Click on "Learn more about this agency" button below to view
Eligibilities being considered and other IMPORTANT information.
WHERE CAN I FIND OUT MORE ABOUT OTHER IRS CAREERS? Visit us on
the web at www.jobs.irs.gov
Learn more about this agency
What Is The Large Business and International (LB&I)
DIVISION: The Large Business and International (LB&I) business
unit provides service and enforcement activities to support tax
compliance of businesses and related entities with assets of $10
million or more, as well as small U.S. businesses engaged in
international, U.S. citizens abroad, and foreign persons and
businesses with a U.S. tax requirement.
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
The following are the duties of this position at the full
working level. If you are selected at a lower grade level, you will
have the opportunity to learn to perform these duties and will
receive training to help you grow in this position.
- Serve as an expert on technical issues by collaborating on the
identification, risk assessment, development, and resolution of
issues and develop technical content, training materials, and other
resources to share knowledge, expand technical expertise, and
ensure consistency and accountability in positions.
- Provide advice and guidance to examiners and respond to
requests for information, including answering inquiries in a prompt
and responsive manner, following up with guidance provided, and
collaborating with others.
- Participate in project assignments, solving problems,
identifying actionable events, meeting milestones and deadlines and
time frames for completion.
- Monitors the applicable team members and reports on the status
and progress of work; reviews work in progress and completed work
to ensure that the guidance and instructions on work priorities,
methods, deadlines and quality have been met.
- Make recommendations for development of new tax laws affecting
technical issues and ensure emerging or strategic issues are
identified from all potential sources and effectively
0512 Internal Revenue Agent
- Agents, Internal Revenue Service
- Agents, Revenue
- Internal Revenue Service Agents
Conditions of Employment
- If you are in a telework eligible position, you may be directed
to temporarily telework on a full-time basis due to COVID 19.
Employees must be within a 150-mile radius of their official
assigned post-of-duty (POD) while in a telework status. Once normal
operations resume, employees may be directed back to the office to
perform the duties of their position. Telework eligibility does not
guarantee telework; employees must meet and sustain IRS telework
eligibility requirements and supervisor's approval to participate
in the IRS Telework Program. As a reminder If you are selected for
a position, you are responsible for reporting to your designated
POD (location) on the negotiated start date or as directed by
- Must be a U.S. Citizen or National.
- A 1-year probationary period is required.
- Have your salary sent to a financial institution of your choice
by Direct Deposit/Electronic Funds Transfer.
- Must successfully complete a background investigation,
including a FBI criminal history record check (fingerprint
- Complete a Declaration for Federal Employment to determine your
suitability for Federal employment, at the time requested by the
- If you are a male applicant born after December 31, 1959,
certify that you have registered with the Selective Service System
or are exempt from having to do so.
- Go through a Personal Identity Verification (PIV) process that
requires two forms of identification from the Form I-9. Federal law
requires verification of the identity and employment eligibility of
all new hires in the U.S. These documents must be unexpired
original or certified copies.
- Provide proof of U.S. Citizenship. (Birth certificate showing
birth in the U.S; Unexpired U.S. Passport; Certificate of
Citizenship or Naturalization; or Report of Birth Abroad of a U.S.
Citizen (Form FS-240))
- 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.
- File a Confidential Financial Disclosure Report within 30 days
of appointment and annually from then on.
- Obtain and use a Government-issued charge card for
- Undergo an income tax verification and review of prior
You must meet the following requirements by the closing date of
Basic Requirements For All Grades:
You must possess the following professional accounting
knowledges: Principles of Accounting, Intermediate Accounting, Cost
Accounting, Advanced Accounting, and Auditing. This knowledge is
typically acquired by completion of an accounting degree from a
four-year college or university. If not from an academic
environment, the knowledge can also be obtained from certain work
For more information on the required accounting knowledge please
refer to Internal Revenue Agent Basic Requirements.
AND MEET ONE (1) OF THE FOLLOWING:
A Bachelor's or higher degree in accounting from an accredited
college or university that included at least 1) 30 semester hours
(45 quarter hours) in accounting or 2) 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
A combination of appropriate experience and a four (4) year
course of study at an accredited college or university that
included at least 1) 30 semester hours (45 quarter hours) in
accounting or 2) 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
Certificate as a Certified Public Accountant (CPA) obtained
through written examination in a State, territory or the District
Currently or previously held an Internal Revenue Agent GS-0512
position for at least one year.
Specialized Experience GS-14: You must have 1 year of
specialized experience at a level of difficulty and responsibility
equivalent to the GS-13 grade level in the Federal service.
Specialized experience for this position includes:Experience in
applying professional accounting principles, theory, and practices;
Researching, interpreting and analyzing tax implications of
corporate financial transactions; Experience using analytical and
evaluative techniques, to gather, identify, evaluate, and develop
work methods to resolve multifaceted interrelated issues and
combined Federal tax effects; Experience dealing tactfully and
persuasively with taxpayers and stakeholders, to explain complex
interpretation of tax laws, regulations and resolve issues.
Experience as a technical expert with large, complex business
returns pertaining to the application of tax principles, policies,
legal decisions, and guidance with large, complex business returns
in international tax areas (for example, international business
provisions of the Tax Cuts & Jobs Act, Complex Corporate Foreign
Tax Credit Planning, Foreign Earnings & Profits, Expense Allocation
and Apportionment, Sourcing of Income, Subpart F, Outbound
transfers of Intangible Property, Transfer Pricing, complex
reorganizations and restructuring transactions, controlled foreign
corporations, disregarded entities and check-the-box elections,
Advance Pricing and Mutual Agreement (APMA), including Treaties,
Advance Pricing Agreement (APA), and Competent Authority
procedures) and experience evaluating and explaining complex
international tax concepts to others both verbally and in
Federal experience is not required. The experience may have been
gained in the public sector, private sector or 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/year, and indicate number of hours
worked per week, on your resume.
For more information on qualifications please refer to OPM's
For positions with an education requirement, or if you are
qualifying for this position by substituting education or training
for experience, submit a copy of your transcripts or equivalent. An
official transcript will be required if you are selected.
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
If you are qualifying based on foreign education, you must
submit proof of creditability of education as evaluated by a
credentialing agency. Refer to the OPM instructions.