Appeals Officer (Settlement Officer)

Overview

WHAT IS INDEPENDENT OFFICE OF APPEALS? 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): Appeals - Collection Appeals Remain in POD - The vacancy will be filled at the selectee's official permanent position of record, post-of-duty (POD). REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

Major 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 Appeals conferences for the settlement/resolution of tax cases which have the most complex technical collection issues that often require the application of new or modified strategies, methods, or standards. Settles a variety of technical problems involving controversial or sensitive legal issues which are within Appeals jurisdiction. Conducts Appeals conferences with dignity, impartiality and in an orderly manner. Consistently demonstrates high technical skill and full knowledge of case issues. Analyzes case files, supporting documents and other information related to the tax liability and collectability of those taxes. Reviews cases for any technical development of issues in dispute. Identifies defects or inadequacies in cases or on development of issues and conducts innovative analysis of disputed matters to resolve claims not previously resolvable within the Service or refer them to the appropriate Service component as necessary. Researches case issues to determine and apply the law to the facts presented. Where issues are unclear or where a clear precedent is lacking, determines the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices. Deals professionally and effectively with taxpayers, representatives and co-workers. STANDARD POSITION DESCRIPTIONS (SPD): PD97910 Visit the IRS SPD Library to access the position descriptions.

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. QUALIFICATION REQUIREMENTS: To qualify for this position, you must meet the qualification requirements outlined below. Specialized Experience GS-13: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-12 grade level in the Federal service. Specialized experience for this position must include the following: Applying tax laws and administrative procedures relating to liens and levies to ensure full taxpayer compliance and counsel taxpayers on alternatives. Utilizing various collection procedures such as Offer in Compromise and installment agreement to advise and discuss collection alternatives with taxpayers. Researching and applying the Internal Revenue Code, IRM, court decisions, and other tax publications related to assigned areas in order to research cases, apply relevant tax law to issues that are unclear or where a clear precedent is lacking, and determine the appropriate resolution based upon relevant factors including reasonableness, adjudication trends and settlement practices for collection issues. Applying standard accounting and financial analysis techniques to analyze financial information (e.g., analyzing taxpayer transcripts, tax returns, case files, financial books and records, collection information statements (such as Form 433-A and Form 433-B), and other information to determine collectability for case resolution). Applying Compliance/Collection investigative procedures, subject matters, organizational structure, and office policies and practices that pertain to the most complex Appeals collection issues. Utilizing available on-line systems, research materials and technology to research taxpayer information and resolve taxpayer inquiries. Leveraging communications and interpersonal relationships to work professionally with taxpayers and their representatives in resolving collection issues. Examples include: conducting conferences with taxpayers and their representatives for the settlement/resolution of tax cases which have the most complex technical collection issues. Planning and organizing inventory, workload or work products to complete assignments timely in the face of changing priorities. Applying skills in written and oral communications to drafting taxpayer correspondence, case activity records, and explanations of case resolutions. 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).

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.

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