Internal Revenue Agent; Senior Exempt Organizations Agent

Internal Revenue Agent (Senior Exempt Organizations Agent) Cincinnati, OH, United States

The following are the duties of this position at the full working level. If this vacancy includes more than one grade and you are selected at a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.

Conducts independent examinations of the largest and most complex exempt organizations including private foundations, cooperatives, and relevant business entities. May also make quasi‑legal determinations as needed concerning the entitlement of the largest and most complex exempt organization to initial or continued exempt status with respect to taxes.

Determines the most effective avenue for investigation and review of operations, which normally requires adapting audit and investigative procedures to unique and special situations. Cases involve issues which are without precedent or subject to conflicting precedents.

Prepares the audit plan and acts as team leader in examinations of exempt organizations requiring a team audit approach. Exercises alertness in detecting subtle indications of fraud during the course of examination.

Holds meetings with organization officials to discuss examination and significant issues, resolves problems and reaches agreement on deficiencies.

Reviews and analyzes pertinent information, discusses case issues with exempt organization representatives, researches laws and precedents and makes determinations concerning entitlement to exempt status. Issues determination letters.