Skip to main content

Vacancy Details

Grade: 05

To be eligible for this position at this grade level, you must meet the requirements below.
You must have three (3) years of general experience, one (1) year of which was at a level of difficulty and responsibility equivalent to the GS-04 grade level in the Federal service. General experience for this position includes having a general knowledge and understanding of business and financial practices, and that demonstrated the ability to deal effectively with others. Examples of this experience may have been gained in work such as financial, accounting, purchasing, merchandising, investigative, civil or criminal law enforcement, data processing, or similar activities in commercial or government enterprises. It also may have been gained in work that provided knowledge of credit operations and practices related to the collection of delinquent accounts; OR

Four (4) year course of study leading to a Bachelor's or higher degree in any field of study from an accredited college or university; OR

Certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in the bar in State, territory or the District of Columbia; OR

You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

Use the Experience Calculator and compute your experience, education, or to compute an equivalent amount of combined experience and education. Use these results to select your response to the following question.
1 Which of the following is true about your education and/or experience? Answer to this question is required
  • I have three (3) years of general experience, 1 year of which was at a level of difficulty and responsibility equivalent to the GS-04 grade level in the Federal service.
  • I completed a four (4) year course of study leading to a Bachelor's or higher degree in any field of study from an accredited college or university.
  • I have a certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in a bar in a State, territory or the District of Columbia.
  • I have an equivalent amount of combined education and experience.
  • None of the above.
2 (C) Which of the following roles and/or experiences have you had? Answer to this question is required
  • Team Leader
  • Facilitator
  • Teacher/Instructor/Coach
  • None of the above
3 (K) Which of the following sources have you used in the course of your duties to conduct research and take case related actions? Answer to this question is required
  • Internet/Intranet research sites
  • Automated Management Systems (AMS)
  • Integrated Data Retrieval System (IDRS) to navigate and interpret command codes
  • Business and/or Individual income tax returns
  • Financial documents to identify assets
  • Internal Revenue Manual
  • None of the above
4 (A) Which of the following best describes your experience negotiating with Taxpayer(s), Power of Attorney(s) (POAs) or Representatives? Answer to this question is required
  • I have not had experience with negotiating.
  • I have had training but have not had experience.
  • I have had experience under the supervision of my manager or senior employee.
  • I have had experience negotiating as a regular part of my job.
5 (A) Which of the following experiences do you have providing customer service to Taxpayer(s), Power of Attorney(s) (POA) or Representatives? Answer to this question is required
  • Explain Taxpayer(s) rights and addressed any questions
  • Explain collection processes/procedures to a Taxpayer(s), Power of Attorney(s) (POA) or Representatives
  • Refer a Taxpayer(s), Power of Attorney(s) (POA) or Representatives to Taxpayer Advocate Service
  • Refer a Taxpayer(s), Power of Attorney(s) (POA), or Representatives inquiry/concern to a manager
  • None of the above
6 (Q) Which of the following actions, with supporting documentation, have you completed? Answer to this question is required
  • Memorandum of facts relative to taxpayer or Power of Attorney(s) (POA) contact relative to a tax issue
  • Business letter
  • Correspondence to a Taxpayer(s), Power of Attorney(s) (POA) or Representatives inquiry as to a collection issue
  • Investigative Case History
  • Recommendations for enforcement action(s)
  • None of the above
7 (E) Which of the following activities have you used in the course of your job duties? Answer to this question is required
  • Establish deadlines
  • Manage an inventory
  • Manage competing priorities
  • Used a Calendar (electronic/paper)for planning and scheduling work
  • None of the above

Grade: 07

To be eligible for this position at this grade level, you must meet the requirements below.
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 for this position includes: Demonstrated knowledge and experience 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; knowledge of bankruptcy and lien law. Experience may have been gained in work such as:
  • Reviewing financial documents to determine a business' financial condition and its ability to pay debt;
  • 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;
  • Counseling taxpayers on tax filing and paying obligations;
  • Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts; OR

Superior Academic Achievement may be met by having a Bachelor's degree in related field of study, 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

You may substitute education for specialized experience as follows: One (1) academic year of graduate education in a related field of study such as: business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field; OR

