Internal Revenue Agent; Excise Tax Specialist

Job Title

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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 particularly complex tax law research to establish a technically sound basis for any tax deficiencies that may be determined. Research may concern issues for which no precedents exist and the outcome of the audit may establish a principle for future examinations involving the same or related issues.
• Explains and outlines any proposed tax deficiencies to the taxpayer (usually a corporate officer) and/or to his or her representative(s). Attempts, in so far as possible, to achieve agreement for proposed additional tax liabilities (which may be of considerable magnitude). Explains, especially where the case may not be agreed, the appeal procedures that are available to the taxpayer.
• Conducts compliance checks of certain businesses identified as financial institutions: (1) that are required to keep records in accordance with provisions of the Financial Recordkeeping and Reports of Currency and Foreign Transactions Reporting Act of 1970; and (2) for which the Internal Revenue Service has been assigned compliance enforcement responsibility. Checks are for the purpose of assuring that proper records have been kept and reports made.
  
  The incumbent advises the taxpayer in the event non-compliance is found and determines if there is willful intent indicating a violation of the regulations and possible assertion of civil or criminal penalties or referral to Criminal Investigation.
• Conducts field examinations or large and complex firms (often with nationwide operations) predominantly within the manufacturing, transportation, communications, sporting goods, aviation, firearms, insurance and petroleum industries, to determine compliance with Federal excise tax laws. The firms are frequently recognized leaders in their respective industries. Field examinations include detailed audits and extensive analysis of such books and records as ledgers, journals, cash books, vouchers, bank accounts, correspondence, minutes of meetings, trust instruments, exception certificates, certificates of incorporation, partnership agreements and catalogs of manufactured goods.
  
  Specific attention is directed to those accounts that have a bearing on excise tax liability. Reconstructs accounts, when necessary, if the taxpayer's records are inadequate or incomplete to determine taxable sales.
• Reviews and evaluates returns which have been assigned by the Manager. Conducts necessary preliminary research and obtains requisite background information. Determines whether the return should be accepted as filed or whether an audit is required.

STANDARD POSITION DESCRIPTIONS (SPD): PD90844 Visit the IRS SPD Library to access the position descriptions.