Tax Examining Technician

WHAT IS (SBSE) - SMALL BUSINESS SELF EMPLOYED? 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): Small Business Self Employed (SBSE) - Campus Exam AUR. The range reflects the minimum locality to maximum locality for locations listed in the announcement. Salary will be based on selected duty location.

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. Performs advanced analysis of complex taxpayer accounts, returns, transcripts, and case files involving multiple tax periods, interrelated issues, prior account activity, and/or conflicting information. Applies a wide range of established tax laws, regulations, and procedures, including the Internal Revenue Code (IRC}, Internal Revenue Manual (IRM}, and related guidance, to varied and non-routine situations. Independently determines appropriate resolution strategies by interpreting and applying established guidelines in situations where direct applicability may not be clear, determining appropriate actions in situations where established guidance does not fully address the issue. Evaluates taxpayer responses, identifies discrepancies, and determines final case disposition, including revision, closure, or referral. Identifies potential fraud, abuse, or noncompliance indicators and initiates appropriate referrals in accordance with established procedures. Performs a full range of account adjustments, such as complex computations of tax, penalties, and interest (including restricted interest} and determines the appropriate disposition of overpayments and balances due. Provides technical assistance to taxpayers and authorized representatives on complex or sensitive account issues through telephone, written, and digital communication. Explains tax laws, notices, account adjustments, and enforcement actions, addressing disagreements to resolve issues and promote voluntary compliance. Secures additional information, including from third parties when appropriate, and coordinates with internal IRS functions, including the Taxpayer Advocate Service (TAS}, to resolve complex matters. Utilizes IRS systems (e.g., Integrated Data Retrieval System (IDRS), Audit Information Management System (AIMS), Enterprise Case Management (ECM}} to research accounts, input transactions, monitor case status, and validate results. Manages a complex inventory, prioritizing work to meet production and quality standards, and maintains thorough case histories documenting actions and decisions. Provides guidance to lower-graded employees, ensures compliance with disclosure laws and Privacy Act requirements and performs other duties as assigned. STANDARD POSITION DESCRIPTIONS (SPD): PD26159, PD26160, and PD26161 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. May be required to travel 1-5 days per month. Full Time: Tour of Duty: Day Shift and Swing Shift. If selected, your actual tour of duty will be defined at job offer. Tour of Duty: Monday - Friday, Day Shift hours start time between 6:00am and end time by 6:00pm. Tour of Duty: Monday - Friday, Swing Shift hours start time between 2:00 pm and end time by 1:30 a.m. ADDITIONAL REQUIREMENTS SHOWN IN QUALIFICATIONS SECTION