You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

Use the Experience Calculator and compute your experience, education, or to compute an equivalent amount of combined experience and education. Use these results to select your response to the following question.
1 Which of the following is true about your education and/or experience? Answer to this question is required
  • I have at least one (1) year of specialized experience as described above.
  • I meet at least one of the Superior Academic Achievement requirements.
  • I have at least one full year of graduate level education (18 semester hours or 27 quarter hours) with a major in a qualifying field of study.
  • I have an equivalent amount of combined graduate education and experience.
  • None of the above.
TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS.
2 Please select the response that best describes your time in grade. Answer to this question is required
  • I have served one year at the next lower grade of the position for which I am applying.
  • I currently occupy a position at or above the grade of the position for which I am applying.
  • I have previously occupied a position at or above the grade of the position for which I am applying.
  • I have less than one year in grade at the next lower level of the position for which I am applying.
3 (C) Which of the following roles and/or experiences have you had? Answer to this question is required
  • Team Leader
  • Facilitator
  • Teacher/Instructor/Coach
  • None of the above
4 (K) Which of the following sources have you used in the course of your duties to conduct research and take case related actions? Answer to this question is required
  • Internet/Intranet research sites
  • Integrated Data Retrieval System (IDRS) to navigate and interpret command codes
  • Business and/or Individual income tax returns
  • Financial documents to identify assets
  • Internal Revenue Manual
  • E-commerce
  • Court house records
  • Automated Lien System
  • Employment tax returns
  • None of the above
5 (A) Which of the following best describes your experience negotiating with Taxpayer(s), Power of Attorney(s) (POAs) or Representatives? Answer to this question is required
  • I have not had experience with negotiating.
  • I have had training but have not had experience.
  • I have had experience under the supervision of my manager or senior employee.
  • I have had experience negotiating as a regular part of my job.
6 (A) Which of the following actions have you taken to assist Taxpayers in hardship situations? Answer to this question is required
  • Explain to the Taxpayer/POA/Representative their Appeal Rights
  • Explain the Application for Taxpayer Assistance Order (Form 911) to the Taxpayer/ POA/Representative
  • Recommend a release of a levy
  • Recommend case resolution (e.g., Currently Not Collectible (Form 53), Offer in Compromise)
  • None of the above
7 (Q) Which of the following actions, with supporting documentation, have you completed? Answer to this question is required
  • Memorandum of facts relative to taxpayer or POA contact relative to a tax issue
  • Correspondence to a Taxpayer/POA/Representative inquiry as to a collection issue
  • Investigative Case History
  • Recommendations for enforcement action(s)
  • None of the above
8 (E) Which of the following activities have you used in the course of your job duties? Answer to this question is required
  • Establish deadlines
  • Manage an inventory
  • Manage competing priorities
  • Used a Calendar (electronic/paper)for planning and scheduling work
  • None of the above

Grade: 09

To be eligible for this position at this grade level, you must meet the requirements below.
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. Specialized experience for this position includes: Demonstrating knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures. Practical knowledge of business organization and commercial practices; 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 and conducts financial analysis, including the ability to analyze the operations, financial condition, profitability of taxpayers; including the valuation of assets for case resolution; uses arithmetic and mathematical reasoning to resolve collection determination issues; 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:
  • 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; OR

    You may substitute education for specialized experience as follows: Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to a degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field; OR

    LL.B or J.D., if related; OR

    You may qualify by a combination of experience and education. Options for qualifying based on a combination will be identified in the online questions.

