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Grade: 14

To be eligible for this position at this grade level, you must meet the requirements below.
1 You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-13 level in the Federal Service. Specialized experience for this position includes: technical experience applying the inbound taxation knowledge of tax laws and regulations relating to Jurisdiction to Tax issues such as determination of US trade or business, permanent establishments, determination of effectively connected income (IRC Sections 864 and the regulations), income attributable to a permanent establishment (US tax treaties and AOA principles). Answer to this question is required
  • Yes
  • No
2 Does your specialized experience include US taxation of foreign entities’ US branches (IRC sections 882, 881) and the Branch Profit Tax and Branch Level Interest tax (IRC section 884), knowledge of related international withholding provision of IRC section 1442, 1446 and 1445, complex US branch allocations of effectively connected expenses including interest expense per Treas. Regulation 1-882-5 and allocations per Treas. Regulation 1.861-8, IRC section 59A and the regulations thereunder. Answer to this question is required
  • Yes
  • No
3 Does your specialized experience include experience with large, complex business returns in international tax areas (i.e., international business provisions of the Tax Cuts & Jobs Act, Foreign Tax Credits, Earnings & Profits, Expense Allocation and Apportionment, Sourcing of Income, Subpart F, Outbound transfers of Intangible Property, Transfer Pricing, controlled foreign corporations, disregarded entities and check-the-box elections, Advance Pricing and Mutual Agreement (APMA), including Treaties, Advance Pricing Agreement (APA), and Competent Authority procedures) and experience evaluating and explaining complex international tax concepts to others both verbally and in writing. 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.
4 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 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.
5 (C) Please check all that apply pertaining to your work experience? Answer to this question is required
  • Primary/Lead International Examiner (IE) on a Large Corporate Case (LLC), Coordinated Industry Case (CIC) case and/or Compliance Assurance Process (CAP) examination
  • IE assigned as a team member on a LLC/CIC/CAP case.
  • IE assigned to a non-LCC, non-CIC and/or non-CAP case.
  • International Tax Director and/or Manager in a corporate tax environment.
  • Senior Tax Accountant and/or Senior Tax Analyst in a corporate International tax environment.
  • None of the above.
6 (C) Please check all of the following which relate to your workplace engagement experience. Answer to this question is required
  • Assisted in IRS Course development related to International tax issues.
  • Developed or assisted in a SABA session on an international technical topic.
  • Developed a workshop for my workgroup on a technical and/or procedural issue.
  • Participated in the planning and/or organization of a work group presentation on a technical and/or procedural issue.
  • Shared with my peers an area of law and/or procedure that I have found useful in my own cases.
  • Served on an Acting Team Manager assignment of more than two weeks or had numerous Acting Team Manager assignments.
  • Served as resource person for a technical area of law or procedure.
  • Presented at a Sub Industry meeting
  • Classroom instructor
  • Quality Reviewer
  • On-the-job Instructor
  • None of the above.
7 (C) 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, "International Taxation" to domestic revenue agents or new International Examiners.
  • Teach international tax at the college level.
  • None of the above.
8 (K) Select the following issues in which you have experience applying the tax law. Answer to this question is required
  • Foreign Tax Credit
  • Transfer Pricing (IRC Section 482)
  • Subpart F Income Inclusion
  • Investment in U.S. property (IRC Section 956)
  • Transition tax (IRC Section 965)
  • Global Intangible Low Tax Income (GILTI)
  • Foreign-Derived Intangible Income (FDII)
  • Base Erosion Alternative Minimum Tax (BEAT)
  • Section 245A Dividends Received Deduction
  • Dual consolidated losses .
  • Gain exportation (through contribution or reorg (IRC Section 367(a))
  • Interest expense limitation under §163(j)
  • Application of §267(a)(3) to foreign related party interest deduction
  • Identification of a U.S. trade or business or permanent establishment (PE)
  • Liquidations, reorganizations, mergers and/or acquisitions involving foreign entities
  • None of the above
9 (K) Which of the following describes your experience working international tax issues? Answer to this question is required
  • I have experience working penalties associated with Forms 5471/5472/1042/3520.
  • I have experience working Tax Treaty issues.
  • I have experience working APA and/or IFRS (International Financial Reporting Standard) and/or Competent Authority issues.
  • I have experience working International Campaign issues.
  • None of the above.
10 (A) Which of the following types of transactions with global features have you examined? Answer to this question is required
  • Withholding at source
  • IRC 482 transactions
  • IRC 367 transactions
  • Foreign Restructuring Transactions/Inversions
  • Sourcing of Income
  • Foreign Repatriation
  • Allocation and Apportionment of Expenses
  • International Information Return Penalties
  • Liquidations/Reorganizations .
  • Foreign Tax Credits
  • Subpart F Income Inclusion
  • Inbound Financing/Outbound Financing
  • Jurisdiction to Tax
  • None of the above
11 (A) Which of the following have you received 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, Quality Review)
  • I have received written positive recognition or feedback from other government agencies (examples: DOJ, US Attorney, State officials)
  • None of the above
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
  • Coordinated with National Office Counsel
  • Submitted a formal written request to Practice Network Technical Specialist/Advisor for their assistance
  • Orally requested Technical Advice where TA Counsel Opinion was needed
  • Requested Local Counsel guidance
  • Researched Published guidance
  • Pre-Filing Agreements (PFA)
  • Fast Track
  • None of the above
13 (Q) Select from the list below characteristics of your corporate audits 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
14 (Q) Which of the following best describes your highest level of experience related to researching and interpreting tax laws? Answer to this question is required
  • Independently conducted research to resolve issues based upon published guidance.
  • Independently conducted research to resolve issues with conflicting guidance.
  • Served as an informal technical resource to my workgroup/team.
  • Served as the Subject Matter Expert/Campaign Mentor.
  • None of the above
15 (E) Which audit tools have you used to identify audit issues? Answer to this question is required
  • Effective Tax Reconciliation (ETR)
  • Taxpayer Information Gateway (TIG)
  • Capital IQ
  • YK1/Link Analysis
  • Accurint
  • WestLaw/Lexis Nexis
  • IRS audit tools websites
  • SEC Filings
  • Auditors Workbench/XML
  • Case Built File (CBF) (LWIS)
  • International Knowledge Base
  • SIRA (Specialist Initial Risk Assessment)/MIRA (Manager Initial Risk Assessment)
  • Orbis
  • None of the above.
16 (E) Which of the following types of documents have you written? Answer to this question is required
  • Articles for Peer Review journals
  • Technical Issue Article
  • Guidance on Emerging issues
  • Course material to be used In Tax Training
  • Audit Tool Guide
  • Coordinated Issue Paper
  • Campaign submissions
  • Auditing Guidelines (Technical or Emerging Issues)
  • None of the above
17 (E) Select all that describe your experience in preparing an audit plan? Answer to this question is required
  • I have experience in the preparation of a consolidated audit plan as a Senior Team Coordinator/Senior Cross Border Activities RA in a CIC case.
  • I have prepared an audit plan for a medium to large corporate (Over 10 million in gross assets) and/or partnership return.
  • I have experience in the preparation of an audit plan as a team member of a CIC case.
  • 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
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 performance related awards , such as performance awards, (including time off in lieu of monetary), or 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 enter the date of your most recent performance appraisal in the format MM/DD/YYYY. Answer to this question is required
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 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.
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 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
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