Revenue Officer (12 Month Roster)

Duties

WHAT IS THE SMALL BUSINESS SELF EMPLOYED(SBSE)DIVISION?

A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions

Vacancies will be filled in the following specialty areas:

Small Business Self Employed Collection Operations

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns. Taxpayers at this level normally include individuals with relatively large gross income from diversified sources, self-employed professionals, medium sized partnerships, corporations involved retail, manufacturing, construction, wholesale, and other businesses as well as smaller businesses with valuable or unusual assets.

Counsels taxpayers on their tax filing, deposit and payment obligations actions needed to bring taxpayers into full compliance. Provides guidance and service on a wide range of financial problems to assist the taxpayer toward a positive course of action to resolve tax issues. Works with the taxpayers and their representatives to develop a plan of action to resolve all delinquencies. Takes enforced collection actions, when appropriate,

Provides customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Customer service is based upon learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and various Titles of the United States Code. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Resolve account discrepancies and responds to taxpayer and practitioner requests.

Meets taxpayers or their representatives at the business location or residence for non-business taxpayers in order to view the assets or number of employees, or to observe indications of hardship or business failure. Conducts interviews with taxpayers (and/or their representatives) with the purpose of securing complete financial information and assessing the taxpayer's ability to pay outstanding tax obligations.

Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer's financial condition and ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in compromise or suspending collection action. Evaluates and compares taxpayers' financial information to internal and external sources to verify taxpayers' financial condition. The purpose of the analysis is to develop a clear plan of action to resolve the case. For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit and loss statements.

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Requirements

Conditions of Employment

STANDARD POSITION DESCRIPTIONS (SPD):

PD95514, PD95522, PD95513, and PD95515

Visit the IRS SPD Library to access the position descriptions.

• If you are in a telework eligible position, you may be directed to temporarily telework on a full-time basis due to COVID 19. Employees must be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. Once normal operations resume, employees may be directed back to the office to perform the duties of their position. Telework eligibility does not guarantee telework; employees must meet and sustain IRS telework eligibility requirements and supervisor's approval to participate in the IRS Telework Program. As a reminder - If you are selected for a position, you are responsible for reporting to your designated POD (location) on the negotiated start date or as directed by management.
• File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
• Obtain and use a Government-issued charge card for business-related travel.

Qualifications

Federal experience is not required. The experience may have been gained in the public sector, private sector or Volunteer Service. One year of experience refers to full-time work; part-time work is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/year, and indicate number of hours worked per week, on your resume.

You must meet the following requirements by the closing date of this announcement:

SPECIALIZED EXPERIENCE: GS-05: You must have three (3) years of general experience, one (1) year of which was at a level of difficulty and responsibility equivalent to the GS-04 grade level in the Federal service. General experience for this position includes having a general knowledge and understanding of business and financial practices, and that demonstrated the ability to deal effectively with others. Examples of this experience may have been gained in work such as financial, accounting, purchasing, merchandising, investigative, civil or criminal law enforcement, data processing, or similar activities in commercial or government enterprises. It also may have been gained in work that provided knowledge of credit operations and practices related to the collection of delinquent accounts;

OR

Four (4) year course of study leading to a Bachelor's or higher degree in any field of study from an accredited college or university;

OR

Certificate as a Certified Public Accountant (CPA) obtained through written examination or membership in the bar in State, territory or the District of Columbia; OR You may qualify by a combination of experience and education.

SPECIALIZED EXPERIENCE: GS-07: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience for this position includes: Experience in business organization and commercial practices; knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of delinquent loan collection processes and techniques; working knowledge of accounting principles and practices; knowledge of the Internal Revenue Code (IRC) and related Federal tax regulations and procedures; knowledge of bankruptcy and lien law. Experience may have been gained in work such as: Reviewing financial documents to determine a business' financial condition and its ability to pay debt; Evaluating income assets, equity and credit to collect delinquent payments; Investigating or tracing financial transactions such as a real estate broker or insurance broker; Establishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions; Counseling taxpayers on tax filing and paying obligations; Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts;

OR

Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.5 or higher on a 4.0 scale for all courses in the major field of study or those courses in the major completed in the last 2 years of study, or rank in the upper one third of the class in the college, university, or major subdivision, or membership in a national honor society recognized by the Association of College Honor Societies;

OR

You may substitute education for specialized experience as follows: One (1) academic year of graduate education in a field of study such as: business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field;

OR

A combination of experience and education.

