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Internal Revenue Service is Hiring an Internal Revenue Agent (Senior Employee Plans Agent-Examiner) 12-MONTH ROSTER Near Birmingham, AL

Qualifications:

Federal experience is not required. The experience may have been gained in the public sector, 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.

You must meet the following requirements by the closing date of this announcement:

BASIC REQUIREMENT : 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

In addition to meeting the basic requirement above, to qualify for this position you must also meet the qualification requirements listed below:

SPECIALIZED EXPERIENCE 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 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

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

TIME AFTER COMPETITIVE APPOINTMENT: 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'.

For more information on qualifications please refer to OPM's Qualifications Standards.

Responsibilities:

WHAT IS THE TAX EXEMPT/GOVERNMENT ENTITIES (TEGE) DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:
Employee Plans: Rulings and Agreements, Determinations, Examinations

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 are most complex pension, multi-employer, profit-sharing and stock-bonus plans under applicable Internal Revenue Code provisions. Analyzes information in exhibits and applies technical tests to determine if applicable statutory and other requirements are met.
• Examines and interprets the provisions of plans and documents accompanying applications. Audits returns filed in connection with the plans. Reviews operating mechanics, considers probable effects of contributions and benefits and ensures that plans are benefiting employees in general and do not discriminate in favor of the highly compensated employees. Plans reviewed are complicated in nature, involve a large amount of money or a large number of participants or involve unusual features and novel problems.
• 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 bookeeping systems of pension, multi-employer, profit sharing 403(b)/457 plans, and related operations of the trust if applicable.

Job Summary