Internal Revenue Agent (Employee Plans Agent)

WHAT IS TAX EXEMPT/GOVERNMENT ENTITIES? 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): Tax Exempt/Government Entities (TEGE), Employee Plans, Examinations This job (or announcement) is open to current permanent IRS competitive service employees in Tax Exempt/Government Entities business units. REVIEW THE ADDITIONAL INFORMATION BELOW FOR FURTHER DETAILS

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. Analyzes determination letter applications with accompanying information and applies technical tests to verify that a pension, profit sharing, and stock bonus plans' governing document satisfies Internal Revenue Code and other regulatory provisions. Performs on-site audits of returns filed in connection with the above plans. Reviews operating mechanics, observes practices and procedures such as payroll and internal control systems, operational compliance with the governing plan document and IRC, regulatory and other IRS guidance, etc. Considers probable effects of contributions and benefits and ensures that participating employees are receiving their proper benefit without discriminating in favor of highly compensated employees and that the sponsor's contributions are in compliance with the plan document, the Internal Revenue Code and applicable regulations. Discrimination analysis includes coverage and elective deferral testing and correction methods required if the plan is non-compliant with its document or statutory and regulatory provisions. Provides accurate technical expertise pertinent to employee plans, guidelines/codes, benefits, etc. to internal and external customers with professional and helpful service. Such includes guidance on how to follow the plan document's terms and statutes governing compliance with the tax law related to the plan's form and operational compliance. (i.e., tax law, government position, what barriers have occurred in the plan, etc.). STANDARD POSITION DESCRIPTIONS (SPD): PD23457 and PD23456 Visit the IRS SPD Library to access the position descriptions.

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. Traveling outside the United States may also be required. For overseas travel, will be required to obtain an official United States Passport. 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