Internal Revenue Agent (Special Enforcement Program) Department of the Treasury Internal Revenue Service SBSE Summary

WHAT IS TAXPAYER SERVICES

? 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, Examination Deputy Operations, Field Exam (SEP)

REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

This job is open to Internal to an agency Current federal employees of the hiring agency that posted the job announcement. Career transition (CTAP, ICTAP, RPL) Federal employees whose job, agency or department was eliminated and are eligible for priority over other applicants. Clarification from the agency Open to IRS Career/Career-Conditional, Treasury/IRS

CTAP, & IRS RPP

employees 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. Conducts package audits to determine that other required returns such as information, excise, or specialty returns are filed and conduct concurrent examinations of these and other returns when warranted. Recognizes the need for specialists and makes appropriate referrals. Evaluates the content of new and modified legislation and assess the impact on the program. Establishes a network of contacts among federal, state and local law enforcement agencies and interacts with officials on a regular and frequent basis. Identifies issues to be pursued based on large, unusual or questionable items which produce significant tax or compliance effect, recognizes the impact and utilizes the appropriate tax law and facts needed to resolve them. Identifies, develops and investigates those issues which have significant fraud potential and develops appropriate referrals.

STANDARD POSITION DESCRIPTIONS

(SPD): PD94595 Visit the IRS SPD Library to access the position descriptions. Requirements Conditions of employment 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 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.

ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION

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.

BASIC REQUIREMENTS

All GRADES (ALSO

MEETS GRADE 5 QUALIFICATIONS

): A Certificate as a Certified Public Accountant (CPA) or a bachelor's or higher degree in accounting that included at least 30 semester hours in accounting or 24 semester hours in accounting and an additional 6 semester hours in related subjects such as business law, economics, statistical/quantitative methods, computerized accounting or financial systems, financial management, or finance. OR A bachelor's or higher degree in a field other than accounting or a combination of education and experience equivalent to 4 years that included at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described above.

AND SPECIALIZED EXPERIENCE

You must meet the basic requirements and have 1 year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Qualifying experience must have been in progressively responsible and diversified professional accounting or auditing work that required 1) knowledge of and skill in applying professional accounting principles, theory, and practices to analyze and interpret accounting books, records, or systems specifically to determine their effect on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities; 2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt organizations, partnerships, and corporations; 3) knowledge of business and trade practices to develop tax issues based on analysis and evaluation of overall business operations and financial condition; 4) knowledge of corporate financial transactions and financial management principles and practices; and 5) skill in interacting effectively with a broad range of individuals and in negotiating with specialists in accounting, legal, tax, and other similar business-related professions. Your specialized experience for this position includes: Experience with developing tax issues in emerging industries (i.e., Marijuana, Crypto Currency, etc.) based on analysis and evaluation; Experience in uncovering fraudulent activities. Experience identifying fraud issues and indicators of fraud and working and make referrals (i.e., Fraud Technical Advisor and Criminal Investigators). Experience using indirect methods of reconstructing income; Experience securing evidence from third party sources (e.g., interviewing and securing information from third parties and issuing summonses). Experience participating in joint investigations and Grand Jury investigations resulting in criminal prosecutions and civil closings. Experience networking to develop leads (e.g., local, state and federal agencies). Experience assisting coworkers with in-depth fraud examinations (e.g., indirect methods, sources of information, summons). Examination of specialized features or varies features (e.g., offshore private banking procedures, Whistleblower Procedures, and testifying in Federal Courts). AND You must also meet the following requirement(s):

TIME AFTER COMPETITIVE APPOINTMENT

(TACA): 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"

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-05, 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) . Additional information Consider each location carefully when applying. If you are selected for a location, that location will become your official post of duty. In the event that a building is closed due to rent management, new hires may be placed in a local commuting location. Additional jobs may be filled from this announcement or any other source to fill these vacancies. Alternative work schedule, staggered work hours may be available.

Salary:

General Schedule (GS) Locality Pay tables may be found under Salaries & Wages . Formal Development Plan - If this position is covered by a formal development plan, pay retention will be offered where applicable based on law and regulation. Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution. A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new window Learn more about federal benefits . 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. Review our benefits Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered. 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): Interpersonal Skills Project Management Research Tax Law Technical Competence 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.

