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Vacancy Questions Preview

Vacancy Questions Preview

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.
  1. I have served one year at the next lower grade of the position for which I am applying.
  2. I currently occupy a position at or above the grade of the position for which I am applying.
  3. I have previously occupied a position at or above the grade of the position for which I am applying.
  4. 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?
  1. I have at least one (1) year of specialized experience.
  2. 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.
  1. I assisted in IRS Course development.
  2. I developed or assisted in a CENTRA session on a technical topic.
  3. I developed a workshop for my workgroup on a technical and/or procedural issue.
  4. I participated in the planning and/or organization of a work group presentation on a technical and/or procedural issue.
  5. I shared with my Team an area of law and/or procedure that I have found useful in my own cases.
  6. I was an On-the-Job-Instructor.
  7. I was a classroom instructor.
  8. I served as a resource person for a technical area of law or procedure (TAW/YK1 etc.)
  9. Quality Reviewer
  10. None of the above


* 4.(C) Which of the following assignments have you worked on in the past 3 years?
  1. Controlled a case with more than 3 team members assigned to it.
  2. Worked as a team member on a case with more than 3 team members.
  3. Worked as an acting Team Manager for more than 20 consecutive days.
  4. Worked on a group project with 3 or more fellow employees.
  5. None of the above.


* 5.(C) Which of the following have you done?
  1. Focus Group Leader
  2. Conducted (made) presentation at CPE and/or Territory wide meeting on Technical Subject
  3. Participated in a focus group
  4. Identified workflow problem and recommend solutions
  5. None of the above.


* 6.(K) I have completed the following.
  1. Issued a Summons
  2. Conducted third party contacts.
  3. Close a case to Appeals
  4. Prepared a Statutory Notice of Deficiency
  5. Worked or closed a Joint Committee Case
  6. None of the above.


* 7.(K) Indicate with which of the following you have experience.
  1. Issue Management System (IMS)
  2. Developing audit plans
  3. Risk analysis
  4. Standard Audit Index Numbers (SAIN)
  5. Uniform Issue Codes
  6. 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.
  1. Read and note any potential issues and reconcile them back to the tax return and mapping tax workpapers
  2. Read the financial statements and note any potential issues
  3. Read the financial statements
  4. None of the above


* 9.(K) Which of the following relate to your experience?
  1. Team Coordinator of an IC Case
  2. Team Coordinator of a Flowthru case
  3. Team Coordinator of a CIC Case
  4. Team member of a Flowthru case
  5. Team member of an IC case
  6. Non Industry Other Corporate examination.
  7. No corporate examination experience


* 10.(A) What would describe your experience in analyzing complex accounting systems?
  1. I have audited a business taxpayer on the cash basis.
  2. I have audited a business taxpayer on the accrual basis.
  3. I have audited a business taxpayer who had certified financial statements.
  4. I have audited a business taxpayer who had certified financial statements and is a publically traded entity.
  5. 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.
  1. Developed an issue that has been litigated in court proceedings
  2. Developed a TAM-Technical Advise Memorandum
  3. Submit technical write-up as a candidate for coordinated issue position (CIP)
  4. Coordinated with National Office Counsel
  5. Submit a formal written request to Technical Advisor for their assistance
  6. Requested Local Counsel guidance
  7. Pre-Filing Agreements (PFA)
  8. Early Referral to Appeals (ERA)
  9. Fast Track
  10. None of the above


* 12.(A) Which of the following technical classes have you successfully completed?
  1. Capstone Technical Training
  2. International Training (All Phases)
  3. Partnership Training
  4. S Corporation Taining
  5. Team Coordinator Training


* 13.(Q) Which statement best describes your experience in coordinating a corporate and/or partnership examination?
  1. I coordinated a case with more than one specialist assigned.
  2. I coordinated a case with a single specialist assigned.
  3. I never coordinated a case, but I have been assigned to a case as a team member or specialist.
  4. 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.
  1. Multiple nonconsolidated affiliated entities
  2. Multiple consolidated groups
  3. Multi-tiered partnerships or flow-through entities where all parties are domestic.
  4. Multi-tiered partnerships or flow-through entities where one or more parties are foreign.
  5. Consolidated entity without controlled foreign corporation
  6. Corporation without subsidiaries
  7. Consolidated entity with controlled foreign corporation
  8. None of the above


* 15.(Q) Select all of the following issues you worked as a Revenue Agent.
  1. R& D Credit
  2. Allocation and apportionment of expenses
  3. Partnership basis issue
  4. Foreign Tax Credit under IRC 901
  5. Foreign Tax Credit under IRC 902
  6. Worthless stock deduction
  7. Section 199 Deduction
  8. IRC Section 482
  9. Accuracy Related Penalties
  10. Section 382
  11. Liquidations/reorganizations/mergers/acquisitions
  12. None of the above


* 16.(Q) Which of the following types of documents have you written?
  1. Technical Issue Article
  2. Guidance on new issues for team member orientation
  3. Course material to be used in technical Tax Training
  4. Audit Tool Guide
  5. Issue Paper
  6. None of the above


* 17.(Q) Please select the statement that best describes your experience with a Joint Committee (JC) case.
  1. I never worked a J C case.
  2. I identified and worked a JC case that was in my inventory.
  3. 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?
  1. FAS 109
  2. FIN 48
  3. Effective Tax Reconciliation (ETR)
  4. Taxpayer Information Gateway (TIG)
  5. Capital IQ
  6. YK1
  7. Accurint
  8. West Law/Lexis
  9. IRS audit tools websites
  10. FAS 133
  11. SEC Filings
  12. None of the above.


