Revenue Officer Offer-in-Compromise Examining Specialist (12 Month Register)
Duties WHAT IS THE B/SE SMALL BUSINESS SELF EMPLOYEDDIVISION? A description of the business units can be found at:
Vacancies will be filled in the following specialty areas:
SMALL BUSINESS SELF EMPLOYED COLLECTION NON-CAMPUS COLLECTION OPERATIONSThe 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.
Investigates the more complex offer-in-compromise cases involving Doubt as to Collectibility, Doubt as to Liability in Trust Fund Recovery Penalty cases.
Investigates and recommends the trust fund recovery penalty when applicable.
Investigates offers that are filed under Effective Tax Administration that are complicated by factors such as allegations that taxpayers fraudulently transferred assets.
Duties also include investigation of valuation of stock in closely held corporations, evaluation of transferee liability issues, and entities that consist of the following:
trusts, municipalities, educational institutions, LLCs, partnerships and corporations.
Provides other Revenue Officers with expert advice and assistance on cases involving potential Offer-in-Compromise candidates.
It is the incumbent's responsibility to investigate and report on the adequacy of these offers and recommend acceptance, rejection, return or withdrawal.
Verifies and analyzes complex financial statements submitted by taxpayers that include balance sheets, income statements and profit and loss statements.
Utilizes available sources of information including public records, service files, credit bureau, and other internal and automated sources that may be available.
Considers property issues such as transferees, nominees and alter ego.
Makes Notice of Federal Tax Lien determinations on all cases and files the Notice of Federal Tax Lien when appropriate to protect the interest of the government.
Taxpayers at this level normally include individuals with large gross incomes from diversified sources, self-employed professionals, large sized partnerships, corporations involved in retail, manufacturing, construction, wholesale, hospitals, labor unions, and other businesses or entities.
Taxpayers at this level are often represented by highly sophisticated tax attorneys and CPAs.
Requirements Conditions of Employment Must be a U.
S.
Citizen or National and provide proof of U.
S.
Citizenship.
(Birth certificate showing birth in the U.
S; Unexpired U.
S.
Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.
S.
Citizen (Form FS-240)) Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
Subject to a 1-year probationary period (unless already completed).
We may select from this announcement or any other source to fill one or more vacancies.
Additional jobs may be filled.
File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
In the event that a building is closed due to rent management, new hires may be placed in a local commuting location Qualifications Federal experience is not required.
The experience may have been gained in the public sector, private sector or 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/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:
SPECIALIZED
Experience:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service.
Specialized experience for this position includes:
Experience with the Internal Revenue Code and related enforcement and collection regulations and procedures; Experience with a wide range business laws and practices, judicial processes, laws of evidence, the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; Experience in applying financial/managerial accounting and banking principles, terminology, practices and methods to analyze financial records; Experience in the 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.
Which of the following is true about your specialized experience?For more information on qualifications please refer to.
Education For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent.
An official transcript will be required if you are selected.
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.
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 for Foreign Education Credentialing instructions.
Additional information 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.
Relocation expenses - no Obtain and use a government-issued charge card for business-related travel.
Telework Eligible Positions:
Telework eligible positions do not guarantee telework.
Employees must meet and sustain IRS telework eligibility requirements (e.
g.
, reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program.
Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status.
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.
In the event that a building is closed due to rent management, new hires may be placed in a local commuting area.
Though many locations may be listed, you will be limited to a maximum of 3 location choices.
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.
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):
cutoff dates:
05/24/2023, 08/24/2023, 11/24/2023 and 01/24/2024.
This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 5 days prior to the additional cut-off date(s).
Eligible applicants in the highest category who apply by the initial cut-off date will be considered first.
If additional vacancies exist, applicants who applied after the initial cutoff date who place in the highest category will be considered next.
Selections from this announcement may be made no later than (NLT) 12 months (based on the length of the register) after the open date.
A career with the U.
S.
government provides employees with a comprehensive benefits package.
As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding.
.
Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent.
Contact the hiring agency for more information on the specific benefits offered.
Required Documents The following documents are required and must be provided with your application.
All application materials, including transcripts, must be in English.
Online Application - Questionnaire Education - See Education Section above Registration/License (if applicable) - active, current registration/license High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
How to Apply The following instructions outline our application process.