Referral:

Eligible applicants rated in the highest quality 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 quality group order. We will not reimburse costs related to the interview such as travel to and from the interview site. Performance Appraisal and Awards - Will not be used in determining your overall rating. Any performance appraisal/evaluation and award documentation you provide will be forwarded to the selecting official. The selecting official will review this documentation and give it due weight consideration during the overall selection process. IRS employees may obtain their most recent awards listing at https://persinfo.web.irs.gov/ . If you are a displaced or surplus Federal employee (eligible for the Career Transition Assistance Plan (CTAP) , you must receive a score of Highly Qualified orbetter to be rated as "well qualified" to receive special selection priority. Required Documents 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. Performance Appraisal/Awards (strongly encouraged) Submit the most recent completed annual performance appraisal. Submit copies of any incentive/performance awards received that may have an impact on the qualifications for the position to be filled. 5. Career Transition Assistance Plan (CTAP) (if applicable) Selection priority program for displaced or surplus federal employees: Review and submit the required documentation as outlined under

CTAP 6. IRS

Reassignment Preference Program (RPP) ( if applicable ) Submit your RPP Notice and most recent performance appraisal. Appraisal must reflect Fully successful or higher overall rating. 7. Current Employees Documentation (recommended if applicable) If applying for a higher grade and you met time-in-grade (TIG) at another agency, it is recommended that you provide an SF-50(s) (Notification of Personnel Action) (or equivalent) which demonstrates you meet the 52-week TIG requirement (e.g., Promotion with an effective date more than one (1) year old, Within-Grade-Increase at the highest grade held). Failure to provide an SF-50(s) that shows your eligibility may result in an ineligible determination. How to Apply Please read the entire announcement and all the instructions before you begin an application. To apply for and be considered for this position, you must complete all required questionnaires, assessments and submit all required documentation as specified in the How to Apply and Required Documents section. The complete application package must be submitted by 11:59 PM (ET) on the closing date of the announcement to receive consideration. 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 10/01/2026. To begin the application process, click the "Apply Online" button. You will be re-directed to

USA STAFFING

to continue your application process; answer the online questions. To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/13060127 . Upload all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need is not imported from USAJOBS, you may upload it directly into this application.) Click the Submit Application button. Reasonable Accommodations (RA): 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. To review reasonable accommodation policies and procedures please visit https://www.opm.gov/policy-data-oversight/disability-employment/reasonable-accommodations/ . To update your application, including supporting documentation: Visit USAJOBS - How to Update Application during the announcement open period, make updates or add supporting documentation, then continue through the entire application process and click Submit Application to send updates to the hiring agency. This option will no longer be available once the announcement has closed. To view the job status or your application status: Visit USAJOBS - How to View Application/Job Status. Your application status page is where you can view your application status, USA Hire assessment completion status, and review your notifications sent by the hiring agency regarding your application. Agency contact information (ERC) Employee Resource Center Phone 866-743-5748 Website https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/ERC-Help-Desk.aspx Address

SBSE EXAM

- Examination Deputy Operations 1111 Constitution Ave NW Washington, DC 20224 US Next steps 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. " 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. The Fair Chance to Compete for Jobs Act prohibits the Department of Treasury and its bureaus from requesting an applicant's criminal history record before that individual receives a conditional offer of employment. To learn more, please visit our page at: Treasury.gov/fairchanceact. Additional locations CT0061 New Haven, CT FL3132 Orlando, FL GA0087 Atlanta, GA MA0131 Boston, MA NC2598 Charlotte, NC NC2668 Greensboro, NC NC1151 Raleigh, NC NH6185 Portsmouth, NH NJ4571 Paramus, NJ NJ4721 Springfield, NJ NV0012 Reno, NV NY7340 Buffalo, NY NY0350 New York, NY NY7030 Poughkeepsie, NY OH0208 Columbus, OH OH0195 Dayton, OH OH2320 Independence, OH OH2146 Toledo, OH SC0058 Florence, SC TX2835 Austin, TX TX0272 El Paso, TX TX2754 Harlingen, TX TX2298 Houston, TX TX2148 Midland, TX WA0101 Seattle, WA Internal Revenue Service

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. The U.S. Department of the Treasury has a distinguished history dating back to the founding of our nation. As the steward of U.S. economic and financial systems, Treasury is a major and influential leader in today's global economy. We have employees across the country and around the world. Come Join the Department of the Treasury and Invest in Tomorrow.

WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS?

Visit us on the web at www.jobs.irs.gov Agency contact information (ERC) Employee Resource Center Phone 866-743-5748 Website https://irsgov.sharepoint.com/sites/EmployeeResources/SitePages/ERC-Help-Desk.aspx Address

SBSE EXAM

- Examination Deputy Operations 1111 Constitution Ave NW Washington, DC 20224 US