Financial Technician (Innocent Spouse Technician)

Internal Revenue Service•Covington, KY

About The Position

This announcement is open to current permanent IRS competitive service employees in SBSE business units. The position involves analyzing innocent spouse claims to determine eligibility for relief from joint and several liability under the provisions of IRC 6015 and IRC 66. The technician will review audit packages, tax records, and supporting documentation to identify items that caused deficiencies and assess the claimant's participation and knowledge of the underlying tax issues. This role requires evaluating complex and often controversial factors, including the extent of an individual's understanding of their tax responsibilities, the presence of honest mistakes or fraudulent intent, forgery versus tacit consent, spousal abuse, abandonment, economic hardship, and other relevant circumstances. The technician will apply federal tax laws, regulations, policies, procedures, interpretive guidance, and applicable court decisions to make legally supportable determinations, resolve complex and sensitive case issues, and determine appropriate adjustments to taxpayer accounts.

Requirements

One year of specialized experience at a level of difficulty and responsibility equivalent to the GS-07 grade level in the Federal service.
Experience with the laws, rules and regulations relevant to filing, items claimed, payment, penalties, interest, and/or other related items.
Experience interpreting and comprehending the contents of case files sufficient to determine interrelationship of information and propose necessary actions/adjustments.
Experience with relevant systems, transaction codes, procedures, actions, reports, etc., necessary to carry out the duties of this position.
Performing case analysis on pre-classified returns and unresolved responses such as those involving unagreed/complex IRP issues referred from other areas.
Corresponding with taxpayers to obtain information, explain liability, and encourage compliance.
Performing necessary research using the appropriate systems.
Performing necessary computations, adjustments, reconstructions, etc.
Initiating special handling notices to provide instructions for the full range of corrections to taxpayer accounts.
Processing carryback/carryforward cases that may involve restricted interest and multiple year adjustments.
Current civilian employees must have completed at least 90 days of federal civilian service since their latest non-temporary appointment from a competitive referral certificate, known as time after competitive appointment.
One year (52 weeks) at the next lower grade level is required to meet the time-in-grade requirements for the grade you are applying for.

Responsibilities

Analyze innocent spouse claims to determine eligibility for relief from joint and several liability under the provisions of IRC 6015 and IRC 66.
Reviews audit packages, tax records, and supporting documentation to identify items that caused deficiencies and assess the claimant's participation and knowledge of the underlying tax issues.
Evaluates complex and often controversial factors, including the extend of an individual's understanding of their tax responsibilities, the presence of honest mistakes or fraudulent intent, forgery versus tacit consent, spousal abuse, abandonment, economic hardship, and other relevant circumstances.
Applies federal tax laws, regulations, policies, procedures, interpretive guidance, and applicable court decisions to make legally supportable determinations, resolve complex and sensitive case issues, and determine appropriate adjustments to taxpayer accounts.