Skip to main content

Grade: 12

To be eligible for this position at this grade level, you must meet the requirements below.
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.
1 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.
~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;
~The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations;
~Applying knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition;
~Applying knowledge of corporate financial transactions and financial management principles and practices; AND
~Interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.
2 Which of the following is true about your specialized experience? Answer to this question is required
  • I have at least one (1) year of specialized experience.
  • I have less than one (1) year of specialized experience.
3 (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 was an On-the-Job-Instructor.
  • I was a classroom instructor.
  • I served as a resource person for a technical area of law or procedure (TAW/YK1 etc.)
  • Quality Reviewer
  • None of the above
4 (C) Which of the following assignments have you worked on in the past 3 years? Answer to this question is required
  • Controlled a case with more than 3 team members assigned to it.
  • Worked as a team member on a case with more than 3 team members.
  • Worked as an acting Team Manager for more than 20 consecutive days.
  • Worked on a group project with 3 or more fellow employees.
  • None of the above.
5 (C) Which of the following have you done? Answer to this question is required
  • Focus Group Leader
  • Conducted (made) presentation at CPE and/or Territory wide meeting on Technical Subject
  • Participated in a focus group
  • Identified workflow problem and recommend solutions
  • None of the above.
6 (K) I have completed the following. Answer to this question is required
  • Issued a Summons
  • Conducted third party contacts.
  • Close a case to Appeals
  • Prepared a Statutory Notice of Deficiency
  • Worked or closed a Joint Committee Case
  • None of the above.
7 (K) Indicate with which of the following you have experience. Answer to this question is required
  • Issue Management System (IMS)
  • Developing audit plans
  • Risk analysis
  • Standard Audit Index Numbers (SAIN)
  • Uniform Issue Codes
  • None of the above
8 (K) To what extent do you utilize the taxpayers’ financial statements in your examination? Select the one that most closely applies. Answer to this question is required
  • Read and note any potential issues and reconcile them back to the tax return and mapping tax workpapers
  • Read the financial statements and note any potential issues
  • Read the financial statements
  • None of the above
9 (K) Which of the following relate to your experience? Answer to this question is required
  • Team Coordinator of an IC Case
  • Team Coordinator of a Flowthru case
  • Team Coordinator of a CIC Case
  • Team member of a Flowthru case
  • Team member of an IC case
  • Non Industry Other Corporate examination.
  • No corporate examination experience
10 (A) What would describe your experience in analyzing complex accounting systems? Answer to this question is required
  • I have audited a business taxpayer on the cash basis.
  • I have audited a business taxpayer on the accrual basis.
  • I have audited a business taxpayer who had certified financial statements.
  • I have audited a business taxpayer who had certified financial statements and is a publically traded entity.
  • None of the above
11 (A) Please select all of the following which describe your experience within the past three years 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 Advise Memorandum
  • Submit technical write-up as a candidate for coordinated issue position (CIP)
  • Coordinated with National Office Counsel
  • Submit a formal written request to Technical Advisor for their assistance
  • Requested Local Counsel guidance
  • Pre-Filing Agreements (PFA)
  • Early Referral to Appeals (ERA)
  • Fast Track
  • None of the above
12 (A) Which of the following technical classes have you successfully completed? Answer to this question is required
  • Capstone Technical Training
  • International Training (All Phases)
  • Partnership Training
  • S Corporation Taining
  • Team Coordinator Training
13 (Q) Which statement best describes your experience in coordinating a corporate and/or partnership examination? Answer to this question is required
  • I coordinated a case with more than one specialist assigned.
  • I coordinated a case with a single specialist assigned.
  • I never coordinated a case, but I have been assigned to a case as a team member or specialist.
  • I never coordinated a case, nor have I been an assigned as a team member or specialist.
14 (Q) Select from the list below characteristics of your corporate audits and/or tax preparation experience. Answer to this question is required
  • Multiple nonconsolidated affiliated entities
  • Multiple consolidated groups
  • Multi-tiered partnerships or flow-through entities where all parties are domestic.
  • Multi-tiered partnerships or flow-through entities where one or more parties are foreign.
  • Consolidated entity without controlled foreign corporation
  • Corporation without subsidiaries
  • Consolidated entity with controlled foreign corporation
  • None of the above
15 (Q) Select all of the following issues you worked as a Revenue Agent. Answer to this question is required
  • R& D Credit
  • Allocation and apportionment of expenses
  • Partnership basis issue
  • Foreign Tax Credit under IRC 901
  • Foreign Tax Credit under IRC 902
  • Worthless stock deduction
  • Section 199 Deduction
  • IRC Section 482
  • Accuracy Related Penalties
  • Section 382
  • Liquidations/reorganizations/mergers/acquisitions
  • None of the above
16 (Q) Which of the following types of documents have you written? Answer to this question is required
  • Technical Issue Article
  • Guidance on new issues for team member orientation
  • Course material to be used in technical Tax Training
  • Audit Tool Guide
  • Issue Paper
  • None of the above
17 (Q) Please select the statement that best describes your experience with a Joint Committee (JC) case. Answer to this question is required
  • I never worked a J C case.
  • I identified and worked a JC case that was in my inventory.
  • I identified and worked a CIC JC case and prepared the JC spreadsheet.
18 (E) Which audit tools have you used to identify audit issues? Answer to this question is required
  • FAS 109
  • FIN 48
  • Effective Tax Reconciliation (ETR)
  • Taxpayer Information Gateway (TIG)
  • Capital IQ
  • YK1
  • Accurint
  • West Law/Lexis
  • IRS audit tools websites
  • FAS 133
  • SEC Filings
  • None of the above.
19 (E) Do you have experience in requesting or preparing Tax Accrual Workpapers? Answer to this question is required
  • Yes
  • No
20 (E) Select all that describe your experience in preparing an audit plan? Answer to this question is required
  • I have prepared a consolidated audit plan for a CIC case.
  • I prepared an audit plan for a medium to large corporate (Over 10 million in gross assets) and/or partnership return.
  • I prepared an audit plan for small size (Under 10 million in gross assets) corporation or partnership.
  • I have not completed a formal audit plan.
21 (E) Which of the following reconciliations have you performed? Answer to this question is required
  • Detailed general ledger to trial balance
  • Multiple trial balances to a single trail balance
  • Trial balance to tax returns
  • Financial statements to tax returns
  • Worked with computerized accounting records
  • None of the above.

