Individual Occupational Requirements for
GS-526:
Tax Specialist Series
The text below is extracted verbatim from
Section IV-B of the Operating Manual for Qualification Standards
for General Schedule Positions (p.IV-B-84), but contains minor edits
to conform to web-page requirements.
Use these individual occupational requirements in conjunction with
the "Group Coverage Qualification Standard for
Administrative and Management Positions."
EDUCATION
Major study--any field
Major study--accounting, auditing, taxation, business
administration, law, or other related fields.
OR
EXPERIENCE
Experience that provided a general
knowledge of business practices. Such experience may have been gained in government, business or
industry, investigative work, banking, law, accounting, or other work appropriate to the position to
be filled.
Experience that
demonstrated a substantive knowledge of business practices, basic accounting principles, and Federal
tax laws and regulations; and that required the ability to audit tax records, analyze systems and
bookkeeping, use factfinding techniques, and develop interpersonal skills. For GS-9 level positions,
qualifying specialized experience may have been gained in work such as:
- Office auditing of various types of tax returns to determine tax liability of individual tax
payers, businesses, or corporations.
- Applying pertinent parts of the Internal Revenue Code and related regulations and procedures
to: (1) conduct comprehensive analytical examinations, (2) use creative in-office
factfinding techniques, and (3) develop effective public contact skills.
- Determination and redetermination, or audit, on liability for Federal taxes.
- Program evaluation, internal audit or administrative management of the assessment and
collection of Federal taxes (other than alcohol and tobacco).
- Investigating alleged criminal violations of Federal tax statutes and making recommendations
for criminal prosecution and assertion of civil penalties.
- Collecting delinquent Federal taxes (other than alcohol and tobacco), including canvassing
for unreported taxes due, and securing delinquent returns.
OR
CPA CERTIFICATE OR BAR MEMBERSHIP
A certificate as a Certified Public Accountant (CPA) obtained through written examination or
membership in the bar of a State, territory, or the District of Columbia meets the requirements for
GS-5. Applicants with CPA certificates or bar membership may also qualify for higher grade levels
based on their education and/or experience.
INTERVIEW
Applicants for positions in this series may be required to demonstrate in an interview that they
possess the personal characteristics necessary for the successful performance of Tax
Technician work.
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