SPECIALIZED EXPERIENCE: GS-09: You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes: Demonstrating knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures. Practical knowledge of business organization and commercial practices; practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments; knowledge of and conducts financial analysis, including the ability to analyze the operations, financial condition, profitability of taxpayers; including the valuation of assets for case resolution; uses arithmetic and mathematical reasoning to resolve collection determination issues; knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet. Experience may have been gained in work such as: Collecting delinquent Federal taxes and securing delinquent returns; Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties; Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes; Furnishing taxpayer assistance and information to the general public or determining, re-determining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes;

OR

You may substitute education for specialized experience as follows: Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field;

OR

LL.B or J.D., if related; OR A combination of experience and education.

Education

SPECIALIZED EXPERIENCE: GS-11: You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Specialized experience for this position includes: Demonstrating in-depth, broad knowledge and experience of the Internal Revenue Code and related enforcement and collection regulations and procedures; knowledge of a wide range business laws and the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; knowledge of financial/managerial accounting principles, terminology, practices and methods to analyze financial records; knowledge of electronic data exchange and the ability to conduct business online including use of the internet and intranet. Experience may have been gained in work such as: Collection activities using a variety of Collection tools such as Levy, Notice of Federal Tax lien, seizure, and suits; Secure delinquent returns using a variety of tools such as summons and preparing substitute for returns per IRC 6020(b); Use computer systems to capture information secured and to aid in the collection of Federal taxes or delinquent Federal tax returns and to conduct research such as locator services, credit bureaus reports, and real estate programs; Prepare the assembly of trust fund recovery penalty files, suit and seizure packages and lien activities packages including discharge, subordination, and withdrawal;

OR

You may substitute education for specialized experience as follows: PH.D or equivalent degree or 3 full academic years of progressively higher level graduate education leading to such a degree in a related field such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, social science, communications, psychology, public administration or another related field;

OR

LL.M., if related;

OR

A combination of experience and education.

AND

MEET TIME IN GRADE (TIG) REQUIREMENT: For positions above the GS-05, applicants must meet applicable time-in-grade requirements to be considered eligible. One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for.

AND

TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".

For more information on qualifications please refer to OPM's Qualifications Standards.

A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.

A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page.

FOREIGN EDUCATION: Education completed in foreign colleges or universities may be used to meet the requirements. You must show proof the education credentials have been deemed to be at least equivalent to that gained in conventional U.S. education program. It is your responsibility to provide such evidence when applying. Click here for Foreign Education Credentialing instructions.

If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.

This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 3/15/2023. This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 3/18/2024.

• We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
• The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
• This is a Bargaining unit position.
• Tour of Duty: Day Shift - Start and stop times between 6:00am and 6:00pm.
• Alternative work schedule, staggered work hours or telework may be available.

Additional information

Please consider each location carefully when applying. If you are selected for a position at one of your location selections, that location will become your official post of duty.

Vacancies to be filled as follows. Please see location information above, to find the street address, city and state for each of the Building Codes (BC).

