Revenue Officer-Direct Hire, 12 Month Register

Company: Internal Revenue Service
Location: Lexington
Posted on: October 20, 2024

Job Description:

Duties

WHAT IS THE SMALL BUSINESS SELF EMPLOYED (SBSE) DIVISION?

A description of the business units can be found at:



Vacancies will be filled in the following specialty areas:

Field Collection



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

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• Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns. Taxpayers at this level normally include individuals with relatively large gross income from diversified sources, self employed professionals, medium sized partnerships, corporations involved retail, manufacturing, construction, wholesale, and other businesses as well as smaller businesses with valuable or unusual assets.
  
• Provides customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Customer service is based upon learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and various Titles of the United States Code. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Resolve account discrepancies and responds to taxpayer and practitioner requests.
  
• Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer's financial condition and ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in compromise or suspending collection action. Evaluates and compares taxpayers' financial information to internal and external sources to verify taxpayers' financial condition. The purpose of the analysis is to develop a clear plan of action to resolve the case. For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit and loss statements.
  
• Performs financial investigations in situations in which taxpayers are unwilling to be forthcoming concerning assets and sources of income. Searches public records, tax returns, and financial and credit information to locate distrainable assets. Summonses taxpayer records and other financial information from the taxpayer and financial institutions or other third parties. Confers with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of Justice) regarding case development, issue determination, case processing and coordination. Develops a feasible plan of action to resolve the case. Recognizes patterns of delay and other indicators that a taxpayer is not cooperating or attempting to defeat assessment or collection of delinquent tax.
  
• Plans and takes appropriate enforcement actions to secure an assessment on past due returns, such as summonsing tax records, referrals to examination or assessing taxes using IRC 6020(b), or prompt, quick and jeopardy assessments. Takes appropriate enforced collection action, such as levies, redemptions, seizures, nominee liens, judicial actions, or fraud investigation. Conducts trust fund recovery penalty investigations: evaluates willfulness, responsibility and authority, and recommends penalty assessments. Prepares affidavits, statements and testimony for court cases, such as summons enforcement, or seizure action. Files and releases Federal tax liens.
  
  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-07, but if the position has career progression to GS-11, then you may move from a GS-07 to a GS-11 in as little as two years.
  
  
  
  Requirements
  Conditions of Employment
  
  
  
  
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  • 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.
    
  • Must be a U.S. Citizen or National and provide proof of U.S. Citizenship. (Birth certificate showing birth in the U.S; Unexpired U.S. Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.S. Citizen (Form FS-240))
    
    
  • Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
    
    
    
    
    
    
    Qualifications
    
    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.
    
    
    
    You must meet the following requirements by the time of referral:
    
    
    
    QUALIFICATION REQUIREMENTS:
    
    
    
    SPECIALIZED EXPERIENCE GS-07: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience must demonstrate one or more of the following:
    
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    • Knowledge of business organization and commercial practices.
      
    • Knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters.
      
    • Practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments.
      
    • Knowledge of delinquent loan collection processes and techniques; working knowledge of accounting principles and practices.
      
    • Knowledge of the Internal Revenue Code (IRC) and related Federal tax regulations and procedures.
      
      Examples of specialized experience may include experience reviewing financial documents to determine a business' financial condition and its ability to pay debt. Experience may have been gained in work such as: Evaluating income assets, equity and credit to collect delinquent payments; Investigating or tracing financial transactions such as a real estate broker or insurance broker; Establishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions; Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts.
      
      OR
      
      You may substitute education for specialized experience as follows: At least one (1) academic year of graduate education in a field of study that demonstrates the knowledge, skills, and abilities necessary to do the work of this position;
      
      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 the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies;
      
      OR
      
      A combination of experience and education.
      
      
      
      SPECIALIZED EXPERIENCE GS-09: You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Experience must demonstrate knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as:
      
      
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      • Collecting delinquent Federal taxes and securing delinquent returns;
        
      • Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties;
        
      • Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes;
        
      • Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes;
        
        Examples of specialized experience may include experience with business organization and commercial practices; experience that demonstrates practical knowledge of business law, including laws such as, governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments. Experience with conducting financial analysis, including the ability to analyze the operations, financial condition, and profitability of taxpayers including the valuation of assets for case resolution. Uses arithmetic and mathematical reasoning to resolve collection determination issues. Experience that demonstrates knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet.
        
        OR
        
        You may substitute education for specialized experience as follows: a Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree that demonstrates the knowledge, skills, and abilities necessary to do the work of this position;
        
        OR
        
        LL.B or J.D., if related;
        
        OR
        
        A combination of experience and education.
        
        
        
        See Education Section for continued information regarding Specialized Experience for GS-11.
        
        
        
        For more information on qualifications please refer to .
        
        
        
        Education
        
        ***SPECIALIZED EXPERIENCE FOR GS-11 LEVEL CONTINUED FROM QUALIFICATIONS SECTION***
        
        
        
        SPECIALIZED EXPERIENCE GS-11:
        
        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. Experience must demonstrate knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as:
        
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        • Collecting delinquent Federal taxes and securing delinquent returns.
          
        • Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties.
          
        • Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes.
          
        • Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes.
          
