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WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on the web at www.jobs.irs.gov
11/04/2024 to 08/19/2025
$54,292 - $87,851 per year
GS 8
50 vacancies in the following locations:
No
Yes—as determined by the agency policy.
Occasional travel - You may be expected to travel for this position.
No
Permanent
Full-time
Competitive
None
No
No
No
25-12594220C-APB-0592-8
817381100
Current federal employees of this agency.
Federal employees who meet the definition of a "surplus" or "displaced" employee.
Open to IRS Career/Career-Conditional, Treasury/IRS CTAP, & IRS RPP employees
WHAT IS THE APPEALS DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
The IRS Independent Office of Appeals has career opportunities for you!
Vacancies will be filled in the following specialty areas:
Independent Office of Appeals, Case Support, APS Collection, APS Exam, and APS Special program teams.
The following are the duties of this position at the full working level.
Analyzes, resolves, and processes all types of difficult and complex issues/problems for appeals and counsel cases including complex restricted interest and problem resolution cases on which assessment or allowance is restricted or prohibited by Internal Revenue Code and Regulations. Determines if the case requires restricted interest computations, net rate, expedite handling or other specialized procedures.
Analyzes data consistent with the applicable tax laws and regulations to resolve and process all types of difficult and complex issues/problems including the most complex restricted interest and problem resolution for Appeals and Counsel cases. Determines restricted interest rates, limitations, periods covered, allowances, overassessments, and potential overassessments. Calculates restricted interest for cases where taxes, penalties, and interest are due which result from application of one or more sections of law. Cases involve complex computations such as tax, penalty and interest, multi-year restricted interest, offsets from joint accounts to individual prior liabilities, net rate and adjustments to previous assessments.
Applies the relevant sections of the Internal Revenue Code and Regulations to determine adjustments and assess the impact and conditions such as net operating loss, carrybacks/carryovers, unused or related investment tax credits, net rate and accumulated earnings tax. Determines and computes the proper assessable and allowable interest considering the affected tax periods and varying interest rates. Computes allowable interest and the abatements of interest and penalties due to overpayments and/or overassessments. Determines portion of overassessment barred which statutory limitations are partially applicable. Completes related adjustment documents for cases where interest is restricted or prohibited and determines the disposition of overpayments.
Reviews case file upon receipt including tax returns, agreement forms/decision Tax Court Petitions, documents, workpapers, reports, and adjustment documents to assure that all prescribed documents are present, complete and consistent with case file information. Ensures that all necessary documents are properly signed and executed. Takes expeditious corrective action to process adjustments to the taxpayer's account including complex quick assessments, potential statute cases, non-master file cases, advance payments, credit transfers, manual refunds, termination and jeopardy assessments. Analysis often requires the examiner to verify complicated conditions such as those affecting taxpayer's account history and credit availability, AIMS status, and to retrace various tax computations (deficiencies and/or overassessments) and adjustments to previous tax, penalty, and interest.
Determines and initiates a variety of special processing adjustment documents such as for cases having non-masterfile or redefined periods, cases reporting joint return deficiencies for one spouse, cases involving separate returns changed to joint returns. Applies the law and regulations to verify, determine and control the statute of limitations on a wide variety of tax returns. Reviews and issues statutory notices of deficiency. Sequences the input of adjustment documents for entering interest credit transfers, taxes, penalties and other transactions to adjust the account properly. Schedules manual refunds and assessment dates consistent with??????? national, regional and local guidelines. Records actions taken in resolution of cases to ensure audit trail integrity.
STANDARD POSITION DESCRIPTIONS (SPD):
PD94690
Visit the IRS SPD Library to access the position descriptions.
You must meet the following requirements by the closing date of this announcement:
SPECIALIZED EXPERIENCE: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 level in the Federal service. Specialized experience for this position includes: experience working a wide range of tax returns, forms, records, and supporting information, applicable laws, rules, and regulations sufficient to protect statute of limitations; process quick assessments, adjust taxpayer's accounts, close cases and perform other necessary actions; experience processing and following adjustment procedures including transaction codes and cycles in the relevant systems, analyze transcripts, trace prior transactions, verify account status, process account adjustments and close cases; methods for computing penalties, interest (e.g., regular, restricted, complex), and applying the current interest rates; and experience applying the provisions of the Privacy Act and disclosure procedures of the release of information on taxpayer's account.
MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.
AND
TIME AFTER COMPETITIVE APPOINTMENT: 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".
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-time work 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.
A copy of your transcripts or equivalent documentation is required for positions with an education requirement, or if you are qualifying based on education or a combination of education and experience. An official transcript will be required if you are selected. If the position has specific education requirements and you currently hold, or have previously held, a position in the same job series with the IRS, there is no need to submit a transcript or equivalent at this time. Applicants are encouraged, but are not required, to submit an SF-50 documenting experience in a specific series.
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.
You will be evaluated for this job based on how well you meet the qualifications above.
Your application includes your resume, responses to the online questions, and required supporting documents. Please be sure that your resume includes detailed information to support your qualifications for this position; failure to provide sufficient evidence in your resume may result in a "not qualified" determination. Applicants who disqualify themselves will not be evaluated further.
Rating: Your application will be evaluated on the Critical Job Elements (CJE) of the position to be filled, in accordance with Article 13 of the IRS/NTEU National Agreement. Your application will also be rated and ranked among others, based on your responses to the online questions/assessment. Your experience, education, training, prior performance, and awards, relevant to the position being filled, will be considered throughout the hiring process. IRS employees may obtain most recent awards listing at https://persinfo.web.irs.gov/.
Referral: If you are among the top qualified candidates, your application may be referred to a selecting official for consideration. You may be required to participate in a selection interview (telephonic and/or in person at the discretion of the Selecting Official in accordance with hiring polices). We will not reimburse costs related to the interview such as travel to and from the interview site.
If you are a displaced or surplus Federal employee eligible for Career Transition Assistance Plan (CTAP), you must receive a score of 80 or better to be rated as well qualified to receive special selection priority.
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
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 08/19/2025 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 08/19/2025.
To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12594220
Treasury believes in a working environment that supports inclusion; to review reasonable accommodation policies and procedures please visit https://www.opm.gov/policy-data-oversight/disability-employment/reasonable-accommodations/. 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.
As a current employee, you know the great benefits we offer. Should you have any questions about benefits, please contact the Employee Resource Center (ERC) at 1-866-743-5748 option #1 for ERC.
The Federal hiring process is set up to be fair and transparent. Please read the following guidance.
This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/job/817381100. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.
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WHY IS THE IRS A GREAT PLACE TO WORK? As an IRS employee, you will feel proud knowing you helped make America stronger while working at one of the world's biggest financial institutions. You will be part of an organization that collects over $2 trillion in revenue and processes over 200 million tax returns annually. We are proud of how we apply the tax law with integrity and fairness to all. The IRS hires talented and dedicated individuals from many backgrounds, including accounting, business, finance, law enforcement and information technology. You will be challenged & supported on a daily basis. Whether you are just starting out or looking for a new opportunity, consider an IRS career.
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