13 vacancies in BC: KY0086/KY1472/KY3123

10 vacancies in BC: IL2528/IL2563

18 vacancies in BC: IN1905/IN0133

14 vacancies in BC: OH0189/OH0195

10 vacancies in BC: OH0208/OH2146

6 vacancies in BC: IL0236/IL2337/IL2558

6 vacancies in BC: IL/2549/MI2218/MI0800

3 vacancies in BC: PA0277/PA0582/PA0507/PA0596

9 vacancies in BC: PA0865/PA0719/PA0233/PA0745

15 vacancies in BC: MI2181/MI2097/MI3022/MI2210

35 vacancies in BC: TX0297/TX0298/TX2298

28 vacancies in BC: TX0284/TX2096/LA1420/LA1336/LA1340/AR1316/AR0063

33 vacancies in BC: TX/2982/TX2835/TX1732/TX2754/TX2785

23 vacancies in BC: TX0302/TX2653/TX0272/TX2148

22 vacancies in BC: OK1431/OK1356/MO2008/MO0106/KS1603/KS1615/MO1833/MO1993

20 vacancies in BC: TN0052/TN2070/TN2351/MS2191/AL1238/AL1213/AL2393/AL2203/MS2138/MS0083

28 vacancies in BC: NY7288/NY7501/NY7117

10 vacancies in BC: MA5955/RI7085/RI7097

5 vacancies in BC: NY0350/NY6385/NY7304

4 vacancies in BC: MA5982/MA5785/NY0300

4 vacancies in BC: MA0137/NH6185/MA0131

3 vacancies in BC: NH6136/NH0037/VT8139/ME4276

12 vacancies in BC: MA5863/CT3438/CT0061/CT0013

3 vacancies in BC: NY7357/NY7071/NY7340

4 vacancies in BC: NJ5105/NJ0145

13 vacancies in BC: OR0043/WA0094/OR6660/ID0025/MT5383/MT5524/NE0051/WY0030/WY1228

22 vacancies in BC: WA0101/WA8075/AK3237/WA0064

10 vacancies in BC: CA0281/CA7588/CA6116

17 vacancies in BC: CA6139/CA8182/CA0221

7 vacancies in BC: MN1675/IA1550/IA1527

3 vacancies in BC: WI1720/WI1696/WI1784

6 vacancies in BC: CA0154/CA8280/CA8211

6 vacancies in BC: MN1600/SD1317/IA0112

34 vacancies in BC: GA2713/GA2493/GA0087/GA2004/GA2480

12 vacancies in BC: NC2310/NC2443/NC2410

25 vacancies in BC: NC2598/NC2668/NC1151

29 vacancies in BC: FL3285/FL3100/FL2402/FL0061/FL2437

9 vacancies in BC: SC0068/SC1149/SC2095

9 vacancies in BC: FL3132/FL0067/FL1382/FL2668

7 vacancies in BC: FL1328/FL1361/FL2174/FL3143/FL1005

11 vacancies in BC: VA0535/VA0008/VA0746/VA0088/VA0688/VA1608

9 vacancies in BC: FL3007/FL3279/FL1407/PR4001

18 vacancies in BC: CO1811/CO1989/CO0046/CO2177/NV7516/NV0012/HI8469

20 vacancies in BC: UT0035/UT1522/AZ7887/AZ0058/NM1464/AZ6886

41 vacancies in BC: CA8050/CA7903/CA0150/CA7816/CA6218/CA7159/CA8479/CA0273

28 vacancies in BC: CA/7023/CA0316/CA0521/CA6921/CA7395

The number of vacancies has not yet been determined for the following locations:

AZ7748/CA7102/CA7226/CA7333/CA7456/CA7462/CA7585/CA7898/CA8500/DC0022/DC0198/DE0052/FL2542/FL2971/GA0010/GA1016/IL2454/IN1765/IN1823/KY2020/KY2032/KY3005/KY3016/MA5813/MD0055/MD0278/MD1137/MD1248/MO1937/ND0046/NJ4360/NJ4531/NJ4541/NJ4571/NJ4611/NJ4664/NJ4721/NJ5114/NJ6998/NY0128/NY0282/NY0376/NY6466/NY7064/NY7184/OH2320/PA0809/PR3930/PR4062/PR4065/SD0035/TN0005/TN0076/TN2709/TX0227/TX1962/TX2038/TX2225/TX2437/UT0036/UT1431/UT1434/UT1486

If vacancies become available in the below locations, this announcement will be amended, and a new cutoff date will be established to fill the additional vacancies as needed.

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