This job was posted by https://illinoisjoblink.illinois.gov : For moreinformation, please see:https://illinoisjoblink.illinois.gov/jobs/11572641 Duties
WHAT ARE THE APPEALS (AP), LARGE BUSINESS AND INTERNATIONAL (LB&I),SMALL BUSINESS SELF-EMPLOYED (SB/SE) AND TAX EXEMPT AND GOVERNMENTENTITIES (TE/GE) DIVISIONS?
A description of the business units can be foundat:<https://www.jobs.irs.gov/about/who/business-divisions>
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 alower grade level, you will have the opportunity to learn to performthese duties and receive training to help you grow in this position.
Individually, or as a team member, plans and conducts examinations usingextensive and specialized knowledge of accounting techniques, practices,and investigative audit techniques to examine and resolve various taxissues of individuals and business organizations that may includeextensive subsidiaries with operations of national and/or internationalscope.
Evaluate the priority issues identified as part of the centralclassification process and provide feedback regarding issues throughoutthe examination process. Based on the feedback discussions, adjusts thescope of the examination by expanding or contracting the issues. Mayserve as a member of a classification team responsible for theidentification of priority issues for examination.
Works in partnership with the Senior Revenue Agent in developingsignificant tax compliance issues, by collaborating with appropriatepractice areas, examiners, Counsel, Appeals, and other specialists toleverage and expand complex issue expertise and ensure consistentapplication and interpretation of tax law.
Conducts independent examinations and related investigations of the mostcomplex income tax returns filed by individuals, small businesses,organizations, and other entities. May include those with diversifiedactivities, multiple partners, and operations of national scope.Assignments require an integrated analysis of intricate and complexaccounting systems, business activities, and financing.
Conducts examinations of complex individual and business taxpayersinvolved in activities or transactions designed or structured to hide orconceal income such as offshore activities, multiple related entities,and other means using a wide range of financial and other investigativeskills.
Conducts package audits to determine that other required returns such asinformation, excise, or specialty returns are filed and conductsconcurrent examinations of these and other returns when warranted.Recognizes the need for specialists and makes appropriate referrals.
Conducts independent examinations of the largest and most complex exemptorganizations including private foundations, cooperatives, and relevantbusiness entities. May also make quasi-legal determinations an as needbasis concerning the entitlement of the largest and most complex exemptorganization to initial or continued exempt status with respect totaxes.
Determines the most effective avenue for investigation and review ofoperations, which normally requires adapting audit and investigativeprocedures to unique and special situations. Cases involve issues whichare without precedent or subject to conflicting precedents.
Prepares the audit plan and acts as team leader in examinations ofexempt organizations requiring team audit approach. Exercises alertnessin detecting subtle indications of fraud during the course ofexamination.
Either as a team member or in support of a Team Case Leader works themost complex and complicated accounting, auditing, computational andprocedural issues within Appeals. Deals with corporate taxpayerrepresentatives to resolve issues such as complex depreciation,investment tax credit, restricted interest, net rate intere t, futureinterests, adjustments to capital structure, valuation and costanalysis, and change of the accounting methods.
Reviews and analyzes Revenue Agent, Appeals Officer, and CounselAttorney instructions, reports, case files and support statements, andinterprets tax law court decisions, and legal opinions to determine andprepare accurate computations for the most demanding and complex Appealscases. Cases may involve precedent setting determinations and invariablydemand considerable judgment and knowledge in order to interpret casedocuments and apply the tax law.
Prepares statutory Notices of Deficiency for the most complex un-agreedcases. This necessitates the detailed analysis of case materialsprepared by the Revenue Agents and Appeals Officers, the review andapplication of the Internal Revenue Code, regulations and court rulings,and the provision of all pertinent computations and written explanationsto state the tax adjustments and their basis. Notices as formal legalinstruments must accurately and comprehensively state each adjustment sothat the taxpayer may prepare allegations of error while permitting thegovernment all possible defenses.
A recruitment incentive may be authorized for eligible, highly qualifiedapplicants. If authorized,a service agreement will be provided to newemploye