You must complete this application process and submit any required documents by 11:
59 p.
m.
Eastern Time (ET) on 12/26/2023 and/or cut-off dates in this announcement.
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 12/26/2023.
To preview the Application Questionnaire, please click the following link:
To begin the application process, click the Apply Online button.
You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents.
(To submit supporting documents, import documents from USAJOBS to the appropriate document types.
If the document you need was not imported from USAJOBS, you may upload it directly into this application.
To protect your privacy, we suggest you first remove your SSN).
To complete, you must click the Submit Application button prior to 11:
59 PM (ET) on 12/26/2023.
To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account ().
There you will find a record of your application, the application status, and an option to Update Application.
This option will no longer be available once the announcement has closed.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account:
.
All of your applications will appear on the Welcome page.
The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application.
The Application Status will appear along with the date your application was last updated.
For information on what each Application Status means, visit:
.
Agency contact information IRS Cincinnati ExternalEmail Address SBSE COLL - Collection Operations 1111 Constitution Ave NW Washington, DC 20224 USNext steps Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at.
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.
Once your application package and online questionnaire is received you will receive an acknowledgement email.
You are responsible for checking status updates and notifications in USAJOBS.
Hard copy notifications will not be sent to you.
You may check the status of your application for this position at any time by logging onto the USAJOBS My Account tab and clicking on Application Status.
For a more detailed update of your application status, you may click on more information.
Please notify us if your contact information changes after the closing date of the announcement.
If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
Fair & Transparent The Federal hiring process is set up to be fair and transparent.
Please read the following guidance.
Recommended Skills Accounting Banking Services Construction Credentialing Education Finance Estimated Salary: $20 to $28 per hour based on qualifications.
Vacancies will be filled in the following specialty areas:
SMALL BUSINESS SELF EMPLOYED COLLECTION NON-CAMPUS COLLECTION OPERATIONSThe 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.
Investigates the more complex offer-in-compromise cases involving Doubt as to Collectibility, Doubt as to Liability in Trust Fund Recovery Penalty cases.
Investigates and recommends the trust fund recovery penalty when applicable.
Investigates offers that are filed under Effective Tax Administration that are complicated by factors such as allegations that taxpayers fraudulently transferred assets.
Duties also include investigation of valuation of stock in closely held corporations, evaluation of transferee liability issues, and entities that consist of the following:
trusts, municipalities, educational institutions, LLCs, partnerships and corporations.
Provides other Revenue Officers with expert advice and assistance on cases involving potential Offer-in-Compromise candidates.
It is the incumbent's responsibility to investigate and report on the adequacy of these offers and recommend acceptance, rejection, return or withdrawal.
Verifies and analyzes complex financial statements submitted by taxpayers that include balance sheets, income statements and profit and loss statements.
Utilizes available sources of information including public records, service files, credit bureau, and other internal and automated sources that may be available.
Considers property issues such as transferees, nominees and alter ego.
Makes Notice of Federal Tax Lien determinations on all cases and files the Notice of Federal Tax Lien when appropriate to protect the interest of the government.
Taxpayers at this level normally include individuals with large gross incomes from diversified sources, self-employed professionals, large sized partnerships, corporations involved in retail, manufacturing, construction, wholesale, hospitals, labor unions, and other businesses or entities.
Taxpayers at this level are often represented by highly sophisticated tax attorneys and CPAs.
Requirements Conditions of Employment Must be a U.
S.
Citizen or National and provide proof of U.
S.
Citizenship.
(Birth certificate showing birth in the U.
S; Unexpired U.
S.
Passport; Certificate of Citizenship or Naturalization; or Report of Birth Abroad of a U.
S.
Citizen (Form FS-240)) Must successfully complete a background investigation, including a FBI criminal history record check (fingerprint check).
Subject to a 1-year probationary period (unless already completed).
We may select from this announcement or any other source to fill one or more vacancies.
Additional jobs may be filled.
File a Confidential Financial Disclosure Report within 30 days of appointment and annually from then on.
In the event that a building is closed due to rent management, new hires may be placed in a local commuting location Qualifications Federal experience is not required.
The experience may have been gained in the public sector, private sector or 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/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:
SPECIALIZED
Experience:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-11 grade level in the Federal service.
