This job was posted by https://illinoisjoblink.illinois.gov : For moreinformation, please see:https://illinoisjoblink.illinois.gov/jobs/11557307 Duties

　　WHAT IS THE SMALL BUSINESS SELF EMPLOYED (SBSE) 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:

　　Field Collection Operations

　　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.

　　Collects delinquent tax and secures delinquent returns from taxpayerswho have not resolved their obligations in response to priorcorrespondence or other contact. Conducts interviews with taxpayers(and/or their representatives) in different environments such as thebusiness location, residence or office as part of the investigativeprocess of collecting delinquent taxes and securing delinquent taxreturns. Taxpayers at this level normally include individuals withrelatively large gross income from diversified sources, self employedprofessionals, medium sized partnerships, corporations involved retail,manufacturing, construction, wholesale, and other businesses as well assmaller businesses with valuable or unusual assets.

　　Provides customer service by respecting and explaining the taxpayer\'srights, IRS policies and procedures. Provides instructions, and analyzesissues presented by taxpayers, practitioners and IRS employees. Customerservice is based upon learning, interpreting, and applying IRM policiesand procedures, regulations, court decisions, state and local laws, andvarious Titles of the United States Code. Provides instructions, andanalyzes issues presented by taxpayers, practitioners and IRS employees.Resolve account discrepancies and responds to taxpayer and practitionerrequests.

　　Performs credit and financial analysis of the taxpayer financial recordsto determine the taxpayer\'s financial condition and ability to payoutstanding tax obligations and prevent future delinquencies. Analyzesfinancial information and evaluates assets. Applies expense standardsand provides guidance on a wide range of financial alternatives toassist taxpayers in identifying options that could assist in resolvingdelinquent tax obligations including installment agreements, offers incompromise or suspending collection action. Evaluates and comparestaxpayers\' financial information to internal and external sources toverify taxpayers\' financial condition. The purpose of the analysis isto develop a clear plan of action to resolve the case. For businesstaxpayers, analyzes financial statements that include balance sheets,income statements and profit and loss statements.

　　Performs financial investigations in situations in which taxpayers areunwilling to be forthcoming concerning assets and sources of income.Searches public records, tax returns, and financial and creditinformation to locate distrainable assets. Summonses taxpayer recordsand other financial information from the taxpayer and financialinstitutions or other third parties. Confers with internal and externaladvisors, analysts, or attorneys (for example: Counsel or Department ofJustice) regarding case development, issue determination, caseprocessing and coordination. Develops a feasible plan of action toresolve the case. Recognizes patterns of delay and other indicators thata taxpayer is not cooperating or attempting to defeat assessment orcollection of delinquent tax.

　　Plans and takes appropriate enforcement actions to secure an assessmenton past due returns, such as summonsing tax records, referrals toexamination or assessing taxes using IRC 6020(b), or prompt, quick andjeopardy assessments. Takes appr priate enforced collection action, suchas levies, redemptions, seizures, nominee liens, judicial actions, orfraud investigation. Conducts trust fund recovery penaltyinvestigations: evaluates willfulness, responsibility and authority, andrecommends penalty assessments. Prepares affidavits, statements andtestimony for court cases, such as summons enforcement, or seizureaction. Files and releases Federal tax liens.