at Internal Revenue Service in Newark, Delaware, United States
Job Description
DutiesWHAT 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-divisionsVacancies will be filled in the following specialty areas:Field Collection OperationsThe 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 a lower grade level, you will have the opportunity to learn to perform these duties and receive training to help you grow in this position.Collects delinquent tax and secures delinquent returns from taxpayers who have not resolved their obligations in response to prior correspondence or other contact. Conducts interviews with taxpayers (and/or their representatives) in different environments such as the business location, residence or office as part of the investigative process of collecting delinquent taxes and securing delinquent tax returns. Taxpayers at this level normally include individuals with relatively large gross income from diversified sources, self employed professionals, medium sized partnerships, corporations involved retail, manufacturing, construction, wholesale, and other businesses as well as smaller businesses with valuable or unusual assets.Provides customer service by respecting and explaining the taxpayer’s rights, IRS policies and procedures. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Customer service is based upon learning, interpreting, and applying IRM policies and procedures, regulations, court decisions, state and local laws, and various Titles of the United States Code. Provides instructions, and analyzes issues presented by taxpayers, practitioners and IRS employees. Resolve account discrepancies and responds to taxpayer and practitioner requests.Performs credit and financial analysis of the taxpayer financial records to determine the taxpayer’s financial condition and ability to pay outstanding tax obligations and prevent future delinquencies. Analyzes financial information and evaluates assets. Applies expense standards and provides guidance on a wide range of financial alternatives to assist taxpayers in identifying options that could assist in resolving delinquent tax obligations including installment agreements, offers in compromise or suspending collection action. Evaluates and compares taxpayers’ financial information to internal and external sources to verify taxpayers’ financial condition. The purpose of the analysis is to develop a clear plan of action to resolve the case. For business taxpayers, analyzes financial statements that include balance sheets, income statements and profit and loss statements.Performs financial investigations in situations in which taxpayers are unwilling to be forthcoming concerning assets and sources of income. Searches public records, tax returns, and financial and credit information to locate distrainable assets. Summonses taxpayer records and other financial information from the taxpayer and financial institutions or other third parties. Confers with internal and external advisors, analysts, or attorneys (for example: Counsel or Department of Justice) regarding case development, issue determination, case processing and coordination. Develops a feasible plan of action to resolve the case. Recognizes patterns of delay and other indicators that a taxpayer is not cooperating or attempting to defeat assessment or collection of delinquent tax.Plans and takes appropriate enforcement actions to secure an assessment on past due returns, such as summonsing tax records, referrals to examination or assessing taxes using IRC 6020(b), or prompt, quick and jeopardy assessments. Takes appropriate enforced collection action, such as levies, redemptions, seizures, nominee liens, judicial actions, or fraud investigation. Conducts trust fund recovery penalty investigations: evaluates willfulness, responsibility and authority, and
