WHAT IS THE APPEALS DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
The IRS Independent Office of Appeals has career opportunities for you!
Vacancies will be filled in the following specialty areas:
Independent Office of Appeals, 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 and problem resolution 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. Determines portion of overassessment barred which statutory limitations are partially applicable. Completes related adjustment documents for cases where interest is restricted or prohibited and determines the disposition of overpayments.
Reviews case file upon receipt including tax returns, agreement forms/decision Tax Court Petitions, documents, workpapers, reports, and adjustment documents to assure that all prescribed documents are present, complete and consistent with case file information. Ensures that all necessary documents are properly signed and executed. Takes expeditious corrective action to process adjustments to the taxpayer's account including complex quick assessments, potential statute cases, non-master file cases, advance payments, credit transfers, manual refunds, termination and jeopardy assessments. Analysis often requires the examiner to verify complicated conditions such as those affecting taxpayer's account history and credit availability, AIMS status, and to retrace various tax computations (deficiencies and/or overassessments) and adjustments to previous tax, penalty, and interest.
Determines and initiates a variety of special processing adjustment documents such as for cases having non-masterfile or redefined periods, cases reporting joint return deficiencies for one spouse, cases involving separate returns changed to joint returns. Applies the law and regulations to verify, determine and control the statute of limitations on a wide variety of tax returns. Reviews and issues statutory notices of deficiency. Sequences the input of adjustment documents for entering interest credit transfers, taxes, penalties and other transactions to adjust the account properly. Schedules manual refunds and assessment dates consistent with??????? national, regional and local guidelines. Records actions taken in resolution of cases to ensure audit trail integrity.
Starting at $54,292 Per Year (GS 8)