Revenue Officer

Clarification from the agency

Open to U.S. Citizens/Nationals

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.

• Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns. Taxpayers at this level are normally individuals, small proprietorships, partnerships, small corporations with few or no of employees. Counsels taxpayers on tax filing, deposit and payment obligations actions needed to bring taxpayers into full compliance. Provides guidance and service on a wide range of financial problems to assist the taxpayer toward a positive course of action to resolve tax issues. Works with the taxpayers to develop a plan of action to resolve all delinquencies. When appropriate, takes enforced collection actions.
• Provides customer service by respecting and explaining the taxpayer's rights, IRS policies and procedures. Provides
  instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Customer service is based upon
  learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and
  various Titles of the United States Code. Provides instructions, and analyzes issues presented by taxpayers, practitioners
  and IRS employees. Resolve account discrepancies and responds to taxpayer and practitioner requests.
• Meets taxpayers or their representatives at the business location or residence for non business taxpayers in order to view
  the assets or number of employees, or to observe indications of hardship or business failure. Conducts interviews with
  taxpayers (and/or their representatives) with the purpose of securing complete financial information and assessing the
  taxpayer's ability to pay outstanding tax obligations.
• Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer's financial condition and
  ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates
  assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in
  identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in
  compromise and suspending collection. Evaluates and compares taxpayers' financial information to internal and external
  sources to verify taxpayers' financial condition. The purpose of the analysis is to develop a clear plan of action to resolve
  the case. For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit
  and loss statements.
• Performs financial investigations in situations in which taxpayers are unwilling to be forthcoming concerning assets and
  sources of income. Searches public records, tax returns, and financial and credit information to ferret out assets.
  Summonses taxpayer records and other financial information from the taxpayer and financial institutions or other third
  parties. Confers with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of
  Justice) regarding case development, issue determination, case processing and coordination. Develops a feasible plan of
  action to resolve the case. Recognizes patterns of delay and other indicators that a taxpayer is not cooperating or
  attempting to defeat assessment or collection of delinquent tax.

Conditions of employment

• Probationary Period - All newly appointed employees to the competitive (or excepted) service are subject to a probationary (or trial) period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the probationary (or trial) period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the probationary (or trial) period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding.
• Government Credit Card - Obtain and use a Government-issued charge card for business-related travel.
• 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.

Key Eligibility Requirements:

• U.S Citizenship - Must be a U.S. Citizen or National and provide proof of U.S. Citizenship.
• Selective Service Registration - Males born after December 31, 1959 are required to be registered with the Selective Service System or prove they are exempt from having to do so.
• Personal Identity Verification (PIV) - Must provide 2 forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. These documents must be unexpired original or certified copies.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS OR ADDTIONAL INFORMATION SECTIONS

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-07:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-5 grade level in the Federal service. Specialized experience must demonstrate one or more of the following:

• Knowledge of business organization and commercial practices.
• Knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters.
• Practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments.
• Knowledge of delinquent loan collection processes and techniques.
• Working knowledge of accounting principles and practices.
• Knowledge of the Internal Revenue Code and related Federal tax regulations and procedures.

Examples of specialized experience may include: experience reviewing financial documents to determine a business' financial condition and its ability to pay debt.

Experience may have been gained in work such as:

• Evaluating income assets, equity and credit to collect delinquent payments.
• Investigating or tracing financial transactions such as a real estate broker or insurance broker.
• Establishing or operating a small business that included administering a budget, defining operating procedures and understanding tax consequences of business actions.
• Dealing with the effects of various legal instruments such as leases, wills, deeds, trusts, liens, levies, summons, suits, and seizure-enforcement language.

OR You may substitute education for specialized experience as follows: At least one (1) academic year of graduate education in a field of study that demonstrates the knowledge, skills, and abilities necessary to do the work of this position.

OR Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 2.95 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, or a GPA of 3.45 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 2 years of study, or 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. In order to be creditable under this provision, superior academic achievement must have been gained in a curriculum that is qualifying for the position to be filled.

In order to be creditable under this provision, superior academic achievement must have been gained in a curriculum that is qualifying for the position to be filled.

OR A combination of experience and education.


SPECIALIZED EXPERIENCE GS-09:
You must have 1 year of specialized experience a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service. Experience that demonstrated knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as:

• Collecting delinquent Federal taxes and securing delinquent returns.
• Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties.
• Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes.
• Furnishing taxpayer assistance and information to the general public or determining, redetermining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes.

Examples of specialized experience may include:

• Working with business organization and commercial practices.
• Applying practical knowledge of business law, including laws such as, governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments.
• Conducting financial analysis, including the ability to analyze the operations, financial condition, and profitability of taxpayers including the valuation of assets for case resolution. Uses arithmetic and mathematical reasoning to resolve collection determination issues.
• Applying electronic data exchange and the ability to conduct business online including use of the internet and intranet.

