OFFER-IN-COMPROMISE EXAMINER

Summary

Eligibilities being considered and other IMPORTANT information.

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Duties

WHAT IS THE SBSE - Small Business Self Employed DIVISION?
A description of the business units can be found at:

Vacancies will be filled in the following specialty areas: Specialty Collection Offer in Compromise (OIC)

The following are the duties of this position at the full working level.

Conducts investigations of Offers-in-Compromise involving doubt as to collectibility or effective tax administration/special circumstances by securing all available information and tracing thoroughly every item shown by taxpayers or taxpayer representatives as well as any other facts developed in the course of the investigations. Secures payment for current tax periods not included in the Offer-in-Compromise and secures delinquent tax returns from taxpayers who have failed to provide required returns. Conducts interviews with taxpayers and/or tax representatives by telephone as part of the investigative process. Utilizes written correspondence to request missing information germane to the investigation and to inform taxpayers of interim determinations. Taxpayers at this level can include individuals with relatively large gross income from diversified sources and business entities.

Ensures that taxpayer's financial statements and verifying information contain a full disclosure of all relevant facts of their current financial condition. Analyzes financial statements that include balance sheets, income statements and profit and loss statements. Applies expense standards and considers exceptional circumstances warranting special consideration. Utilizes all available resources to complete verification of financial facts. To accomplish this duty, the incumbent utilizes public property records, state wage or income sources, credit bureaus, Service files and any other resource which provides information about taxpayer's financial involvement and asset holdings. Considers property issues such as transferees, nominees and alter egos. Makes recommendations for filing of notices of federal tax liens to protect the interest of the government. Uses these facts to establish taxpayer's ability to pay the tax debt and to discern present value of future earnings. Determines the amount of taxpayer equity in assets to calculate reasonable collection potential. Uses initiative and ingenuity to deviate from standard collection processes and procedures to handle unusual issues or problems in the investigation. Employee devises innovative techniques and methods for resolving accounts with unique and complex characteristics, propose new or revised policies and practices, and formulate more specific guidelines for others to use.

Counsels taxpayers on their tax filing, deposit and payment obligations and required actions required to remain compliant during and subsequent to the offer investigation. Discusses compliance monitoring of accounts when offers are recommended for acceptance. Provides guidance and service on a wide range of financial problems to assist the taxpayer in reaching an alternative collection resolution on offers recommended for rejection.

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