Specialized experience for this position includes:
Experience with the Internal Revenue Code and related enforcement and collection regulations and procedures; Experience with a wide range business laws and practices, judicial processes, laws of evidence, the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; Experience in applying financial/managerial accounting and banking principles, terminology, practices and methods to analyze financial records; Experience in the 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.
Which of the following is true about your specialized experience?For more information on qualifications please refer to.
Education For positions with an education requirement, or if you are qualifying for this position by substituting education or training for experience, submit a copy of your transcripts or equivalent.
An official transcript will be required if you are selected.
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.
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 for Foreign Education Credentialing instructions.
Additional information 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.
Relocation expenses - no Obtain and use a government-issued charge card for business-related travel.
Telework Eligible Positions:
Telework eligible positions do not guarantee telework.
Employees must meet and sustain IRS telework eligibility requirements (e.
g.
, reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program.
Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status.
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.
In the event that a building is closed due to rent management, new hires may be placed in a local commuting area.
Though many locations may be listed, you will be limited to a maximum of 3 location choices.
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.
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):
cutoff dates:
05/24/2023, 08/24/2023, 11/24/2023 and 01/24/2024.
This announcement may be amended to include additional cut-off dates within the 12-month period if needed, not later than 5 days prior to the additional cut-off date(s).
Eligible applicants in the highest category who apply by the initial cut-off date will be considered first.
If additional vacancies exist, applicants who applied after the initial cutoff date who place in the highest category will be considered next.
Selections from this announcement may be made no later than (NLT) 12 months (based on the length of the register) after the open date.
A career with the U.
S.
government provides employees with a comprehensive benefits package.
As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding.
.
Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent.
Contact the hiring agency for more information on the specific benefits offered.
Required Documents The following documents are required and must be provided with your application.
All application materials, including transcripts, must be in English.
Online Application - Questionnaire Education - See Education Section above Registration/License (if applicable) - active, current registration/license High School Diploma (or equivalent) - If you are 16 or 17 years of age, you MUST submit documentation of graduation from high school (or equivalent); OR completion of a formal vocational training program; OR statement from school authorities agreeing with your decision to pursue employment rather than continuing your education.
Please note that if you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
How to Apply The following instructions outline our application process.
You must complete this application process and submit any required documents by 11:
59 p.
m.
Eastern Time (ET) on 12/26/2023 and/or cut-off dates in this announcement.
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 12/26/2023.
To preview the Application Questionnaire, please click the following link:
To begin the application process, click the Apply Online button.
You will be re-directed to USA STAFFING to complete your application process; answer the online questions and submit all required documents.
(To submit supporting documents, import documents from USAJOBS to the appropriate document types.
If the document you need was not imported from USAJOBS, you may upload it directly into this application.
To protect your privacy, we suggest you first remove your SSN).
To complete, you must click the Submit Application button prior to 11:
59 PM (ET) on 12/26/2023.
To update your application, including supporting documentation, at any time during the announcement open period, return to your USAJOBS account ().
There you will find a record of your application, the application status, and an option to Update Application.
This option will no longer be available once the announcement has closed.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account:
.
All of your applications will appear on the Welcome page.
The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application.
The Application Status will appear along with the date your application was last updated.
For information on what each Application Status means, visit:
.
Agency contact information IRS Cincinnati ExternalEmail Address SBSE COLL - Collection Operations 1111 Constitution Ave NW Washington, DC 20224 USNext steps Treasury believes in a working environment that supports inclusion; please view our reasonable accommodation policies and procedures at.
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.
Once your application package and online questionnaire is received you will receive an acknowledgement email.
You are responsible for checking status updates and notifications in USAJOBS.
Hard copy notifications will not be sent to you.
You may check the status of your application for this position at any time by logging onto the USAJOBS My Account tab and clicking on Application Status.
For a more detailed update of your application status, you may click on more information.
Please notify us if your contact information changes after the closing date of the announcement.
If your email mailbox is full or blocked (SPAM) you may not receive important communication that could affect your consideration for this position.
Fair & Transparent The Federal hiring process is set up to be fair and transparent.
Please read the following guidance.
Recommended Skills Accounting Banking Services Construction Credentialing Education Finance Estimated Salary: $20 to $28 per hour based on qualifications.
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