Individual Occupational Requirements for
GS-512: Internal Revenue Agent 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-83), but contains minor edits
to conform to web-page requirements.
Use these individual occupational requirements in conjunction with
the "Group Coverage Qualification Standard for
Professional and Scientific Positions."
- Degree: accounting, that included at least 30 semester hours in accounting or 24
semester hours in accounting and an additional 6 semester hours in related subjects such as
business law, economics, statistical/quantitative methods, computerized accounting or
financial systems, financial management, or finance.
OR
- Combination of education and experience equivalent to 4 years--that included courses
equivalent to a major in accounting, i.e., at least 30 semester hours in accounting or
24 semester hours in accounting and 6 semester hours in related subjects as described in A
above, in combination with appropriate experience or additional education.
CERTIFICATE
A certificate as a Certified Public Accountant (CPA) obtained through written examination in a
State, territory, or the District of Columbia meets the requirements for GS-5. Applicants with CPA
certificates may also qualify for higher grade levels based on their education and/or experience.
May have been in accounting, or with completion
of the basic requirements described above, may have been in a related field such as business,
finance, law, economics, management, statistical/quantitative methods, or computer science. The key
consideration in determining if such graduate education should be credited is whether or not it
provided the knowledge, skills, and abilities identified as necessary to perform the work at the
grade level of the position being filled.
Qualifying specialized experience for positions at grades GS-7/11 may have been in accounting,
auditing, tax, financial, legal, or other work that required:
1) Knowledge of and skill in applying the principles,
concepts, and methodology of professional accounting and related fields, and 2) skill in
communicating and dealing effectively with others.
1) Knowledge of and skill in applying professional accounting
principles, concepts, and methodology to the examination of accounting books, records, and systems;
2) skill in interpreting and applying tax law for individuals and business and/or exempt
organizations; 3) knowledge of business and trade practices to analyze business operations and
financial conditions; and 4) skill in interacting effectively in a wide range of situations with a
broad range of individuals.
Qualifying experience must have been in
progressively responsible and diversified professional accounting or auditing work that required
1) knowledge of and skill in applying professional accounting principles, theory, and practices
to analyze and interpret accounting books, records, or systems specifically to determine their effect
on Federal tax liabilities and their adequacy for recording transactions affecting tax liabilities;
2) skill in interpreting and applying Federal tax law for individuals, business, and/or exempt
organizations, partnerships, and corporations; 3) knowledge of business and trade practices to
develop tax issues based on analysis and evaluation of overall business operations and financial
condition; 4) knowledge of corporate financial transactions and financial management principles
and practices; and 5) skill in interacting effectively with a broad range of individuals and in
negotiating with specialists in accounting, legal, tax, and other similar business-related
professions.
Some positions may require additional specialized knowledge and skills, such as those dealing
with employee benefit plans, exempt organizations, excise tax, computer auditing, and international
or specialized industry/market segment programs.
ADDITIONAL REQUIREMENTS
Employment is conditional on 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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