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Careers at IRS

Law Enforcement

Special Agent Pre-Employment Process

Qualified applicants who pass all required written and oral tests are tentatively selected. They must then satisfactorily complete four requirements prior to entering a GS-1811, Criminal Investigator Special Agent position and attend training at Federal Law Enforcement Training Center (FLETC). These requirements are:

  • Submit to a drug test and receive a negative result.
  • Submit to an agency-provided physical examination and meet the medical requirements of the position as outlined in the OPM qualification standards.
  • Initiate paperwork and receive a favorable determination based on a full background investigation.
  • Undergo and satisfactorily complete a pre-appointment tax audit.

Drug Testing
Satisfactory completion of a drug test is required prior to appointment. Incumbents of the position are, thereafter, subject to Random Drug Testing as a condition of retention in the position.

Medical Examinations
Those tentatively selected must submit to a physical examination to determine if they meet the basic medical standards and can safely perform the physical requirements of the position. To provide consistency of the pre-employment examinations, the IRS has a contract with the Public Health Service, Division of Federal Occupational Health (FOH) to conduct all pre-employment physicals. The FOH has identified physicians throughout the United States where pre-placement examinations will be conducted. The Medical Review Officer (MRO) reviews the results of each applicant's examination and determines their medical qualifications. The federal government pays for this examination.

Privacy Act Statement
The results of medical tests and examinations are covered by laws and regulations which protect the privacy of an individual. Medical information can only be disclosed to individuals with a need to know.

Suitability for Employment (Background Investigation)
The Special Agent position is designated as a public trust, high-risk position, and a those tentatively selected must undergo a background investigation and be found suitable for the position prior to appointment. Selected candidates must also undergo periodic reevaluation as a condition of retention in the position.

Tax Audit
Criminal Investigation requires those tentatively selected to undergo and successfully complete a pre-appointment income tax audit since they will be dealing with the enforcement of income tax laws.

Lautenberg Amendment
Section 18 USC 922(g)(9) of the Omnibus Consolidated Appropriations Act of 1997 makes it unlawful for any person who has been convicted of a misdemeanor involving domestic violence to possess a firearm. The law covers soldiers in the military and law enforcement officers. Consequently, applicants who have been convicted of a misdemeanor crime of domestic violence will be found not suitable for this position.

Equal Employment Opportunity
The IRS is an equal opportunity employer. Selection for this position will be based solely on merit without regard to race, color, religion, age, sex, national origin, political affiliation, disability, sexual orientation, martial or family status, membership in an employee organization, or other non-merit factors.

The IRS is committed to ensuring that all employees perform in a manner warranting the highest degree of public confidence and demonstrate the highest level of ethics and integrity.



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