[Anonymous]

Hello everyone,

Before being an accounting major, I also was a criminal justice major. I graduated last year and finished my CPA not too long ago. I just got back from an accounting open house from my campus. Even though I wouldn’t mind working in public accounting, I’ve always wanted to work for the IRS criminal investigation field. I am worried that they will never open a position because I have been looking into it since last year October and never saw a position open up. I always though most of the hiring would happen during Fall semester. When I was looking around on this forum, I didn’t see any topics about people talking about the law enforcement side of accounting.

I was wondering if anyone know anything about the IRS criminal investigation special agent program or have any experience with the field? Thanks!

[Mayo]

I'm seeing the same. I googled a bit more, and found some published cases of ADEA violation by the IRS. But that was mainly for people already working within the CI group.

Didn't find any justification for why the 37 age limit can be used. I'm guessing it might be related to the “law enforcement” aspect of it. After all, I think the military also has an upper age limit for people wanting to enlist?

So maybe there's a provision we're not aware of that allows discrimination under specific circumstances related to possible military or law enforcement actions?

Mayo, BBA, Macc

[Mayo]

Aaaaand, I think I found it:

****Under one prominent exception, an employer will not be deemed to have violated the act when

the action taken against an employee is due to a “bona fide occupational qualification [BFOQ]

reasonably necessary to the normal operation of the particular business.” According to the

Supreme Court, the BFOQ must be more than “convenient” or “reasonable,” but must be

“‘reasonably necessary … to the particular business.’” Under this narrow interpretation, an

employer must justify an age-based employment requirement by demonstrating (1) that the

requirement is reasonably necessary to the essence of its business, and (2) that an individualized

approach would be pointless or impractical.

The second prong of this test can be established in

one of two ways. First the employer may show that it had a factual basis for believing that

persons over a certain age would be unable to perform the job safely. In the alternative, the

employer may show that “age was a legitimate proxy for the safety-related job qualifications by

proving that it is ‘impossible or highly impractical’ to deal with the older employees on an

individualized basis.”

Although employers have attempted to use the BFOQ defense in a wide

variety of occupations, job-related age requirements have tended to be more successful when the

position in question, such as airline pilot or law enforcement officer, may affect public safety”****

The last line is the most telling. Well, that was fun! 😛

Mayo, BBA, Macc

[taxgeek83]

CareBear mentioned age limits in the military, and I did read that state and local governments are able to use age as a consideration in hiring/firing practices within law enforcement and fire departments.

@can1 – I apologize if I hijacked your thread! I tend to get a little excited when I find a new research topic – interesting stuff! 🙂

[Mayo]

Sorry for the hijack as well

Mayo, BBA, Macc

[taxgeek83]

@Mayo – just saw your last post – good find!! I guess you really do learn something new every day. 🙂

[Anonymous]

I believe many of these jobs we're discussing also have mandatory retirement ages. Air traffic controllers are another line of work – cannot start training/entry after 30 years of age.

[RA2CPA]

Hi all….never thought the post would have sparked such intense research….nice work in finding all of that info so quickly!

It is my belief that the age rules are in place, as you all had concluded, to ensure that the people holding these positions are able to effectively do their jobs. I understand that on the surface it seems discriminatory, but one thing the Government is VEEEEEERY careful about is discrimination…..so, I am sure they have it explained somewhere to justify their position. But if it is written anything like the IRC I wish you luck in deciphering it 🙂

FAR - 8/31/13 - 88
REG - 10/18/13 - 97
BEC - 1/18/14 - 85
AUD - 4/4/14 - 99

[Anonymous]

My understanding was that the age limits for government jobs had to do with pension funding/vesting. I.e., if you started beyond a certain age the pension you would be entitled to collect would be far in excess of what you would have “earned” based on years worked. Both a friend of mine who spent 28 years at the CIA and another friend who currently works for the Statement Department explained it to me that way.

[taxgeek83]

@DJN – I think I read something about age restrictions in retirement plans as well. I want to say mine has something similar, but I think it's based on years of service, not necessarily age. I'm not sure if there's a fixed life expectancy after retirement that is taken into account once an employee retires, or if benefits are for life – age would definitely come into play there.

@ CareBear – So I guess I'm crossing air traffic controller off my list of backup careers (ya know, just in case this whole CPA thing doesn't work out)! 30 was looking pretty fantastic until that! Seriously though, I think I've always taken the age (and every other protection) thing for granted – didn't realize that there were so many occupations that had an exemption – and for good reason from what I've been reading.

@RA2CPA – I'm glad you brought it up! It's been fun learning about employment laws – haven't really thought about it before! 37 still seems like an odd age to restrict IRS CI Special Agent hiring though. It'd be interesting to know the logic behind that. And you're right – this has been much easier to wade through than the IRC!! 🙂

@can1 – I hope you find a position if that's what you're looking for! I've always thought it would make for an awesome career. I've read about accountants who work in criminal investigative positions with the FBI as well – could be really interesting work. I am actually thinking about checking out a degree and/or certificate in forensic accounting after I pass the exam. 🙂

[Anonymous]

@RA2CPA – Yes, I always go on their website to see if there is any openings with the special agent field even though I have alerts sent to my e-mail if a position did open up. You are also correct on the age limit, it is 37. I wanted to email a recruiter about the CI program, but i just don't know what to say. I'm worried I might message him something that is so obvious and make him think I wouldn't be fit for the field in the future.

Thank you for the advice and help RA2CPA! I really appreciate it! =)

@taxgeek83 – It's cool. We all learn something new! =)

[tough_kitty]

There is a topic for REG exam about employment laws…. Age is not a part of discrimination act.

FAR: 81 (May 2013)
BEC: 81 (July 2013)
REG: 83 (August 2013)
AUD: 82 (November 2013)
California CPA since 1/30/14

[tough_kitty]

FBI also has a 37 years restriction for new hires – special agent positions.

FAR: 81 (May 2013)
BEC: 81 (July 2013)
REG: 83 (August 2013)
AUD: 82 (November 2013)
California CPA since 1/30/14

[Anonymous]

@RA2CPA – Hello RA2CPA! Even though its been a while, I am still interested in the IRS CI Special Agent! There was an opening not too long ago for the position and I wanted to ask some questions about the position. If it's ok, Do you have an email I can email my questions to you? Thanks!

[someonesbaby]

Can1. Are you still on this thread? I applied to the CI announcement in 2014 and am waiting for final selections. I already work for the IRS and applied internally only. Are you waiting for selection too? If so reply to this thread or send me a message.

[tcheney3]

Hopefully you made it, but getting into CI with the IRS is impossibly hard. I worked there as a revenue officer and the CI people I talked to said it takes two to three years to get into CI and that's if you work for the IRS internally.

BEC - 82
REG - 86
FAR - 85
AUD - 84 and I'm out!!!!!
Ethics - 95
In Skynet's Honor:
Act I: Shutdown Skynet and prevent Judgment Day.
Act II: Add a comma and three letters to my title.
Act III: Time Travel and marry a young Denise Richards (and prevent subsequent plastic surgery),return to present.
Act IV: Serve as Successor to Elon Musk as CEO of Tesla.
Act V: Ensure Judgment Day has been stopped. Utopia achieved.

[Author]

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