Career Opportunities at the IRS

The Internal Revenue Service is the largest Department of Treasury bureau and the largest government employer of professional accountants. To help CPA Candidates Association members learn about IRS career opportunities, this article summarizes information from IRS publications 1180 and 2109. Prospective employees can find additional details on the IRS website, www.irs.ustreas.gov.

Career Opportunities at the IRS include revenue agents, criminal investigators (special agents), and internal security inspectors.

Revenue Agents

Revenue agents plan and conduct on-site examinations of individuals, partnerships, and corporations to determine federal tax liability and ensure compliance with federal tax law. The work involves ongoing contact with taxpayers, certified public accountants, and tax attorneys.

New agents receive classroom instruction and on-the-job training in federal tax law administration, examination and audit policies and procedures, and taxpayer relations. Throughout their careers, agents participate in IRS education and training and self-development activities, and the agency views continuous education as essential to keep current with tax laws, professional accounting and auditing practices, advances in computerized systems, and characteristics of businesses and industries.

Revenue agents typically follow the career path of taxation generalist or specialist in a particular industry or area of tax law, or work toward a management position.

Criminal Investigators (Special Agents)

Special agents enforce tax administration statutes and investigate financial crimes to encourage compliance with the tax laws. This can include undercover responsibilities and assignments to detect areas of noncompliance with cases in money laundering, organized crimes, tax evasion, health care fraud, savings and loan scandals, corruption, embezzlement, and drug trafficking. These agents also combat computer crimes, retrieving evidence from electronic databases and files and preventing unauthorized electronic disclosure of tax return information. Criminal investigators must have accounting knowledge to understand complex financial documents, books, and records.

Internal Security Inspectors

Internal security inspectors help ensure that the IRS maintains high honesty and integrity standards. These inspectors conduct criminal and administrative investigations of IRS employees and nonemployees engaged in violations of federal criminal statutes and misconduct associated with IRS operations. Investigations detect corruption of IRS personnel and activities to preserve public confidence in the tax system.

Qualifications

The minimum qualifications for a revenue agent include a bachelor's or higher degree in accounting or in another field with at least 30 semester hours in accounting from an accredited college or university, or proof of CPA certification; U.S. citizenship; selective service registration; and a valid driver's license for positions where operating a motor vehicle is required. Prospective criminal investigators and internal security inspectors must meet similar minimum qualifications and additional requirements. See the IRS website or publications 1180 and 2109 for details.

Other criteria include a background investigation and fingerprint check; verification of past federal income tax filings; selection interview; and written test to assess verbal and quantitative reasoning abilities, accounting and auditing knowledge, and social and motivational skills.

Candidates must apply only to specific vacancy announcements. The IRS posts current openings on its website, and applicants can receive information from local IRS personnel offices. *