Grade: 13

To be eligible for this position at this grade level, you must meet the requirements below.
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.
1 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.
To qualify for this position you must have one year of specialized experience equivalent to the next lower grade level in the Federal Government. Specialized experience is defined as progressively responsible and diversified professional accounting or auditing experience in work that required all of the following:
~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;
~The interpretation and application of Federal tax law for individuals, business and/or exempt organizations, partnerships, and corporations;
~Applying knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition;
~Applying knowledge of corporate financial transactions and financial management principles and practices; AND
~Interacting effectively with a broad range of individuals and negotiating with specialists in accounting, legal, tax, and other similar business related professions.
2 Which of the following is true about your specialized experience? Answer to this question is required
  • I have at least one (1) year of specialized experience.
  • I have less than one (1) year of specialized experience.
3 (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 was an On-the-Job-Instructor/Coach.
  • I was a classroom instructor.
  • I served as a resource person for a technical area of law or procedure (TAW/YK1 etc.)
  • Quality Reviewer
  • None of the above
4 (C) Which of the following assignments have you worked on in the past 3 years? Answer to this question is required
  • Controlled a case with more than 3 team members assigned to it.
  • Worked as a team member on a case with more than 3 team members.
  • Worked as an acting Team Manager for more than 20 consecutive days.
  • Worked on a group project with 3 or more fellow employees.
  • None of the above.
5 (C) Which of the following have you done? Answer to this question is required
  • Focus Group Leader
  • Conducted (made) presentation at CPE and/or Territory wide meeting on Technical Subject
  • Participated in a focus group
  • Identified workflow problem and recommend solutions
  • None of the above.
6 (K) I have completed the following. Answer to this question is required
  • Issued a Summons
  • Conducted third party contacts.
  • Close a case to Appeals
  • Prepared a Statutory Notice of Deficiency
  • Worked or closed a Joint Committee Case
  • None of the above.
7 (k) Which of the issues listed below have you identified in your examination of corporate and/or partnership returns. Answer to this question is required
  • Withholding at source
  • Resident Alien worker issues
  • Sourcing of Income Issues
  • International Information Return Penalties
  • None of the above
8 (K)Do you have experience working any of the following issue(s). Answer to this question is required
  • Tiered 1 or 2 issue
  • Coordinated Issue
  • Emerging Issue
  • TEFRA partnership issue
  • None of the Above
9 (K) Indicate with which of the following you have experience. Answer to this question is required
  • Issue Management System (IMS)
  • Developing audit plans
  • Risk analysis
  • Standard Audit Index Numbers (SAIN)
  • Uniform Issue Codes
  • None of the above
10 (K) To what extent do you utilize the taxpayers’ financial statements in your examination? Select the one that most closely applies. Answer to this question is required
  • Read and note any potential issues and reconcile them back to the tax return and mapping tax workpapers
  • Read the financial statements and note any potential issues
  • Read the financial statements
  • None of the above
11 (K) Which of the following relate to your experience? Answer to this question is required
  • Team Coordinator of a CIC Case
  • Team Coordinator of an IC Case
  • Team Coordinator of a Flowthru case
  • Team member of a CIC Case
  • Team member of a Flowthru case
  • Team member of an IC case
  • Non Industry Other Corporate examination.
  • No corporate examination experience
12 (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 Advise Memorandum
  • Submit technical write-up as a candidate for coordinated issue position (CIP)
  • Coordinated with National Office Counsel
  • Submit a formal written request to Technical Advisor for their assistance
  • Requested Local Counsel guidance
  • Pre-Filing Agreements (PFA)
  • Early Referral to Appeals (ERA)
  • Fast Track
  • None of the above
13 (A) Which of the following types of transactions with global features have you developed or assisted in developing? Answer to this question is required
  • Withholding at source
  • IRC 482 transactions
  • IRC 367 transactions
  • Foreign Restructuring transactions
  • IRC 911 and US Citizens/Resident Aliens working abroad
  • Resident Alien worker issues
  • Sourcing of Income issues
  • Offshore compliance issues
  • IFRS
  • None of the above
14 (A) Which of the following technical classes have you successfully completed? Answer to this question is required
  • Capstone Technical Training
  • International Training (All Phases)
  • Partnership Training
  • S Corporation Taining
  • Team Coordinator Training
15 (Q) Which statement best describes your experience in coordinating a corporate and/or partnership examination? Answer to this question is required
