Revenue Officer-Direct Hire, 12 Month Register
Internal Revenue Service
This job was posted by https://www.azjobconnection.gov : For more
information, please see: https://www.azjobconnection.gov/jobs/6741344
## Duties
WHAT IS THE SMALL BUSINESS SELF EMPLOYED (SBSE)DIVISION?
A description of the business units can be found
at:<https://www.jobs.irs.gov/about/who/business-divisions>
Vacancies will be filled in the following specialty areas:
Field Collection
The following are the duties of this position at the full working level.
– 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 normally include
individuals with relatively large gross income from diversified
sources, self employed professionals, medium sized partnerships,
corporations involved retail, manufacturing, construction,
wholesale, and other businesses as well as smaller businesses with
valuable or unusual assets.
– Provides customer service by respecting and explaining the
taxpayers 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.
– Performs credit and financial analysis of the taxpayer financial
records to determine the taxpayers 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 or suspending collection action.
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 locate distrainable 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.
– Plans and takes appropriate enforcement actions to secure an
assessment on past due returns, such as summonsing tax records,
referrals to examination or assessing taxes using IRC 6020(b), or
prompt, quick and jeopardy assessments. Takes appropriate enforced
collection action, such as levies, redemptions, seizures, nominee
liens, judicial actions, or fraud investigation. Conducts trust fund
recovery penalty investigations: evaluates willfulness,
responsibility and authority, and recommends penalty assessments.
Prepares affidavits, statements and testimony for court cases, such
as summons enforcement, or seizure action. Files and releases
Federal tax liens.
This position has career progression. If you are selected at a grade
level lower than the full working level, you may be non-competitively
promoted as your career progresses. For example, you may be hired as a
GS-07, but if the position has career progression to GS-11, then you may
move from a GS-07 to a GS-11 in as little as two years.