          Examples of specialized experience may include experience with a wide range business law and the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; experience with financial/managerial accounting principles, terminology, practices and methods to analyze financial records; experience that demonstrates knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet. Experience may have been gained in work such as: Collection activities using a variety of Collection tools such as Levy, Notice of Federal Tax lien, seizure, and suits; Secure delinquent returns using a variety of tools such as summons and preparing substitute for returns per IRC 6020(b); Use computer systems to capture information secured and to aid in the collection of Federal taxes or delinquent Federal tax returns and to conduct research such as locator services, credit bureaus reports, and real estate programs; Prepare the assembly of trust fund recovery penalty files, suit and seizure packages and lien activities packages including discharge, subordination, and withdrawal.
          
          OR
          
          You may substitute education for specialized experience as follows: Ph. D or equivalent degree or 3 full academic years of progressively higher-level graduate education leading to such a degree that demonstrates the knowledge, skills, and abilities necessary to do the work of this position;
          
          OR
          
          LL.M., if related;
          
          OR
          
          A combination of experience and education.
          
          
          
          
          
          For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent. An official transcript will be required if you are selected.
          
          
          
          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 for Foreign Education Credentialing instructions.
          
          
          
          Additional information
          
          
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          • Work assignments regularly require independently traveling to and from locations in the field to meet taxpayers, their representatives, and/or third parties at the business location, residence, or other field location as part of the investigation and/or enforcement process- for example, to view assets, number of employees, etc., to compare visual observations to what is disclosed by the taxpayer, or to observe indications of hardship or business failure.
            
          • The employment of any candidate selected for this position, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.
            
          • A 1-year probationary period is required.
            
          • Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
            
            
          • We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
            
            
          • This is a bargaining unit position.
            
          • Tour of Duty: Monday - Friday; Day Shift, Start and stop times between 6:00 a.m. and 6:00 p.m.
            
          • Alternative work schedule, staggered work hours or telework may be available.
            
          • A recruitment incentive has been authorized for eligible, highly qualified applicants in select locations. The incentive will be up to $5,000 and will require a service agreement. The service agreement details will be provided to new employees prior to entrance on duty. This monetary incentive will be disbursed as outlined in the service agreement.
            
          • In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
            
          • Relocation expenses - No.
            
          • File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
            
          • Obtain and use a Government-issued charge card for business-related travel.
            
          • If this position is designated as hard to fill and you were referred by an IRS employee, the employee may be eligible to receive a bonus for referring you under The Employee Referral Bonus Program (ERBP), recruiting strategy.
            
          • Applications can be accepted from students who expect to complete qualifying education within 9 months from the date of application.
            
          • 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.
            
            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 cut-off dates to be considered: Cut-off date(s): 07/03/2024 & 08/23/2024. This announcement may be amended to include additional cut-off dates within the 12month period if needed, not later than 3 days prior to the additional cut-off date(s). Selections from this announcement may be made no later than 07/03/2025.
            
            
            
            
            
            
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            Benefits
            
            
            
            A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. .
            
            
            
            
            
            
            Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
            
            
            
            
            
            
            
            Required Documents
            
            
            The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
            
            
            
            
          • Online Application - Questionnaire
            
          • Education - See Education Section above
            
          • Registration/License (If Applicable) - active, current registration/license
            
            
            
            
          • High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
            
            Please note that if you do not provide all required information, as specified in this announcement, you may not be considered for this position (or may not receive the special consideration for which you may be eligible).
            
            
            
            
            How to Apply
            
            This Direct Hire Public Notice is to gather applications that may or may not result in a referral or selection. Your application will remain active through the open period of this Public Notice. Applicants will be referred on a first in, first out basis. Those applicants who are applying earlier in the process will stand a much better chance of being referred for consideration in the selection process.
            
            
            
            The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 04/03/2025 in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 04/03/2025.
            
            To preview the Application Questionnaire, please click the following link:
            
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            • To begin the application process, click the "Apply Online" button.
              
            • You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
              
            • To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 04/03/2025.
              
              To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account (). There you will find a record of your application, the application status, and an option to Update Application. This option will no longer be available once the announcement has closed.
              
              
              
              To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: . All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: .
              
              
              
              
              
              Agency contact information
              
              
              IRS Philadelphia External
              
              
              
              
              Email
              
              
              
              
              
              Address
              
              
              SBSE COLL - Collection Operations
              
              1111 Constitution Ave NW
              
              Washington, DC 20224
              
              US
              
              
              
              
              
              
              
              
              Next steps
              
              
              Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at . We will provide reasonable accommodation to applicants with disabilities on a case-by-case basis; please contact us if you require this for any part of the application and hiring process.
              
              
              
              Once your application package and online questionnaire is received you will receive an acknowledgement email. You are responsible for checking status updates and notifications in USAJOBS. Hard copy notifications will not be sent to you. You may check the status of your application for this position at any time by logging onto the USAJOBS "My Account" tab and clicking on "Application Status." For a more detailed update of your application status, you may click on "more information." Please notify us if your contact information changes after the closing date of the announcement. If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
              
              
              
              Fair & Transparent
              
              The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              

Keywords: Internal Revenue Service, Hamilton , Revenue Officer-Direct Hire, 12 Month Register, Accounting, Auditing , Lexington, Ohio