Internal Revenue Agent (Excise Tax Specialist)
The following are the duties of this position at the full working level.
- Receives on-the-job training and developmental assignments under the guidance of experienced instructors, OJI coaches, and/or supervisors in the performance of the following major duties:
- Manages inventory of simple tax cases. Receives assigned cases and conducts a pre-examination/compliance analysis of the filing history of the entity to determine the areas with the greatest potential to identify compliance trends. Identifies and utilizes background information regarding the type of entity to plan the techniques to be used during the examination or compliance contact.
- Conducts compliance and outreach contacts and employment tax examinations of large Governmental entities with several operating subdivisions of workers or who utilize subcontractors to provide services to the public. The incumbent specializes in the areas of Income Tax Withholding, Federal Insurance Contributions Act, Federal Unemployment Tax Act, Information Return Reporting, Backup Withholding, Section 218 of the Social Security Act, and other Employment Tax related matters such as Fringe Benefits. Prepares a comprehensive report to the taxpayer on the results of the examination or provides feedback of the results of the compliance contact.
- Conducts examinations of other kinds of tax returns and special examinations, such as claims, collateral requests or potential fraud. Participates as an employment tax specialist in other functional examination.