* 19.(E) Do you have experience in requesting or preparing Tax Accrual Workpapers?
  1. Yes
  2. No


* 20.(E) Select all that describe your experience in preparing an audit plan?
  1. I have prepared a consolidated audit plan for a CIC case.
  2. I prepared an audit plan for a medium to large corporate (Over 10 million in gross assets) and/or partnership return.
  3. I prepared an audit plan for small size (Under 10 million in gross assets) corporation or partnership.
  4. I have not completed a formal audit plan.


* 21.(E) Which of the following reconciliations have you performed?
  1. Detailed general ledger to trial balance
  2. Multiple trial balances to a single trail balance
  3. Trial balance to tax returns
  4. Financial statements to tax returns
  5. Worked with computerized accounting records
  6. 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.
  1. I have served one year at the next lower grade of the position for which I am applying.
  2. I currently occupy a position at or above the grade of the position for which I am applying.
  3. I have previously occupied a position at or above the grade of the position for which I am applying.
  4. 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?
  1. I have at least one (1) year of specialized experience.
  2. 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.
  1. I assisted in IRS Course development.
  2. I developed or assisted in a CENTRA session on a technical topic.
  3. I developed a workshop for my workgroup on a technical and/or procedural issue.
  4. I participated in the planning and/or organization of a work group presentation on a technical and/or procedural issue.
  5. I shared with my Team an area of law and/or procedure that I have found useful in my own cases.
  6. I was an On-the-Job-Instructor/Coach.
  7. I was a classroom instructor.
  8. I served as a resource person for a technical area of law or procedure (TAW/YK1 etc.)
  9. Quality Reviewer
  10. None of the above


* 4.(C) Which of the following assignments have you worked on in the past 3 years?
  1. Controlled a case with more than 3 team members assigned to it.
  2. Worked as a team member on a case with more than 3 team members.
  3. Worked as an acting Team Manager for more than 20 consecutive days.
  4. Worked on a group project with 3 or more fellow employees.
  5. None of the above.


* 5.(C) Which of the following have you done?
  1. Focus Group Leader
  2. Conducted (made) presentation at CPE and/or Territory wide meeting on Technical Subject
  3. Participated in a focus group
  4. Identified workflow problem and recommend solutions
  5. None of the above.


* 6.(K) I have completed the following.
  1. Issued a Summons
  2. Conducted third party contacts.
  3. Close a case to Appeals
  4. Prepared a Statutory Notice of Deficiency
  5. Worked or closed a Joint Committee Case
  6. None of the above.


* 7.(k) Which of the issues listed below have you identified in your examination of corporate and/or partnership returns.
  1. Withholding at source
  2. Resident Alien worker issues
  3. Sourcing of Income Issues
  4. International Information Return Penalties
  5. None of the above


* 8.(K)Do you have experience working any of the following issue(s).
  1. Tiered 1 or 2 issue
  2. Coordinated Issue
  3. Emerging Issue
  4. TEFRA partnership issue
  5. None of the Above


* 9.(K) Indicate with which of the following you have experience.
  1. Issue Management System (IMS)
  2. Developing audit plans
  3. Risk analysis
  4. Standard Audit Index Numbers (SAIN)
  5. Uniform Issue Codes
  6. 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.
  1. Read and note any potential issues and reconcile them back to the tax return and mapping tax workpapers
  2. Read the financial statements and note any potential issues
  3. Read the financial statements
  4. None of the above


* 11.(K) Which of the following relate to your experience?
  1. Team Coordinator of a CIC Case
  2. Team Coordinator of an IC Case
  3. Team Coordinator of a Flowthru case
  4. Team member of a CIC Case
  5. Team member of a Flowthru case
  6. Team member of an IC case
  7. Non Industry Other Corporate examination.
  8. 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.
  1. Developed an issue that has been litigated in court proceedings
  2. Developed a TAM-Technical Advise Memorandum
  3. Submit technical write-up as a candidate for coordinated issue position (CIP)
  4. Coordinated with National Office Counsel
  5. Submit a formal written request to Technical Advisor for their assistance
  6. Requested Local Counsel guidance
  7. Pre-Filing Agreements (PFA)
  8. Early Referral to Appeals (ERA)
  9. Fast Track
  10. None of the above


* 13.(A) Which of the following types of transactions with global features have you developed or assisted in developing?
  1. Withholding at source
  2. IRC 482 transactions
  3. IRC 367 transactions
  4. Foreign Restructuring transactions
  5. IRC 911 and US Citizens/Resident Aliens working abroad
  6. Resident Alien worker issues
  7. Sourcing of Income issues
  8. Offshore compliance issues
  9. IFRS
  10. None of the above