OR You may substitute education for specialized experience as follows: a Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree that demonstrates the knowledge, skills, and abilities necessary to do the work of this position.
OR LL.B or J.D., if related;
OR A combination of experience and education.

AND

You must also meet the following requirements:

MINIMUM AGE REQUIREMENT: Minimum age for federal employment is 18 years old, or at least 16 years old and have:

• Graduated from high school or been awarded a certificate equivalent to graduating from high school; or
• Completed a formal vocational training program; or
• Received a statement from school authorities agreeing with your preference for employment rather than continuing your education.

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

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

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):


The USA Hire Assessments includes a cut score based on the minimum level of required proficiency in these critical general competencies. You must meet or exceed the cut score to be considered. You will not be considered for the position if you score below the cut scoreor fail to complete the assesment.

Overstating your qualifications and/or experience in your application materials or application questionnaire may result in your removal from consideration. Cheating on an assessment may also result in your removal from consideration.

Rating: Category rating will be used to rank and select eligible candidates. If qualified, you will be assigned to one of three quality level categories, CAT A, CAT B or CAT C.

Referral: Eligible applicants rated in the highest category 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 category group order. We will not reimburse costs related to the interview such as travel to and from the interview site.

Veterans' preference is applied after applicants are assessed. Qualified preference eligibles who have a compensable service-connected disability of 10 percent or more (CPS, CP) are placed at the top of the highest category on the referral list (except for scientific or professional positions at the GS-9 level or higher). Remaining preference eligibles are placed above non-preference eligibles within their assigned category.

If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP)/Interagency Career Transition Assistance Plan (ICTAP), you must receive a rating of category CAT B to be rated as "well qualified" to receive special selection priority.

If you are selected, you will be subject to all requirements listed in the Requirements, Qualifications, and Additional Information sections of this announcement which includes, Prior Employment, Tax Checks, Fingerprint/Criminal History checks.

The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
Incomplete or insufficient information may result in not being considered for the position, or not receiving special consideration for which you may be eligible.
Please view Application Preparation or How to write a resume for federal job.

1. Resume
… Your resume should:

• Be limited to two (2) pages. Applicants with resumes exceeding two-pages will be removed from consideration. We recommend utilizing a standard 8.5x11-inch document size, a sans-serif font such as Arial or Calibri with a font size no smaller than 10-point for the main text, and page margins of 0.5 inches. Applicants that attempt to circumvent the 2-page limit page limit, for example by materially reducing readability, will be deemed ineligible. If you update your application, only the most recent resume received (uploaded under the "Resume" document type) will be considered to determine qualifications.
• Include your name and contact information.
• Include relevant work experience - Employer Name, Job Title, Employment dates (start to end date or present), number of hours worked per week, and a brief description of duties that clearly demonstrate your qualifications. To receive full credit for work experience, you must include specific MM/DD/YYYY start and end dates for every position.
• Include pay plan, series, and grade (e.g., GS-0301-09) for all federal service jobs.
• Not include photographs, classified or sensitive information, SSN, encrypted/digitally signed documents, or other inappropriate content. Resumes containing prohibited information will be deemed ineligible.
• Not include embedded links as they will not be opened or considered when determining qualifications.
• Not include personal information such as age, sex, religion, race, or disability.
• Not include specialized experience copied from the announcement or position description, as this is not a demonstration of your experience.

2. Education (if applicable) - Refer to Qualification and Education sections above for requirements

• For positions with an education requirement, or if you are qualifying for this position based on education or training, submit a copy of your transcript(s) or equivalent. An official transcript(s) will be required if you are selected.

3. Registration/License (if applicable) - Current, active registration/license

4. Veterans' Preference (if applicable)

• MUST submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing dates of service and type of discharge.
• If you are serving under active duty, provide certification from the Armed Forces that you will be discharged or released within 120 days from the date of certification. The certification must indicate your dates of service, rank and that you will be separated under honorable conditions.
• 10-point preference eligible - Submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the form if you are a 10-point preference eligible. For more information on claiming veterans' preference view here.

5. Career Transition Assistance Plan (CTAP) or Interagency Career Transition Assistance Plan (ICTAP) (if applicable) Selection priority program for displaced or surplus federal employees:

• Review and submit the required documentation as oulined under CTAP/ICTAP

6. Current and Former Federal Employees Documentation (if applicable)

• Submit a copy of your most recent SF-50 (Notification of Personnel Action) or equivalent personnel action form which shows your grade and competitive service status.

Next steps

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