Duties
WHAT IS THE Small Business Self Employed (SB/SE)DIVISION?
A description of the business units can be found at: https://www.jobs.irs.gov/about/who/business-divisions
Vacancies will be filled in the following specialty areas:
SB/SE Exam- Examination Operations, Field Exam
The 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.
- Plans and conducts independent examinations and related investigations of a variety of individual and business taxpayers involving complex tax issues and accounting records. Such examinations may include business issues such as taxpayer’s methods of accounting (cash and/or accrual basis), depreciation, inventory valuation, cost of goods sold, prepaid assets and expenses, and E-commerce.
- For Specialty Programs, such activities include investigations of strategic or special emphasis programs such as claims, nonfilers, worker classification, tip reporting, and fringe benefits and other issues.
- Conducts examinations both independently and as part of an audit team.
- Specializes in the areas of Income Tax Withholding, Federal Insurance Contributions Act, and Federal Unemployment Tax Act.
- Advises taxpayers of their rights as defined in the examination and appeal guidelines; examination procedures; current tax and reporting responsibilities; and the importance and benefit of meeting future responsibilities.
- Conducts package audits to determine that other required returns are filed. Conducts concurrent examinations of these and other related returns when warranted.
