Law Enforcement

Special Agent Qualifications

Basic Requirements
All applicants must be United States citizens. This is a Federal Law Enforcement position. Applicants must not have reached their 37th birthday at the time of certification, and they must be available to work anywhere in the US. Applicants must carry and use a firearm. A valid driver's license is required.

GS-5/7 Grade Levels

GS-5 Grade Level
Applicants must have completed a four-year course of study or bachelor's degree in any field of study that included, or was supplemented by, at least 15 semester hours/23 quarter hours in accounting, plus an additional 9 semester hours/14 quarter hours from among the following, or closely related, fields: finance, economics, business law, tax law, or money and banking.

OR
Have at least 3 years of successful, responsible accounting and business experience that required knowledge and application of accounting and auditing principles and general business practices - and that demonstrated the ability to analyze and comprehend accounting and bookkeeping records, financial statements, related reports and automated systems.

OR
Possess a Certified Public Accountant (CPA) Certificate. Applicants are required to show proof of possession of a CPA certificate (certificate number and date of issuance) that was obtained through written examination in a state, territory or the District of Columbia.

OR
Possess a combination of education and experience as described above.

GS-7 Grade Level
Applicants must have completed 1 full year of graduate-level education supplemented by at least 15 semester/23 quarter hours in accounting, plus an additional 9 semester/14 quarter hours from among the following fields: business law, economics, finance, tax law or money and banking.

OR
Meet one of the following Superior Academic Achievement provisions:

• A GPA of 3.0 or higher on a 4.0 scale for all completed undergraduate courses or those completed in the last 2 years of study, OR
• A GPA of 3.5 or higher on a 4.0 scale for all courses in your major field of study or those courses in your major completed in the last 2 years of study, or rank in the upper third of your class in the college, university or major subdivision, OR
• Membership in a national honor society recognized by the Association of College Honor Societies

NOTE: Superior Academic Achievement is credited only if applicant has completed all of the requirements for a bachelor's degree which included, or was supplemented by, at least 15 semester/23 quarter hours in accounting, plus an additional 9 semester/14 quarter hours from among the following fields: finance, economics, business law, tax law, or money and banking.

OR
Have at least 1 year of specialized experience in, or related to, investigation of criminal violations that provided the specific knowledge, skills and abilities to successfully perform the position's duties. Experience must include the exercising tact, initiative, ingenuity, resourcefulness and judgment in collecting, assembling and developing facts, evidence and other pertinent data through investigative techniques that included personal interview; and, the ability to prepare and present oral and written reports of personally conducted or personally directed investigations, examinations or inspections; and the ability to analyze and evaluate evidence and arrive at sound conclusions. This experience must have been acquired in investigative work related to the accounting, auditing, business or commercial practices of subjects investigated.

OR
Possess a combination of education and experience that meets total qualification requirements.

GS-9 Grade Level
Applicants must possess one of the following education and/or experience requirements:

• A course of study that includes 2 full years of progressively higher level graduate education
• A master's degree
• An equivalent graduate degree (i.e., LLB or JD)

All of the above educational requirements must be supplemented by at least 15 semester hours (or 23 quarter hours) in accounting, plus an additional 9 semester hours/14 quarter hours from among the following or closely related fields: finance, economics, money and banking, tax law and business law.

OR
Have at least 1 year of specialized experience, which is defined as experience in, or related to, the investigation of criminal violations that provided the specific knowledge and abilities needed to successfully perform the position's duties. Experience must have been acquired in investigative work related to the accounting, auditing, business or commercial practices of subject(s) investigated.

OR
Possess a combination of education and experience that meets the total qualification requirement.

GS-1811-9 Grade Level
The following are examples of qualifying specialized experience (ONLY) if they were performed while doing investigative work related to the accounting, auditing, business or commercial practices of subject(s) investigated:

• Provided leadership of or was a member of a military intelligence or criminal investigative team, or a component in which the principal duties consisted of financial investigation, intelligence gathering or criminal tax prosecution.
• Analyzed or evaluated raw investigative financial data and prepared comprehensive written investigative reports.
• Investigated complex financial claims involving suspected crimes or alleged fraud.
• Conducted investigative accounting work that required the use of recognized investigative methods and techniques, and that might have included appearing in court to present evidence.
• Investigated criminal cases that required the use of recognized investigative methods and techniques and that might have included appearing in court to present evidence.
• Supervised or conducted interviews or interrogations that involved eliciting evidence, data or surveillance information related to accounting.
• Law enforcement work in which 50 percent or more of the time involved criminal investigations requiring the use of surveillance, undercover or other criminal detection methods or techniques. The experience must have been related to the accounting, auditing, business or commercial practices of subjects investigated.
• Investigated computerized business and/or accounting systems, and formed sound conclusions to related criminal business practices and compliance with federal laws and regulations.

Interview
Highly qualified candidates will be required to demonstrate their job-related abilities in an oral interview.

Motor Vehicle Operation
Candidates who are tentatively selected must possess a valid driver's license at the time of appointment. They must also qualify after appointment for authorization to operate motor vehicles in accordance with applicable Office of Personnel Management (OPM) regulations and related requirements of the Department of the Treasury.

Mobility
Applicants must agree to nationwide availability (including Puerto Rico) for their first post of duty (POD). Specific POD assignments will be announced prior to training in Glynco, Georgia. Special Agents must be available for both temporary assignments and permanent reassignments as the workload and needs of IRS dictate.

Applicants are required to sign a condition of employment indicating their awareness that they may be assigned throughout their careers to any location within the Service's jurisdiction based on the needs of the Service.