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Classification & Qualifications General Schedule Qualification Standards

Internal Revenue Agent Series, 0512

Individual Occupational Requirements

Basic Requirements

  1. Degree: accounting, that included at least 30 semester hours in accounting or24 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

  2. Combination of education and experience: equivalent to 4 years that included courses equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or 24 semester hours in accounting and 6 semester hours in related subjects as described in A above, in combination with appropriate experience or additional education.

Certificate

A certificate as a Certified Public Accountant (CPA) obtained through written examination in a State, territory, or the District of Columbia meets the requirements for GS-5. Applicants with CPA certificates may also qualify for higher grade levels based on their education and/or experience.

Graduate Education

May have been in accounting, or with completion of the basic requirements described above, may have been in a related field such as business, finance, law, economics, management, statistical/quantitative methods, or computer science. The key consideration in determining if such graduate education should be credited is whether or not it provided the knowledge, skills, and abilities identified as necessary to perform the work at the grade level of the position being filled.

Specialized Experience

Qualifying specialized experience for positions at grades GS-7/11 may have been in accounting, auditing, tax, financial, legal, or other work that required:

For GS-7 and GS-9: 1) Knowledge of and skill in applying the principles, concepts, and methodology of professional accounting and related fields, and 2) skill in communicating and dealing effectively with others.

For GS-11: 1) Knowledge of and skill in applying professional accounting principles, concepts, and methodology to the examination of accounting books, records, and systems; 2) skill in interpreting and applying tax law for individuals and business and/or exempt organizations; 3) knowledge of business and trade practices to analyze business operations and financial conditions; and 4) skill in interacting effectively in a wide range of situations with a broad range of individuals.

For positions at GS-12 and above: 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.

Some positions may require additional specialized knowledge and skills, such as those dealing with employee benefit plans, exempt organizations, excise tax, computer auditing, and international or specialized industry/market segment programs.

Additional Requirements

Employment is conditional on a satisfactory report of background investigation, including a tax audit, conducted when and as may be necessary under the security requirements of the Internal Revenue Service.

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