Lead Tax Examining Technician (12 Month Roster)
Internal Revenue Service See More Job Openings by This EmployerClick 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
Duties WHAT IS THE APPEALS (AP)DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
Vacancies will be filled in the following specialty areas:
- Independent Office of Appeals, Case Support, APS Collection, APS Exam, and APS Special Program teams
The following are the duties of this position at the full working level.
- Analyzes, resolves, and processes all types of difficult and complex issues/problems for appeals and counsel cases including complex restricted interest cases on which assessment or allowance is restricted or prohibited by Internal Revenue Code and Regulations. Determines if the case requires restricted interest computations, net rate, expedite handling or other specialized procedures.
- Analyzes data consistent with the applicable tax laws and regulations to resolve and process all types of difficult and complex issues/problems including the most complex restricted interest and problem resolution for Appeals and Counsel cases. Determines restricted interest rates, limitations, periods covered, allowances, overassessments, and potential overassessments. Calculates restricted interest for cases where taxes, penalties, and interest are due which result from application of one or more sections of law. Cases involve complex computations such as tax, penalty and interest, multi-year restricted interest, offsets from joint accounts to individual prior liabilities, net rate and adjustments to previous assessments.
- Applies the relevant sections of the Internal Revenue Code and Regulations to determine adjustments and assess the impact and conditions such as net operating loss, carrybacks/carryovers, unused or related investment tax credits, net rate and accumulated earnings tax. Determines and computes the proper assessable and allowable interest considering the affected tax periods and varying interest rates. Computes allowable interest and the abatements of interest and penalties due to overpayments and/or overassessments. Completes related adjustment documents for cases where interest is restricted or prohibited and determines the disposition of overpayments.
- $59,966 - $97,034/year
STANDARD POSITION DESCRIPTIONS (SPD):
PD22142
Visit the IRS SPD Library to access the position descriptions.
- Obtain and use a Government-issued charge card for business-related travel.
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-time work 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.
You must meet the following requirements by the closing date of this announcement:
SPECIALIZED EXPERIENCE GS-09: You must have one year of specialized experience at a level of difficulty and responsibility equivalent to the GS-08 grade level in the Federal service. Specialized experience for this position includes: Experience working/adjusting individual and/or business accounts, applying tax law, regulations, practices, tax forms, notices, bills, and other documents relative to this position. Identifying organizational functions, terminology, quality assurance techniques and reporting requirements to coordinate workflow and resolve related problems; Experience reviewing and applying administrative policies, procedures and functions to provide support for processing the work; Experience identifying the nature and scope of complex problems or issues (e.g., identity theft, manual refunds, carrybacks/forwards) make appropriate adjustments to accounts, and advise the taxpayer of options for resolutions; Experience with on-line systems, research materials, technology and tools to resolve taxpayer's inquiries/issues.
AND
MEET TIME IN GRADE (TIG) REQUIREMENT: You must meet applicable TIG requirements to be considered eligible. To meet TIG for positions above the GS-05 grade level, you must have served at least one year (52 weeks) at the next lower grade (or equivalent) in the normal line of progression for the position you are applying to. Advancement to positions up to GS-05 is permitted if the position to be filled is no more than two grades above the lowest grade held within the preceding 52 weeks.
AND
TIME AFTER COMPETITIVE APPOINTMENT: By the closing date (or if this is an open continuous announcement, by the cut-off date) specified in this job announcement, current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment. For this requirement, a competitive appointment is one where you applied to and were appointed from an announcement open to "All US Citizens".
For more information on qualifications please refer to OPM's Qualifications Standards.
- We may select from this announcement or any other source to fill one or more vacancies. Additional jobs may be filled.
- The salary range indicated in this announcement reflects the minimum locality pay up to maximum locality pay for all duty locations listed. The range will be adjusted for selected duty location. General Schedule locality pay tables may be found under Salaries & Wages.
- This is a BARGAINING unit position.
- Tour of Duty: Monday - Friday; 8:00am - 4:30pm; Dayshift
- Alternative work schedule, staggered work hours or telework may be available.
- In the event that a building is closed due to rent management, new hires may be placed in a local commuting location.
- Telework Eligible Positions: Telework eligible positions do not guarantee telework. Employees must meet and sustain IRS telework eligibility requirements (e.g., reporting at least twice a pay period to your assigned Post of Duty (POD)) and supervisor's approval to participate in the IRS Telework Program. Employees must also be within a 200-mile radius of their official assigned post-of-duty (POD) while in a telework status. 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 management.
