TAX TECHNICIAN 23021

7/1/89 E

This is the first class in a series for positions that analyze tax documentation, accounts and records for conformity to applicable state tax laws, assess liability and make adjustments to taxpayers' accounts. Positions may be responsible for the resolution of errors identified or generated by an automated tax system that require intervention to correct or balance taxpayers' accounts. Some positions review and verify the adequacy of tax documents furnished to determine the categories of tax liability for registration purposes and make adjustments or close accounts. Positions are assigned to a major tax such as unemployment, individual income, sales, withholding, or corporation. Positions may resolve errors involving more than one type of tax during peak periods. This class is distinguished from the Tax Examiner class by the latter's extensive review and analysis of tax documents and by the greater variety of issues encountered.

Complexity of Work: Performs work of routine difficulty requiring the examination of records, taxpayer accounts, tax documentation and/or correspondence. Explains findings to taxpayers and the effects on tax accounts. Some positions assist employers in completion of tax liability determination documents by phone and in person; and ascertain the adequacy and accuracy of data submitted to determine types of tax liability for business accounts and adjust or close accounts as appropriate. May control securities in the form of cash deposits, bonds and letters of credit from non-profit reimbursable employers. Errors encountered may derive from a variety of sources, including inaccurate data entry, calculation by the taxpayer or others, inadequate documentation, identification of the taxpayer or the account, multiple filings, or types of liability. Incumbents determine the method of contact with the tax client and filing periods to research in order to identify the cause of a problem; estimate tax owed, correct or add account information, set up accounts, and perform any of a variety of actions to resolve a problem. Work involves initiating extensive search of an automated tax system to correct, identify or verify account data, and making accounting adjustments (including non-cash credits and transfers between accounts), assessments, refunds, and abatements. May review delinquent unemployment accounts.

Supervision Given: Employees in this class do not typically supervise others. During peak periods may act as team leader by providing instructions on procedures and authorization for the release of funds.

Supervision Received: Direction is received from a State Tax or Unemployment Compensation Supervisor or other agency supervisor, who is consulted on situations beyond established procedures and criteria. Review of productivity statistics and spot checks of work completed may be conducted by a lead worker or the supervisor.

Scope: Positions in this class affect and facilitate the accuracy and reliability of an agency's automated tax system through initiation of appropriate actions to set up, correct, or modify tax client accounts; and the issuance of refunds or bills.

Impact of Actions: Actions have a moderate impact on the validity of account data and decisions by others relative to the amount of money billed or refunded to taxpayers. Significant time, money and public goodwill is expended to reverse erroneous assessments, refunds, or abatements and prevent duplicate accounts from being established.

Personal Contacts: Frequent external contact with taxpayers and accountants to obtain information and respond to inquiries. Internal contacts with staff in other units to exchange information, obtain documents or to advise of problems with automated system and equipment.

Knowledge: Some knowledge of accounting or bookkeeping practices and terminology and of general office practices.

Skills: Working skill in the operation of calculators and keyboarding.

Abilities: Demonstrated ability to perform basic arithmetic calculations; to communicate effectively, both orally and in writing; to interpret and apply oral and written instructions; and to decipher handwritten entries on original and microfilmed documents.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education and Training: Graduation from high school, preferably in a program which included courses in business administration.

Level and Type of Experience: Some experience in work which included arithmetic procedures such as bookkeeping, accounting or inventory work requiring logical determination of the accuracy of data or related experience.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This is a revised and retitled class specification as a result of a classification study conducted by the Department of Taxation and validated by the Department of Personnel and Training. Positions in this class were formerly classified as Tax Examiner A within the Department of Taxation and the Virginia Employment Commission.