Skip to main content

Vacancy Details

Grade: 14

To be eligible for this position at this grade level, you must meet the requirements below.
You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 grade level in the Federal service.
To begin, you will be asked to respond to a series of questions that will be used to determine minimum qualifications, and that will be used to rank you in accordance with the Service's Merit Promotion Plan.
1 Do you have one year of specialized experience at the GS-13 grade level? Answer to this question is required
  • Yes
  • No
2 Does your specialized experience include: Experience in progressively responsible and diversified professional accounting or auditing work that required applying 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; Interpreting and applying Federal tax law for individuals, business and/or exempt organizations, partnerships and corporations; Researching business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; Interpreting and analyzing the tax implications of corporate financial transactions and financial management principles and practices; Interacting with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions? Answer to this question is required
  • Yes
  • No
3 Does your specialized experience include: Experience using knowledge of the Internal Revenue Code, regulations, rulings, court decisions, and agency policies to conduct extensive research of legal questions to be able to make decisions involving complex matters of the law and to develop and apply new resolution approaches; Analytical and evaluative techniques, both qualitative and quantitative, sufficient to gather, identify, evaluate, and develop work methods and approaches to resolve complex interrelated problems and issues; Using communicative techniques in order to deal tactfully and persuasively with sophisticated taxpayers and stakeholders, to explain complex interpretation of tax laws, regulations and resolve issues? Answer to this question is required
  • Yes
  • No
4 Does your specialized experience include: Experience using program management practices to plan and manage facets inherent in the Qualified Intermediary Program Internal Revenue Code (IRC) Sections 1441 through 1474 and processing applications for withholding partnership and withholding foreign trust status; and experience interpreting and applying provisions of withholding foreign partnership and withholding foreign trust agreements and riders; and experience developing complex legal and factual issues arising in the context of withholding taxes imposed under the relevant provisions of the IRC Sections 1441 through 1464; and experience planning, directing, and coordinating the review, examination, and resolution of withholding tax issues arising in the specific context of the Qualified Intermediary Program; and experience researching Chapter 3 (nonresident) and Chapter 4 (FATCA) withholding, reporting and compliance requirements applicable to foreign entities and foreign accounts? Answer to this question is required
  • Yes
  • No
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.
5 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.

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.
1 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
2 What is your current position title? Maximum length of 250 characters. Answer to this question is required
3 Please select the priority program for which you are eligible for consideration. Answer to this question is required
  • IRS Reassignment Preference Program (RPP)
  • IRS Career Transition Assistance Plan (CTAP)
  • Treasury Career Transition Assistance Plan (CTAP) within the commuting area
  • Other IRS Preference Program
  • I am not eligible for any priority program
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.
4 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
    4.1 Please list the name of the award and the date(MMDDYYYY) of the award. (For example: Performance Award, 02/02/2006). Maximum length of 250 characters.
  • 2
    4.1 Please list the names of the awards and the date(MMDDYYYY) of each award. (For example: Performance Award, 02/02/2006). Maximum length of 250 characters.
  • 3 or more
    4.1 Please list the names of the awards and the date(MMDDYYYY) of each award. (For example: Performance Award, 02/02/2006). Maximum length of 250 characters.
  • None
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.
5 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. 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.
6 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 Based on the information provided, 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.
Non-IRS Treasury CTAP employees: In the following question select the response that most accurately reflects your most recent performance rating.
7 Please enter the date of your most recent performance appraisal in the format MM/DD/YYYY. Answer to this question is required
8 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.
BASIC REQUIREMENTS FOR ALL GRADES

A Bachelor's or higher degree in accounting from an accredited college or university that included at least 30 semester hours (45 quarter 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 combination of experience and education at an accredited college or university equivalent to a four year degree that included courses equivalent to a major in accounting, i.e. at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above. OR

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

Are currently serving as an Internal Revenue Agent GS-0512 and have been in this position for at least one year or was previously an Internal Revenue Agent GS-0512 and held the position for at least one year.