- Relocation expenses - No.
- The employment of any candidate selected for this position, 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.
If the position(s) are no longer needed prior to the closing date, this announcement may be closed early.
This is an open continuous announcement which will be used to fill vacancies in the locations listed as they become available for the next 12 months contingent upon funding and space requirements. Applicants must apply and/or update their applications by 11:59 pm ET at the close of the following cutoff dates to be considered: Cutoff date(s): 11/19/2024, 2/19/2025, 5/19/2025, 8/19/2025. This announcement may be amended to include additional cut-off dates within the 12month period if needed, not later than 10 days prior to the additional cut-off date(s). Eligible applicants who apply by the initial cut-off date, will be referred in score order. If additional vacancies exist, remaining applicants will be considered in score order as needed. Selections from this announcement may be made no later than (NLT) 11/19/2025.
For more information regarding Union Representation click here
National Treasury Employees Union - NTEU Required Documents
The following documents are required and must be provided with your application. All application materials, including transcripts, must be in English.
- Resume - Your resume MUST contain dates of employment (i.e., month/year to month/year or present). To ensure you receive full credit for relevant experience, include the hours worked per week. We recommend that your resume not exceed 5 pages. If including Federal service experience, you MUST provide the pay plan, series, and grade, i.e., GS-0301-09. If the pay plan, series, and grade are not provided, it may result in an ineligible determination.
Your resume must NOT include photographs, classified or government sensitive information, social security number (SSN), encrypted/digitally signed documents, or links to social media such as LinkedIn, or other inappropriate material or content. If your resume contains prohibited information as listed above, your application will be determined ineligible, and you will not receive consideration for this position. (Cover letters are optional.) Please view Resume Tips. It is also recommended that your resume not include personal information such as age, gender, religion, race, disability, etc. - Online Application - Questionnaire responses
- Education - See Education Section above
- Performance Appraisal/Awards (if applicable) - You are strongly encouraged to submit a copy of your most recent, signed, completed annual performance appraisal which includes the final rating and copies of any incentive/performance awards you received. If a revalidated appraisal is used for merit promotion, the supervisor must prepare a narrative for each critical job element that does not have a narrative describing the performance in the appraisal period covered by the rating. Note: If you are a manager or management official, your most recent annual performance appraisal must be used for the overall rating identified.
- Registration/License (if applicable) - active, current registration/license
- IRS Reassignment Preference Program (RPP)(if applicable) - You MUST meet the requirements in your RPP notice. Submit a copy of your RPP Notice along with a copy of your most recent annual performance appraisal. Your performance appraisal must have a fully successful or higher overall rating.
- Career Transition Assistance Plan (CTAP)(if applicable) - You MUST submit the required documentation as outlined at: Career Transition Assistance Plan (CTAP). If you are an IRS CTAP eligible, you can apply for jobs within and outside the commuting area. If you are a Treasury CTAP eligible can apply for jobs within the commuting area.
- DO NOT copy the specialized experience statement or position description into your resume for experience as this is not a demonstration of your experience and could result in an ineligible determination.
- If you do not provide all required information, as specified in this announcement, your application will be determined incomplete, and you will not be considered for this position (or may not receive the special consideration for which you may be eligible).
The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 08/19/2025 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). If applying online poses a hardship, please contact us by noon ET on 08/19/2025.
To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12597112
- To begin the application process, click the "Apply Online" button.
- You will be re-directed to USASTAFFING to complete your application process; answer the online questions and submit all required documents. (To submit supporting documents, import documents from USAJOBS to the appropriate document types. If the document you need was not imported from USAJOBS, you may upload it directly into this application. To protect your privacy, we suggest you first remove your SSN).
- To complete, you must click the "Submit Application" button prior to 11:59 PM (ET) on 08/19/2025.
To verify the status of your application both during and after the announcement open period, log into your USAJOBS account: Welcome | Login.gov. All of your applications will appear on the Welcome page. The application record in your USAJOBS account provides an Additional Application Information page that provides information regarding the documentation you submitted and any correspondence we have sent related to this application. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.
Are you unsure how to write your federal resume? We are here to help. The Treasury Recruitment Service regularly offers Writing Your Federal Resume training sessions, and other career-related information sessions, to assist you in your career search journey. To register for a session, click here to go to our Career Information Sessions webpage. Benefits