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Vacancy Questions Preview

Vacancy Questions Preview

Grade: 13
To be eligible for this position at this grade level, you must meet the requirements below.

To be minimally qualified for the Grade 13 level, you must have at least one specialized experience equivalent to the GS-12 in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in 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; 2) skill in interpreting and applying Federal tax law for individuals, business, and /or exempt organization, partnerships and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a abroad range of individuals and in negotiating with specialists in accounting, legal, tax and other similar business-related professions.

In addition to the above, your experience should demonstrate a knowledge of Internal Revenue Code, regulations, procedures, published rulings, and court decisions as they relate to Indian Tribal Government matters and the policy governing examination procedures and processes relating to income tax, employment tax, excise tax, and information reporting. In addition, this experience must demonstrate the knowledge of and ability to apply accounting requirements and procedures relating to governmental entities.

* 1.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.


TIME-IN-GRADE REQUIREMENTS: Under merit promotion procedures, Federal applicants must have served 52 weeks at the next lower grade to satisfy time-in-grade restrictions contained in 5 CFR 300, Subpart F. Time is credited based on calendar time served in a grade, regardless of the number of days or hours worked. If you currently hold or have previously held a position at the same (or equivalent) or higher grade/level in the Federal government as of this announcement, you will meet the TIME IN GRADE REQUIREMENTS.

* 2.Please select the response that best describes your time in grade.
  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.


* 3.(K) Which of the following have you done to communicate tax law information to others outside of the IRS as a Revenue Agent?
  1. Taught a tax-law-related class
  2. Conducted tribal outreach
  3. Conducted a compliance check of a federally recognized tribe
  4. Conducted an examination of a federally recognized tribe
  5. Developed and delivered a technical presentation
  6. Written articles or a newsletter
  7. 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.

You may obtain a list of your most recent awards at http://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?
  1. 1

        BRANCHED: * 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. 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. 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. 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 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.


* 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 or do not have a performance appraisal.


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/qualifying-coursework.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 or higher degree in accounting 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; which ones do 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.


* 11.(C) Have you assisted other IRS units on a relevant tax matter?
  1. Yes
  2. No


* 12.(C) As a Revenue Agent, have you provided technical and/or non-technical support to your co-workers beyond the scope of your normal duties?
  1. Yes
  2. No


* 13.(K) Which of the following have you done to communicate tax law information within the IRS?
  1. Developed IRM language, procedural guidelines, technical presentation, Desk Guide, or training materials
  2. Developed automated spreadsheets, workpapers, pro forma templates, or job aides that were adopted for program or project use
  3. Taught formal classroom training or presented a topic at CPE (Continuing Professional Education)
  4. Delivered a technical presentation outside of a classroom setting (for example, at a group meeting)
  5. Been an On the Job Instructor (OJI)
  6. Written articles or a newsletter
  7. None of the above


* 14.(K) As Revenue Agent, have you had experience providing technical expertise to an Indian Tribal Government on federal tax issues?
  1. Yes
  2. No


* 15.(A) What types(s) of interactions have you had with taxpayers or taxpayer representatives?
  1. Prepared a written response including facts, law, government’s position, taxpayer’s position and conclusion.
  2. Verbally presented an argument to support government position.
  3. Cited and explained tax law in response to taxpayer inquiry.
  4. Verbally negotiated a tax issue to resolution.
  5. Involved in a Congressional inquiry and/or Technical Advice Memorandum.
  6. None of the above


* 16.(Q) In the course of your experience, please indicate which of the following audit issues you have recognized and taken appropriate actions or made referrals for:
  1. Fraud
  2. Employment tax
  3. Excise tax
  4. Tip agreements
  5. Income tax
  6. International issues
  7. Title 31, BSA reporting requirements
  8. None of the above


* 17.(C) As a Revenue Agent have you utilized the proper protocols involved in contacts with Indian Tribal Government Entities?
  1. Yes
  2. No


* 18.(E) Which of the following methods have you used to gather information and develop facts for a taxpayer-related issue?
  1. Question or interview taxpayers or taxpayer representatives
  2. Analyze taxpayer records
  3. Research and analyze public information
  4. Conduct Internet Research
  5. Request Assistance from other business units
  6. Review internal and/or external audit reports of Indian Tribal Governments
  7. Analyze accounting and system internal controls of a Indian Tribal Government entity
  8. Interview third party contacts
  9. None of the above






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).