Internal Revenue Agent

WHAT IS THE SMALL BUSINESS/SELF-EMPLOYED (SB/SE) DIVISION? A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions Position(s) are to be filled in following area(s): SBSE EXAM – Examination Deputy Operations – Field Exam – General Program REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

Major duties
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. Conducts independent examinations and related investigations of the most complex income tax returns filed by individuals, small businesses, organizations, and other entities. May include those with diversified activities, multiple partners, and operations of national scope. Assignments require an integrated analysis of intricate and complex accounting systems, business activities, and financing. Conducts examinations of complex individual and business taxpayers involved in activities or transactions designed or structured to hide or conceal income such as offshore activities, multiple related entities, and other means using a wide range of financial and other investigative skills. Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conducts concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals. Evaluates the content of new and modified legislation and assesses the impact on the program. Identifies issues to be pursued based on large, unusual, or questionable items which produce significant tax or compliance effect; recognizes the impact; and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals. STANDARD POSITION DESCRIPTIONS (SPD): PD94816 Visit the IRS SPD Library to access the position descriptions.

Qualifications
Federal experience is not required. Experience may have been gained in the public sector, private sector or through Volunteer Service. One year of experience refers to full-time work; part-timework is considered on a prorated basis. To ensure full credit for your work experience, please indicate dates of employment by month/day/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. QUALIFICATION REQUIREMENTS: BASIC REQUIREMENTS All GRADES: A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester 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 bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above. AND SPECIALIZED EXPERIENCE GS-13: In addition to meeting the basic requirement, you must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Qualifying experience must have been 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 organizations, 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 broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. AND Experience must also demonstrate: Applying the Internal Revenue Code, regulations, rulings, court decisions, and agency policies and procedures to research and resolve complex tax issues. Applying accounting and tax-auditing principles to identify errors or discrepancies in accounting records and computerized financial systems. Examining and resolving complex Federal tax compliance issues. AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): 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" TIME IN GRADE (TIG): 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. For positions at the GS-05, you cannot advance to the GS-05 if you have held a GS-02 in the past 52 weeks. There is no TIG restriction for GS-02, 03 or 04 positions. For more information on qualifications please refer to OPM's Qualifications Standards.

How to apply
Please read the entire announcement and all the instructions before you begin an application. To apply for and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. We are available to assist you during business hours (normally 8:00 a.m. – 4:00 p.m. ET, Monday – Friday). If applying online poses a hardship, please contact us by noon ET on 09/24/2026. To begin the application process, click the "Apply Online" button. You will be re-directed to USA STAFFING to continue your application process; answer the online questions. To preview the Application Questionnaire, please click the following link:https://apply.usastaffing.gov/ViewQuestionnaire/13056162. Upload all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need is not imported from USAJOBS, you may upload it directly into this application.) Click the Submit Application button. Current IRS employees who permanently occupy a bilingual position and achieved a "Fully Successful/Met" or above rating on their most current performance appraisal may not be required to take additional assessments. If you are asked to take the ALTA Bilingual Assessment, you will be presented with a unique link to the online portal (online tests) and/or phone number, access code, and PIN (telephone-based tests). The Reading Test and Business Writing Test are taken online and require internet access in order to complete these two tests, which may be completed from your home, at your local library, or any other location where internet access is available. The Oral (Speaking and Listening) Test requires access to a telephone. Reasonable Accommodations (RA): We provide reasonable accommodation to applicants with disabilities on a case-by-case basis; contact us if you require this for any part of the application and hiring process. To review reasonable accommodation policies and procedures please visit https://www.opm.gov/policy-data-oversight/disability-employment/reasonable-accommodations/. To update your application, including supporting documentation: Visit USAJOBS – How to Update Application during the announcement open period, make updates or add supporting documentation, then continue through the entire application process and click Submit Application to send updates to the hiring agency. This option will no longer be available once the announcement has closed. To view the job status or your application status: Visit USAJOBS – How to View Application/Job Status. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application.