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.
You must meet the following requirements by the closing date of this announcement:
SPECIALIZED EXPERIENCE GS-07 LEVEL:
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 (IRC) and related Federal tax regulations and procedures.
Specialized experience also includes experience reviewing financial documents to determine a business' financial condition and its ability to pay debt. Experience that demonstrates knowledge of the Internal Revenue Code, IRM policies and procedures to analyze the operations, financial condition, and profitability of taxpayers to determine case resolution. 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; Counseling taxpayers on tax filing and paying obligations; Dealing with the effects of various legal instruments such as leases, wills, deeds, and trusts.
OR
You may substitute education for specialized experience as follows: One (1) academic year of graduate education in a field of study such as: business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, public administration or another related field;
OR
Superior Academic Achievement may be met by having a Bachelor's degree, with one of the following: A GPA of 3.0 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 3.5 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 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;
OR
A combination of experience and education.
SPECIALIZED EXPERIENCE GS-09 LEVEL:
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 must demonstrate 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, re-determining, 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;
Specialized experience also includes experience with business organization and commercial practices; experience that demonstrates 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. Experience with 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. Experience that demonstrates knowledge of 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:
Master's or equivalent degree or 2 full academic years of progressively higher level graduate education leading to such a degree in a related field of study such as business administration (finance, accounting, auditing, marketing and business law), law, economics, criminology, political science, government, public administration or another related field;
OR
LL.B or J.D., if related;
OR
A combination of experience and education.
SPECIALIZED EXPERIENCE GS-11 LEVEL:
You must have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-09 grade level in the Federal service. Experience must demonstrate 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, re-determining, 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.
Specialized experience also includes experience with a wide range business law and the interrelationship between Federal and state laws and its effect on moderate complex legal instruments; experience with financial/managerial accounting principles, terminology, practices and methods to analyze financial records; experience that demonstrates knowledge of 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.
See Education Section for continued information regarding Specialized Experience for GS-11.
For more information on qualifications please refer to
OPM's Qualifications Standards.