* 14.(A) Which of the following technical classes have you successfully completed?
  1. Capstone Technical Training
  2. International Training (All Phases)
  3. Partnership Training
  4. S Corporation Taining
  5. Team Coordinator Training


* 15.(Q) Which statement best describes your experience in coordinating a corporate and/or partnership examination?
  1. I coordinated a case with more than one specialist assigned.
  2. I coordinated a case with a single specialist assigned.
  3. I never coordinated a case, but I have been assigned to a case as a team member or specialist.
  4. 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.
  1. Multiple nonconsolidated affiliated entities
  2. Multiple consolidated groups
  3. Multi-tiered partnerships or flow-through entities where all parties are domestic.
  4. Multi-tiered partnerships or flow-through entities where one or more parties are foreign.
  5. Consolidated entity without controlled foreign corporation
  6. Corporation without subsidiaries
  7. Consolidated entity with controlled foreign corporation
  8. None of the above


* 17.(Q) Select all of the following issues you worked as a Revenue Agent.
  1. R& D Credit
  2. Allocation and apportionment of expenses
  3. Partnership basis issue
  4. Foreign Tax Credit
  5. Worthless stock deduction
  6. Section 199 Deduction
  7. IRC Section 482
  8. Accuracy Related Penalties
  9. Section 382
  10. Liquidations/reorganizations/mergers/acquisitions
  11. None of the above


* 18.(Q) Which of the following types of documents have you written?
  1. Technical Issue Article
  2. Guidance on new issues for team member orientation
  3. Course material to be used in Technical Tax Training
  4. Audit Tool Guide
  5. Issue Paper
  6. None of the above


* 19.(Q) Please select the statement that best describes your experience with a Joint Committee (JC) case.
  1. I never worked a J C case.
  2. I identified and worked a JC case that was in my inventory.
  3. 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?
  1. FAS 109
  2. FIN 48
  3. Effective Tax Reconciliation (ETR)
  4. Taxpayer Information Gateway (TIG)
  5. Capital IQ
  6. YK1
  7. Accurint
  8. West Law/Lexis
  9. IRS audit tools websites
  10. FAS 133
  11. SEC Filings
  12. None of the above.


* 21.(E) Do you have experience in requesting or preparing Tax Accrual Workpapers?
  1. Yes
  2. No


* 22.(E) Select all that describe your experience in preparing an audit plan?
  1. I have prepared a consolidated audit plan for a CIC case.
  2. I prepared an audit plan for a medium to large corporate (Over 10 million in gross assets) and/or partnership return.
  3. I prepared an audit plan for small size (Under 10 million in gross assets) corporation or partnership.
  4. I have not completed a formal audit plan.


* 23.(E) Which of the following reconciliations have you performed?
  1. Detailed general ledger to trial balance
  2. Multiple trial balances to a single trail balance
  3. Trial balance to tax returns
  4. Financial statements to tax returns
  5. Worked with computerized accounting records
  6. 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.


* 2.What is your current position title?
Maximum length of 250 characters.


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)?
  1. Yes

        BRANCHED: * 1.Please select the priority program for which you are eligible for consideration.
    1. Career Transition Assistance Plan (CTAP)
    2. Reassignment Preference Program (RPP)
  2. 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?
  1. 1

        BRANCHED: * 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. 2

        BRANCHED: * 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. 3 or more

        BRANCHED: * 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.
  4. 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?
  1. Yes
  2. No
  3. 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.
  1. Annual Rating/Annual Performance Appraisal
  2. Revalidated Annual Rating/Annual Performance Appraisal
  3. Departure Rating/Annual Performance Appraisal
  4. Merit Promotion Appraisal
  5. 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.


* 8.Please select the rating that you achieved on your most recent performance appraisal.
  1. Outstanding
  2. Exceeds Fully Successful
  3. Fully Successful
  4. Minimally Successful
  5. Unacceptable
  6. 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?
  1. 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.
  2. I have a Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia.
  3. 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.
  4. I have two or more of the above choices.

        BRANCHED: * 1.You have indicated you have two or more of the above choices; please check which you have:
    1. 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.
    2. I have a Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia.
    3. 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.
  5. 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?
  1. Yes, because I am currently an Internal Revenue Agent 0512 occupational series.
  2. Yes, because I previously served in an Internal Revenue Agent 0512 occupational series.
  3. Yes, because my education and/or experience has provided me with the above knowledge.
  4. No, my background does not demonstrate that I have the above knowledges.






This is a Federal job application system. Providing false information, creating fake IDs, or failing to answer all questions truthfully and completely may be grounds for not hiring, for disbarment from Federal employment, or for dismissal after the applicant begins work. Falsifying a Federal job application, attempting to violate the privacy of others, or attempting to compromise the operation of this system may be punishable by fine or imprisonment (US Code, Title 18, section 1001).