  • I coordinated a case with more than one specialist assigned.
  • I coordinated a case with a single specialist assigned.
  • I never coordinated a case, but I have been assigned to a case as a team member or specialist.
  • I never coordinated a case, nor have I been an assigned as a team member or specialist.
16 (Q) Select from the list below characteristics of your corporate audits and/or tax preparation experience. Answer to this question is required
  • Multiple nonconsolidated affiliated entities
  • Multiple consolidated groups
  • Multi-tiered partnerships or flow-through entities where all parties are domestic.
  • Multi-tiered partnerships or flow-through entities where one or more parties are foreign.
  • Consolidated entity without controlled foreign corporation
  • Corporation without subsidiaries
  • Consolidated entity with controlled foreign corporation
  • None of the above
17 (Q) Select all of the following issues you worked as a Revenue Agent. Answer to this question is required
  • R& D Credit
  • Allocation and apportionment of expenses
  • Partnership basis issue
  • Foreign Tax Credit
  • Worthless stock deduction
  • Section 199 Deduction
  • IRC Section 482
  • Accuracy Related Penalties
  • Section 382
  • Liquidations/reorganizations/mergers/acquisitions
  • None of the above
18 (Q) Which of the following types of documents have you written? Answer to this question is required
  • Technical Issue Article
  • Guidance on new issues for team member orientation
  • Course material to be used in Technical Tax Training
  • Audit Tool Guide
  • Issue Paper
  • None of the above
19 (Q) Please select the statement that best describes your experience with a Joint Committee (JC) case. Answer to this question is required
  • I never worked a J C case.
  • I identified and worked a JC case that was in my inventory.
  • I identified and worked a CIC JC case and prepared the JC spreadsheet.
20 (E) Which audit tools have you used to identify audit issues? Answer to this question is required
  • FAS 109
  • FIN 48
  • Effective Tax Reconciliation (ETR)
  • Taxpayer Information Gateway (TIG)
  • Capital IQ
  • YK1
  • Accurint
  • West Law/Lexis
  • IRS audit tools websites
  • FAS 133
  • SEC Filings
  • None of the above.
21 (E) Do you have experience in requesting or preparing Tax Accrual Workpapers? Answer to this question is required
  • Yes
  • No
22 (E) Select all that describe your experience in preparing an audit plan? Answer to this question is required
  • I have prepared a consolidated audit plan for a CIC case.
  • I prepared an audit plan for a medium to large corporate (Over 10 million in gross assets) and/or partnership return.
  • I prepared an audit plan for small size (Under 10 million in gross assets) corporation or partnership.
  • I have not completed a formal audit plan.
23 (E) Which of the following reconciliations have you performed? Answer to this question is required
  • Detailed general ledger to trial balance
  • Multiple trial balances to a single trail balance
  • Trial balance to tax returns
  • Financial statements to tax returns
  • Worked with computerized accounting records
  • None of the above.

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
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.
3 Are you eligible for consideration under the Career Transition Assistance Plan (CTAP) or Reassignment Preference Program (RPP)? Answer to this question is required
  • Yes
    3.1 Please select the priority program for which you are eligible for consideration.
    • Career Transition Assistance Plan (CTAP)
    • Reassignment Preference Program (RPP)
  • No
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.
4 How many 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 names of the awards and the date(MMDDYYYY) of each 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 (Form 6850). 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 Form 6850. 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 You have identified that your current performance appraisal indicates that you are Not Ratable. 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.
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
To be minimally qualified, you must meet the basic qualifications as defined in A, B, C or D and E below.
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
B. 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 in A above. OR
C. Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia. OR
D. 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. AND
E. You must possess the following professional accounting knowledge: Knowledge of Principles of Accounting, Knowledge of Intermediate Accounting, Knowledge of Cost Accounting, Knowledge of Advanced Accounting, and Knowledge of Auditing. For more information on the required accounting knowledge, please refer to www.jobs.irs.gov/student/internal-revenue-agentbr.html.
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.
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 two or more of the above choices.
    9.1 You have indicated you have two or more of the above choices; please check which you have:
    • I have a Bachelor's degree 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.
  • None of the above.
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.