Pathways Recent Graduate(Internal Revenue Agent)

Responsibilities

• IRS Recent Graduates Program affords developmental experiences in the Federal Government intended to promote possible careers in the civil service to individuals who have recently graduated from qualifying educational institutions or programs. Selected applicants are placed in a dynamic, developmental program with the potential to lead to a civil service career in the Federal Government. In addition, the IRS implemented the new IRS Forward Recent Graduate Program that includes an additional year of formal development, training, networking, project teams, and may include rotational assignments.

• Following the completion of program requirements, selectees may be considered for non-competitive conversion to a career/career-conditional or term appointment. All conversion requirements will be identified in the Participant Agreement. Program requirements include but are not limited to:
• Successful completion of at least 1 to 2 years of continuous service depending on the position;
• Completion of at least 40 hours of interactive training;
• Mentorship;
• Demonstration of successful job performance; and
• Meet the qualification position standards.
• Conversion to the competitive service is not implied or guaranteed.

• WHAT IS THE SMALL BUSINESS/SELF EMPLOYMENT (SB/SE)DIVISION?
• If selected, you will be placed in a developmental position as an Internal Revenue Agent GS-0512-5/7/9 with promotion potential to GS-12 in the Small Business/Self Employment Division. The following are the duties of this position at the full working level. You will have the opportunity to learn to perform these duties and will receive training to help you grow in this position.
• Conducts independent examinations and related investigations of complex income tax returns filed by individuals or business/organizational entities. Examinations may also contain special audit features or anticipated accounting, tax law, or investigative issues of more than usual difficulty or complexity.
• Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conduct concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals.
• Identifies issues to be pursued based on large, unusual or questionable items which produce significant tax or compliance effect and utilizes the appropriate tax law and facts needed to resolve them. Recognizes indicators of fraudulent activity and develops appropriate referrals.
• Examines accounting systems and records including computerized accounting and financial information systems which reflect a variety of complex financial operations. Gathers and researches data from a variety of sources, and/or specialized accounting practices unique to a particular trade or industry.

Qualifications

• In order to qualify, you must first meet Pathways Recent Graduate Program eligibility:

• You must have, within the previous 2 years, completed all educational requirements for a qualifying associate, bachelor, masters, professional, doctorate, vocational or technical degree or certificate from a qualifying institution; or intended graduation is no more than 9 months from date of application;

• Veterans (as defined in 5 U.S.C. 2108) who, due to a military service obligation, were precluded from applying to a Recent Graduates Program during any portion of the 2-year eligibility period may have their eligibility period extended so that they receive the full 2 years of eligibility. The remaining 2-year eligibility period will begin upon his or her release or discharge from active duty. The veteran's eligibility period may not extend beyond 6 years from the date of completion of all requirements of an academic course of study.

• Secondly, you must meet any basic requirements of the position and the experience requirements described in the Office of Personnel Management (OPM) Qualification Standards for General Schedule Positions,

• You must possess the following professional accounting knowledges: Principles of Accounting, Intermediate Accounting, Cost Accounting, Advanced Accounting, and Auditing. This knowledge is typically acquired by completion of an accounting degree from a four-year college or university. If not from an academic environment, the knowledge can also be obtained from certain work experience.

• A Bachelor's or higher degree in accounting from an accredited college or university that included at least 1) 30 semester hours (45 quarter hours) in accounting or 2) 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 combination of appropriate experience and a four (4) year course of study at an accredited college or university that included at least 1) 30 semester hours (45 quarter hours) in accounting or 2) 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 Certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory or the District of Columbia; OR Currently or previously held an Internal Revenue Agent GS-0512 position for at least one year.

• Have at least one (1) year of specialized experience equivalent to the GS-05. Qualifying specialized experience may have been in accounting, auditing, tax, financial, legal, or other work that required: 1) Knowledge of and skill in applying the principles, concepts, and methodology of professional accounting and related fields, and 2) skill in communicating and dealing effectively with others; OR Meet, or will meet within nine (9) months of application date, Superior Academic Achievement by having a Bachelors degree, with one of the following: 1) A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last two (2) years of study, OR 2) 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 two (2) years of study, OR 3) 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 Have, or will have within 9 months of application date, at least one (1) full year of graduate level education in accounting, or a related field such as business, finance, law, economics, management, statistical/quantitative methods or computer science.

• Have at least one (1) year of specialized experience equivalent to the GS-07 level. Qualifying specialized experience may have been in accounting, auditing, tax, financial, legal, or other work that required: 1) Knowledge of and skill in applying the principles, concepts, and methodology of professional accounting and related fields, and 2) skill in communicating and dealing effectively with others. Qualifying experience is accounting work that includes the design, development, operation or inspection of accounting systems; the prescription of accounting standards, policies and requirements; the examination, analysis and interpretation of accounting data, records or reports; and the provision of accounting or financial management advice and assistance to management. Work could also include developing comprehensive accounting and financial information systems in concert with recognized accounting theory and practices as taught in academic institutions and promulgated by accounting standards boards, professional accounting organizations and the Comptroller General. Experience can include work, which included operating, maintaining, improving and evaluating established systems. Day-to-day accounting system operation and maintenance work should address the adequacy of system design, the adequacy of current data in providing financial information or ways to use the system to satisfy new information requirements. Professional accounting work must have been creative, analytical, evaluative and interpretive; OR Have, or will have within nine (9) months of application date, a Master's or equivalent degree, or two (2) full years of progressively higher level graduate education leading to a degree, in accounting or related field of business, finance, law, economics, management, statistical/quantitative methods or computer science.

• 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-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.

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

Education

• This position has an education requirement. You MUST submit dated documentation showing completion or intended completion (if graduation is no more than 9 months from the date of application) of all educational requirements (e.g. letter from the registrar, unofficial transcripts). An official transcript will be required if you are selected. Education must be accredited by an accrediting institution recognized by the U.S. Department of Education.

• 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.

• CERTIFICATE: If you are qualifying based on a professional or technical certificate program, please refer to Treasury's Pathways Program for more information on qualifying certificate programs. A Certificate program is a post-secondary educational program, in a qualifying educational institution, equivalent to at least one full- time academic year of study, that is part of an accredited college-level, technical, trade, vocational or business school curriculum.