9 Which is true about your qualifications? Answer to this question is required
  • I have a Bachelor's degree or higher from an accredited college or university that included the required number of accounting credit as mentioned above or the equivalent combination of education and experience.
  • I have a Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia.
  • I am an Internal Revenue Agent GS-0512 and have been in this position for at least one year or I was previously an Internal Revenue Agent GS-0512 and held the position for at least one year.
  • I have a combination of education and experience equivalent to that described above.
  • None of the above.
In addition to the above qualifications, you must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing.
This knowledge is typically acquired by completion of an accounting degree from a four-year college or university. If not from an academic environment, the knowledge can also be obtained from certain work experience.
10 Does your accounting background demonstrate that you have knowledge of Principles of Accounting, Intermediate Accounting, Cost Accounting, Auditing and Advanced Accounting? Answer to this question is required
  • Yes, because I am currently an Internal Revenue Agent 0512 occupational series.
  • Yes, because I previously served in an Internal Revenue Agent 0512 occupational series.
  • Yes, because my education and/or experience has provided me with the above knowledge.
  • No, my background does not demonstrate that I have the above knowledges.
11 (K) Indicate with which of the following you have experience. Answer to this question is required
  • Issue Management System (IMS)
  • E-Trak
  • Developing audit plans
  • Risk analysis
  • Used statistical sampling techniques to evaluate Chapter 3 withholding tax compliance
  • None of the above
12 (K) Which of the following describe your withholding tax experience? Answer to this question is required
  • Audited Chapter 3 withholding tax liability of a taxpayer that was not a QI, withholding foreign partnership or withholding foreign trust
  • Reviewed withholding certificates and documentation for a taxpayer that was not a QI, withholding foreign partnership or withholding foreign trust
  • Reviewed withholding certificates and documentation for a taxpayer that was a QI, withholding foreign partnership or withholding foreign trust
  • Reviewed request for audit waiver of a taxpayer that was a QI
  • Reviewed Phase 1 external audit report of a taxpayer that was a QI, withholding foreign partnership or withholding foreign trust
  • Conducted Phase 2 audit of a taxpayer that was a QI, withholding foreign partnership or withholding foreign trust
  • Conducted Phase 3 audit of a taxpayer that was a QI, withholding foreign partnership or withholding foreign trust
  • Classified QI external audit reports
  • Communicated directly with employees and representatives of foreign financial institutions on issues relating to Chapter 3 withholding taxes
  • Developed and wrote reports of findings and conclusions relating to the Chapter 3 withholding tax liability of a QI, withholding foreign partnership or withholding foreign trust.
  • None of the above
13 (K) Which of the following tax issues with global features have you developed or assisted in developing? Answer to this question is required
  • Documentation issues relating to withholding under Chapter 3 of the Code
  • Character and source of income issues
  • Issues relating to claims for refund of Chapter 3 withholding taxes
  • Offshore compliance issues
  • None of the above
14 (A) Which of the following have you received in the last three year from interactions with customers both internal and external? Answer to this question is required
  • I have received written positive recognition or feedback from individual taxpayers
  • I have received written positive recognition or feedback from internal customers (examples: CI, National Office, Appeals, LQMS)
  • I have received written positive recognition or feedback from other government agencies (examples: DOJ, US Attorney, State officials)
  • None of the above
15 (A) Please select all of the following which describe your experience with applying tax law where a legal precedent was not clearly defined. Answer to this question is required
  • Developed an issue that has been litigated in court proceedings
  • Developed a TAM (Technical Advice Memorandum)
  • Submitted a technical write-up as a candidate for coordinated issue position (CIP)
  • Requested National Office Counsel guidance
  • Requested Local Counsel guidance
  • Submitted a formal written request for assistance to a Technical Specialist or Technical Advisor
  • Researched published guidance
  • Pre-Filing Agreements (PFA)
  • Fast Track
  • None of the above.
16 (E) Which of the following types of documents have you written? Answer to this question is required
  • Technical Issue Article
  • Course material to be used in withholding tax training
  • Audit tool guide
  • Issue paper
  • None of the above
17 (E) Which of the following tasks have you performed? Answer to this question is required
  • Written a monthly sensitive-case report
  • Assigned/closed cases through automated database systems like ERCS/AIMS
  • Performed Manager Risk Analysis
  • Communicated orally or in writing with foreign financial institutions on matters relating to U.S. tax withholding tax compliance
  • Communicated orally or in writing with IRS executives on matters relating to U.S. withholding tax compliance
  • Communicated orally or in writing with employees of the IRS Office of Foreign Payments
  • Acted as a Team Manager
  • Responded to IBMIS report
  • None of the above
18 (C) Please check all of the following which relate to your workplace engagement experience. Answer to this question is required
  • I assisted in IRS Course development.
  • I developed or assisted in a CENTRA session on a technical topic.
  • I developed a workshop for my workgroup on a technical and/or procedural issue.
  • I participated in the planning and/or organization of a work group presentation on a technical and/or procedural issue.
  • I shared with my Team an area of law and/or procedure that I have found useful in my own cases.
  • I had an Acting Team Manager assignment of more than two weeks or had numerous Acting Team Manager assignments.
  • I serve as a resource person for a technical area of law or procedure .
  • I was a presenter at a Sub Industry meeting
  • Classroom instructor
  • Tax Reviewer
  • On-the-job Instructor
  • None of the above
19 (C) Which of the following identifies your highest level of experience? Answer to this question is required
  • Assigned to review QI requests for audit waivers
  • Assigned to review Phase 1 QI external audit reports
  • Assigned to participate in Phase 2 audit of QI
  • Assigned to participate in Phase 3 audit of QI
  • Assigned to classify QI external audit reports
  • None of the above
20 (Q) Please select your experiences relating to your international training engagements. Answer to this question is required
  • Developed "new International training" or "CPE" courses for International Examiners
  • Taught formal international phase training courses to new "International Examiners" (such as Phase I, Phase II and Phase III)
  • Presenter or Developer of, a formal International CPE
  • International Examiner, On the Job Instructor
  • Taught in a workshop setting or a formal setting
  • Teach international tax at the college level
  • None of the above
21 (Q) With which of the following do you have experience? Answer to this question is required
  • Use of spreadsheets and/or databases to analyze, extrapolate and summarize data
  • Analysis of complex tax issue and preparation of in-depth explanation for internal or external customers
  • Experience using on-line tax research programs such as LEXIS/NEXIS and West Law
  • Use of statistical sampling methods to evaluate Chapter 3 withholding tax compliance.
  • None of the above
22 (Q) Which of the following assignments have you worked? Answer to this question is required
  • Coordinated a case with more than 3 team members
  • Worked as a team member on a case with more than 3 team members
  • Worked on a group project with 3 or more fellow employees
  • Worked as an acting Team Manager for more than 20 days
  • None of the above.
23 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