,and articulating and communicating results and analyses orally and in writing.
AND MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.
AND 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 . For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to “All US Citizens”.

• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
• The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under .
• This is a bargaining unit position.
• Tour of Duty: Day Shift
• Alternative work schedule, staggered work hours or telework may be available.
• Relocation expenses – no

Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty. If the position(s) are no longer needed prior to the closing date, this announcement may be closed early. This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): January 15, 2025, April 2,2025, July 2, 2025, October 2, 2025. This announcement may be amended to include additional cut-off dates within the 12month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) October 2, 2025.
For more information regarding Union Representation click

• Benefits

How You Will Be Evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a “not qualified” determination. Applicants who disqualify themselves will not be evaluated further.

Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at .

Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.

If you are a displaced or surplus Federal employee eligible for , you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.

• Benefits
• Required Documents

  As a new or existing federal employee, you and your family may have access to a range of benefits. Your benefits depend on the type of position you have – whether you’re a permanent, part-time, temporary or an intermittent employee. You may be eligible for the following benefits, however, check with your agency to make sure you’re eligible under their policies.

  
  
  

  The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.

  1. Resume – Your resume MUST contain dates of employment (i.e., month/year to month/year or present). To ensure you receive full credit for relevant experience, include the hours worked per week. We recommend that your resume not exceed 5 pages. If including Federal service experience, you MUST provide the pay plan, series, and grade, i.e., GS-0301-09. If the pay plan, series, and grade are not provided, it may result in an ineligible determination.
     Your resume must NOT include photographs, classified or government sensitive information, social security number (SSN), encrypted/digitally signed documents, or links to social media such as LinkedIn, or other inappropriate material or content. If your resume contains prohibited information as listed above, your application will be determined ineligible, and you will not receive consideration for this position. (Cover letters are optional.) Please view It is also recommended that your resume not include personal information such as age, gender, religion, race, disability, etc.
  2. Online Application – Questionnaire responses
  3. Education – See Education Section above
  4. Performance Appraisal/Awards (if applicable) – You are strongly encouraged to submit a copy of your most recent, signed, completed annual performance appraisal which includes the final rating and copies of any incentive/performance awards you received. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.
  5. Registration/License (if applicable) – active, current registration/license
  6. IRS Reassignment Preference Program (RPP)(if applicable) – You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
  7. Career Transition Assistance Plan (CTAP)(if applicable) – You MUST submit the required documentation as outlined at: If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
  
  
  

  NOTE:

  • DO NOT copy the specialized experience statement or position description into your resume for experience as this is not a demonstration of your experience and could result in an ineligible determination.
  • If you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
  
  

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