The text below is extracted verbatim from
Section IV-B of the Operating Manual for Qualification Standards
for General Schedule Positions (p.179), 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."
General Experience (for GS-5 positions): Experience that provided
a general knowledge and understanding of business and financial practices,
and that demonstrated the ability to deal effectively with others.
Experience may have been gained in work such as financial, accounting, purchasing,
merchandising, investigative, civil or criminal law enforcement, data processing,
or similar activities in commercial or government enterprises. It also may have
been gained in work that provided a knowledge of credit operations and practices
related to the collection of delinquent accounts.
Specialized Experience:
For GS-7: Experience that demonstrated one or more of the following:
- Knowledge of business organization and commercial practices.
- Knowledge of investigative techniques and methods, and the ability to
apply such techniques to the analysis of business and financial matters.
- Practical knowledge of business law, including laws governing fraudulent
transfers, secured and unsecured debts, negotiable instruments, business
corporations, and survivorship rights and titling instruments.
- Knowledge of delinquent loan collection processes and techniques.
- Working knowledge of accounting principles and practices.
- Knowledge of the Internal Revenue Code and related Federal tax regulations
and procedures.
For GS-9 and above: Experience that demonstrated knowledge of the
Internal Revenue Code and related enforcement and collection regulations and
procedures. Experience may have been gained in work such as:
- Collecting delinquent Federal taxes and securing delinquent returns.
- Conducting investigations of alleged criminal violations of Federal tax
statutes and making recommendations for criminal prosecutions and civil
penalties.
- Performing internal audit, administrative, or management duties directly
related to the collection of Federal taxes.
- Furnishing taxpayer assistance and information to the general public or
determining, redetermining, or advising of liability for Federal taxes
where the applicant was required to apply a comprehensive knowledge of
the Internal Revenue Code and related regulations and procedures pertaining
to income, estate, gift, employment, or excise taxes.
CPA CERTIFICATE OR BAR MEMBERSHIP
A certificate as a Certified Public Accountant (CPA) obtained through written
examination or membership in the bar in 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 levels based on their education and/or
experience.
PERSONAL QUALITIES
Appointment is contingent upon a satisfactory report of background investigation,
including a tax audit, conducted when and as may be necessary under the security
requirements of the Internal Revenue Service.
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