Internal Revenue Agent *12 Month Register*
WHY IS THE IRS A GREAT PLACE TO WORK? As an IRS employee, you will feel proud knowing you helped make America stronger while working at one of the world’s biggest financial institutions. You will be part of an organization that collects over $2 trillion in revenue and processes over 200 million tax returns annually. We are proud of how we apply the tax law with integrity and fairness to all.
IRS hires talented and dedicated individuals from many backgrounds, including accounting, business, finance, law enforcement and information technology. You will be challenged and supported on a daily basis. Whether you are just starting out or looking for a new opportunity, consider an IRS career.
Summary:
The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have over 100,000 employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.
WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE)DIVISION? The Small Business/Self-Employed (SB/SE) Division provides examinations and taxpayer education services for about 7 million small businesses and upwards of 33 millions self-employed and supplemental income taxpayers. SB/SE taxpayers generally have higher incomes than most taxpayers, need to file twice as many tax forms, and generally need to rely more on paid tax preparers and the taxpayer education outreach activities of the IRS.
Series/Grade:
GS - 0512 07/09/11
Salary:
(USD) $41,365 - (USD) $96,080
Promotion Potential:
GS-12
WHAT DOES AN INTERNAL REVENUE AGENT DO? An Internal Revenue Agent (IRA) conducts examinations of entities including individuals, sole proprietorships, small corporations, partnerships, and fiduciaries that may involve a number of separate tasks or procedures. In this position, you will use your professional knowledge and skill in accounting and auditing techniques and practices to examine various tax returns, determine the correct tax liability, identify situations with potential for understated taxes, and to recognize potential fraud. Many situations may require a specialized knowledge of a particular industry and/or may involve varied or complex systems of accounting. In addition, you will interact with taxpayers and their representatives from varied socioeconomic and cultural backgrounds, provide examination findings, interpretations of tax laws and regulations, and other necessary information to ensure future compliance.
As an Internal Revenue Agent you will:
Exam
• Examine and audit individual, business and corporate tax returns to determine correct federal tax liabilities.
• Examine and analyze books, records and accounting systems, conduct interviews, and utilize other fact finding techniques to obtain the information necessary to determine the correct tax liability.
• Conduct field examinations and discuss findings with the taxpayer or their representative, perform package audits to ensure compliance, and determine need for multiple year examinations based on findings.
• Interact with taxpayers, tax attorneys, enrolled agents, certified public accountants and other practitioners in conducting day to day operations.
Specialty Exam
• Conduct pre-audit analysis of assigned cases, researching any available background materials, and
formulates a plan for the audit.
• Perform employment tax examination(s) of businesses ranging from small sole proprietorships to very large and complex business entities with extensive operations often conducted through subsidiaries or other related operating components.
• Utilize advanced investigative, interviewing, fact-finding and auditing techniques in the examination of books and records and accounting systems to determine if the tax has been accurately reported.
• Research available guidelines and reference material to resolve questions of employment tax law that may arise during the course of the examination. Since issue(s) can involve complex areas without precedent or the subject of conflicting precedents, this research may necessity be intensive and precise.
• Prepare a written report and inform the taxpayer or representative of any changes to tax liability,
explaining reasons for the adjustment. Negotiate to reach agreement with the taxpayer and explains
appeal procedures as necessary.
• Prepare case(s) for National Office technical advice.
• Confer with industry representatives to discuss employment tax compliance projects with the goal of
obtaining compliance on an industry-wide basis. Provides technical advice and assistance to industry and union representatives including written determinations on, for example, Form SS-8 requests involving large numbers of individuals.
• Conduct Employment Tax examination(s), remains alert for other possible areas of tax potential and for indications of tax fraud. Refer cases as appropriate. May work jointly with Special Agents on major criminal fraud cases.
If you are selected at a lower grade level, you will have the opportunity to learn to perform all these duties, and will receive training to help you grow in this position.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? If you want to find out more about IRS careers, visit us on the web at http://www.jobs.irs.gov/.