  • Use the Experience Calculator and compute your experience, education, or to compute an equivalent amount of combined experience and education. Use these results to select your response to the following question.
    1 Which of the following is true about your education and/or experience? Answer to this question is required
    • I have at least one year of specialized experience as described above.
    • I have a Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to a degree in a related field of study.
    • I have a related LL.B or J.D.
    • I have an equivalent amount of combined graduate education and experience.
    • None of the above.
    TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS.
    2 Please select the response that best describes your time in grade. Answer to this question is required
    • I have served one year at the next lower grade of the position for which I am applying.
    • I currently occupy a position at or above the grade of the position for which I am applying.
    • I have previously occupied a position at or above the grade of the position for which I am applying.
    • I have less than one year in grade at the next lower level of the position for which I am applying.
    3 (C) Which of the following roles and/or experiences have you had? Answer to this question is required
    • Held a permanent or temporary Managerial position for 12 or more months
    • Team Lead
    • Facilitator/Presenter
    • Teacher/Instructor/Coach
    • Improve work efficiencies at the group or unit level
    • None of the above
    4 (K) Which of the following sources have you used in the course of your duties to conduct research and take case related actions? Answer to this question is required
    • Internet/Intranet research sites (such as Nexis-Lexis, Westlaw)
    • Integrated Data Retrieval System (IDRS) to navigate and interpret command codes
    • Tax returns and financial documents to identify assets, income and expenses (including reviewing of all applicable tax returns)
    • Internal Revenue Manual
    • E-commerce
    • Court house records
    • Automated Lien System
    • Credit Reports
    • None of the above
    5 (A) Which of the following best describes your experience negotiating with Taxpayer(s), Power of Attorney(s) (POA) or Representatives? Answer to this question is required
    • I have not had experience with negotiating.
    • I have had training but have not had experience negotiating.
    • I have had experience negotiating under the supervision of my manager or senior employee.
    • I have had experience negotiating as a regular part of my job.
    • I have had experience negotiating and have trained others in negotiating skills.
    6 (A) Which of the following actions have you taken to assist Taxpayers in hardship situations? Answer to this question is required
    • Explain to the Taxpayer(s), Power of Attorney(s) (POA) or Representatives their Appeal Rights
    • Explain the Application for Taxpayer Assistance Order (Form 911) to the Taxpayer(s), Power of Attorney(s) (POA) or Representatives
    • Recommend a release of a levy
    • Gather and review information to make a case resolution (Currently Not Collectible Form 53, Offer in Compromise)
    • None of the above
    7 (Q) Which of the following actions, with supporting documentation, have you completed? Answer to this question is required
    • Examination Referral
    • Technical Memorandum [Congressional, Assessment Statute Expiration Date (ASED) and Collection Statute Expiration Date (CSED)]
    • Rebuttal or response to a Taxpayer/ POA/Representative claim, protest and/or inquiry
    • Revenue Officer (RO) report for Offer in Compromise (OIC) Form 657
    • Develop Job Aids
    • Request for Legal Advisory Opinions
    • Recommendations for an enforcement action
    • Public Records search and results
    • None of the above
    8 (Q) Have you referred a Summons for enforcement? Answer to this question is required
    • Yes
    • No
    9 (E) In the course of your work duties, which of the following activities do you have experience with? Answer to this question is required
    • Protect the government’s interest by refiling and correcting liens (e.g., name, location, type of entity)
    • Change my work calendar based on the shifting priorities of my workload while ensuring case actions are addressed
    • Verify the Assessment Statute Expiration Date (ASED) & Collection Statute Expiration Date (CSED) are correct by performing manual calculations
    • None of the above
    10 (E) Which of the following best describes your experiences managing an inventory? Answer to this question is required
    • I have no experience managing an inventory
    • I utilize a workload management process that helps me to take timely actions
    • I have a workload management process which uses long-term planning to minimize the impact of disruptions and/or unexpected situations.
    • I have a workload management process based on the shifting priorities of my workload while ensuring most case actions are timely.
    • I have changed my work calendar to accommodate time-sensitive issues and ensuring all case actions are timely. e.g., (ASED/CSED; NFTL (notice of Federal Tax Liens)

