Summary
WHAT IS TAX EXEMPT/GOVERNMENT ENTITIES? 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): Tax Exempt/Government Entities (TEGE), Employee Plans, Examinations This job (or announcement) is open to current permanent IRS competitive service employees in Tax Exempt/Government Entities business units. REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS
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. Analyzes determination letter applications with accompanying information and applies technical tests to verify that a pension, profit sharing, and stock bonus plans' governing document satisfies Internal Revenue Code and other regulatory provisions. Performs on-site audits of returns filed in connection with the above plans. Reviews operating mechanics, observes practices and procedures such as payroll and internal control systems, operational compliance with the governing plan document and IRC, regulatory and other IRS guidance, etc. Considers probable effects of contributions and benefits and ensures that participating employees are receiving their proper benefit without discriminating in favor of highly compensated employees and that the sponsor's contributions are in compliance with the plan document, the Internal Revenue Code and applicable regulations. Discrimination analysis includes coverage and elective deferral testing and correction methods required if the plan is non-compliant with its document or statutory and regulatory provisions. Provides accurate technical expertise pertinent to employee plans, guidelines/codes, benefits, etc. to internal and external customers with professional and helpful service. Such includes guidance on how to follow the plan document's terms and statutes governing compliance with the tax law related to the plan's form and operational compliance. (i.e., tax law, government position, what barriers have occurred in the plan, etc.). STANDARD POSITION DESCRIPTIONS (SPD): PD23457 and PD23456 Visit the IRS SPD Library to access the position descriptions.
Requirements
Probationary Period - A person who is required to go through a probationary period and then is transferred, promoted, demoted, or reassigned before he or she completes such period is required to complete the remainder of the probationary period in the new position. Government Credit Card - Obtain and use a Government-issued charge card for business-related travel. Traveling outside the United States may also be required. For overseas travel, will be required to obtain an official United States Passport. Tax Audit - The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns. ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION
Education
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 (Section 3, Explanation of Terms) or here for Foreign Education Credentialing instructions. We recommend choosing an evaluator from a member organization of one of the following national associations of credential evaluation services: National Association of Credential Evaluation Services (NACES) or Association of International Credentials Evaluators (AICE).
How you will be evaluated
Your qualifications will be evaluated based on your application materials (e.g., resume, supporting documents), your responses on the application questionnaire, and your responses to all assessments required for this position. Applicants who disqualify themselves will not be evaluated further. You will be assessed on the following competencies (knowledge, skills, abilities, and other characteristics): Accounting Principles Auditing Decision Making Interpersonal Skills Planning and Evaluating Self Management Rating: Your application will be evaluated in accordance with the Service's Merit Promotion Plan. A quality group rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of three quality level groups, Superior/Best Qualified, Highly Qualified and Qualified. Referral: Eligible applicants rated in the highest quality group, may be referred to a selecting official for consideration. Candidates, if required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring practices), will be interviewed in quality group order. We will not reimburse costs related to the interview such as travel to and from the interview site. Performance Appraisal and Awards - Will not be used in determining your overall rating. Any performance appraisal/evaluation and award documentation you provide will be forwarded to the selecting official. The selecting official will review this documentation and give it due weight consideration during the overall selection process. IRS employees may obtain their most recent awards listing at https://persinfo.web.irs.gov/. If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP), you must receive a score of Highly Qualified or better to be rated as "well qualified" to receive special selection priority.