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Classification & Qualifications General Schedule Qualification Standards

Internal Revenue Officer Series, 1169

Individual Occupational Requirements

General Experience

(for GS-5 positions): Experience that provided a general knowledge and understanding of business and financial practices, and that demonstrated the ability to deal effectively with others. Experience may have been gained in work such as financial, accounting, purchasing, merchandising, investigative, civil or criminal law enforcement, data processing, or similar activities in commercial or government enterprises. It also may have been gained in work that provided a knowledge of credit operations and practices related to the collection of delinquent accounts.

Specialized Experience:

For GS-7: Experience that demonstrated one or more of the following:

  • Knowledge of business organization and commercial practices.

  • Knowledge of investigative techniques and methods, and the ability to apply such techniques to the analysis of business and financial matters.

  • Practical knowledge of business law, including laws governing fraudulent transfers, secured and unsecured debts, negotiable instruments, business corporations, and survivorship rights and titling instruments.

  • Knowledge of delinquent loan collection processes and techniques.

  • Working knowledge of accounting principles and practices.

  • Knowledge of the Internal Revenue Code and related Federal tax regulations and procedures.

For GS-9 and above: Experience that demonstrated knowledge of the Internal Revenue Code and related enforcement and collection regulations and procedures. Experience may have been gained in work such as:

  • Collecting delinquent Federal taxes and securing delinquent returns.

  • Conducting investigations of alleged criminal violations of Federal tax statutes and making recommendations for criminal prosecutions and civil penalties.

  • Performing internal audit, administrative, or management duties directly related to the collection of Federal taxes.

  • Furnishing taxpayer assistance and information to the general public or determining, redetermining, or advising of liability for Federal taxes where the applicant was required to apply a comprehensive knowledge of the Internal Revenue Code and related regulations and procedures pertaining to income, estate, gift, employment, or excise taxes.

CPA Certificate or Bar Membershiop

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

Personal Qualities

Appointment is contingent upon 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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