    Grade: All Grades

    Thank you for your interest in applying for this position.
    Your responses to the following questions supplement the information provided in your resume. Please review the vacancy announcement for information that must be included in your resume.
    1 Are you eligible for consideration under the Career Transition Assistance Plan (CTAP) or Reassignment Preference Program (RPP)? Answer to this question is required
    • Yes
      1.1 Please select the priority program for which you are eligible for consideration.
      • Career Transition Assistance Plan (CTAP)
      • Reassignment Preference Program (RPP)
    • No
    The IRS Internal Recent Graduates Program offers a developmental opportunity to IRS employees, who have recently graduated from a qualifying educational institution or program within the previous 2 years.
    If selected; you will be placed in a position as indicated in the vacancy announcement. In order to successfully complete the IRS Internal Recent Graduates Program, you must complete 1 year training program, a minimum of at least 40 hours of interactive training, and demonstration of successful job performance. All conversion requirements will be identified in the Participant Agreement.
    To be eligible for the IRS Internal Recent Graduates Program, you must have, within the previous 2 years, completed all educational requirements for qualifying associates, bachelors, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or you are a veteran, who, due to a military service obligation was precluded from applying to the Recent Graduates Program during a portion of the 2-year eligibility period; or expect to graduate within 9 months of the date of your application.
    2 Please indicate which of the following best describes your eligibility? Answer to this question is required
    • I have completed within the previous 2 years all educational requirements for a degree or certificate as described in the announcement -(Transcripts must support graduation date).
      2.1 Please indicate your graduation date (MM/DD/YYYY) Maximum length of 50 characters.
    • My intended graduation is no more than 9 months from date of application.
      2.1 Please provide your expected date of graduation (Month/Year) Maximum length of 50 characters.
    • I am a veteran who, due to a military service obligation was precluded from applying to the Recent Graduates Program during a portion of the 2-year eligibility period and I have completed my degree or certificate within the past 6 years.
    • I have completed all educational requirements for a degree or certificate, but not within the past 2 years.
    • None of the above
    3 Please provide your current pay plan, series, and grade. For example: GS-303-03, IR-512-01, etc. Maximum length of 250 characters. Answer to this question is required
    4 What is your current position title? Maximum length of 250 characters. Answer to this question is required
    If you are eligible for consideration under the Career Transition Assistance Plan (CTAP) or Reassignment Preference Program (RPP), you must submit proof of eligibility by 11:59 PM ET on the closing date of this announcement. If you have any questions concerning your eligibility please refer back to the CTAP/RPP Documentation link in the vacancy announcement.
    The type of awards and number of award points will be credited in accordance with Article 13 Section 5. The award information you provide may be verified.
    You may obtain a list of your most recent awards at https://persinfo.web.irs.gov/indexawd.htm.
    5 How many monetary (or time off in lieu of monetary) awards, such as performance awards, special act awards, and quality step increases have you received in the three years preceding the closing date of this announcement? Answer to this question is required
    • 1
      5.1 Please list the name of the award and the date(MMDDYYYY) of the award. (For example: Performance Award, 02/02/2012). Maximum length of 250 characters.
    • 2
      5.1 Please list the name of the award and the date(MMDDYYYY) of the award. (For example: Performance Award, 02/02/2012). Maximum length of 250 characters.
    • 3 or more
      5.1 Please list the name of the award and the date(MMDDYYYY) of the award. (For example: Performance Award, 02/02/2012). Maximum length of 250 characters.
    • None
    6 Did you receive a fully successful, equivalent, or higher rating on your most recent performance appraisal? Answer to this question is required
    • Yes
    • No
    • I do not have a recent performance appraisal.
    In addition to the online application and resume, you must submit a current annual Performance Appraisal. 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.
    7 Please indicate the option that best describes your most recent performance appraisal. Answer to this question is required
    • Annual Rating/Annual Performance Appraisal
    • Revalidated Annual Rating/Annual Performance Appraisal
    • Departure Rating/Annual Performance Appraisal
    • Merit Promotion Appraisal
    • Not Ratable or do not have a performance appraisal
    You have indicated that you do not have a current performance appraisal. You should be advised that your annual performance appraisal and relevant awards make up sixty percent of your overall rating in this process. Under Article 12, Section 4, there are a number of options available to you. You should contact your immediate manager to determine which option is most appropriate to your current situation and position.
    8 Please enter the date of your most recent performance appraisal in the format MM/DD/YYYY. Answer to this question is required
    9 Please select the rating that you achieved on your most recent performance appraisal. Answer to this question is required
    • Outstanding
    • Exceeds Fully Successful
    • Fully Successful
    • Minimally Successful
    • Unacceptable
    • Not Ratable or do not have a performance appraisal.
    10 To qualify for this position and receive full credit for your relevant experience you must list the month/year and number of hours worked for experience listed on your resume. Your resume must support your responses to the questions. Do you understand that failure to provide sufficient evidence in your resume may result in a "not qualified determination? Answer to this question is required
    • Yes
    • No