Financial Technician (Innocent Spouse Technician)
What is Small Business Self Employed (SBSE)? 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 CAMP EXAM - Campus Exam/AUR Cincinnati This announcement is open to current permanent IRS competitive service employees in SBSE business units. 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. Analyze innocent spouse claims to determine eligibility for relief from joint and several liability under the provisions of IRC 6015 and IRC 66. Reviews audit packages, tax records, and supporting documentation to identify items that caused deficiencies and assess the claimant's participation and knowledge of the underlying tax issues. Evaluates complex and often controversial factors, including the extend of an individual's understanding of their tax responsibilities, the presence of honest mistakes or fraudulent intent, forgery versus tacit consent, spousal abuse, abandonment, economic hardship, and other relevant circumstances. Applies federal tax laws, regulations, policies, procedures, interpretive guidance, and applicable court decisions to make legally supportable determinations, resolve complex and sensitive case issues, and determine appropriate adjustments to taxpayer accounts. STANDARD POSITION DESCRIPTIONS (SPD): PD26438 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. SPECIALIZED EXPERIENCE: GS-8 Level: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Specialized experience for this position includes:
- Experience with the laws, rules and regulations relevant to filing, items claimed, payment, penalties, interest, and/or other related items;
- Experience interpreting and comprehending the contents of case files sufficient to determine interrelationship of information and propose necessary actions/adjustments;
- Experience with relevant systems, transaction codes, procedures, actions, reports, etc., necessary to carry out the duties of this position.
Examples may include:
- Performing case analysis on pre-classified returns and unresolved responses such as those involving unagreed/complex IRP issues referred from other areas;
- Corresponding with taxpayers to obtain information, explain liability, and encourage compliance;
- Performing necessary research using the appropriate systems;
- Performing necessary computations, adjustments, reconstructions, etc.;
- Initiating special handling notices to provide instructions for the full range of corrections to taxpayer accounts; and
- Processing carryback/carryforward cases that may involve restricted interest and multiple year adjustments.
AND You must also meet the following requirement(s): TIME AFTER COMPETITIVE APPOINTMENT (TACA): 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-5, 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.
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).
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. ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION