TAX EXAMINER 23022

7/1/89 E

This is the second 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 in this class are responsible for analyzing tax reports, returns, refunds, experience rates, and/or taxpayer accounts. Interprets tax rules and regulations and responds to questions posed by taxpayers and accountants. Determines whether taxpayers are in compliance with tax regulations and that taxes are properly assessed, refunds issued, tax accounts balanced and the taxpayer informed of the impacts. Positions typically conduct analyses encompassing a major tax such as unemployment, motor fuels, vehicle rental, individual income, sales, corporation, withholding or a combination of miscellaneous taxes. Positions may rotate through different sections during peak periods. This class is distinguished from the Tax Technician class by its extensive review and analysis of tax documents and by the greater variety of issues encountered. Positions in this class are distinguished from the Tax Examiner Senior class by the latter's responsibility to serve as lead worker by scheduling and assigning work, providing technical guidance, and approving special actions.

Complexity of Work: Performs work of moderate difficulty requiring the identification, analysis and examination of a variety of tax returns, reports, accounts and support documentation for conformity to applicable tax laws, rules, regulations and reporting requirements. Duties include the examination and comparison of internal and external documents to discover discrepancies; the determination of compliance with applicable tax laws, regulations and reporting requirements; determination and computation of tax liability, net refund, motor fuel gallonage and/or penalties and interest; and communication with taxpayers to acquire additional information or explain and defend transfers, assessments, refunds, abatements or other adjustments. Positions may analyze tax reports and balance tax deposits with the automated system and make proper adjustments to resolve discrepancies. Some positions analyze and implement complex tax account changes to an automated tax system to correct and/or assign an employer's tax rate. May serve as a lead worker assigning, reviewing, and scheduling work, or as a supervisor evaluating the work performed by Tax Technicians and/or office support staff. Maintain audit trail reflecting dishonored checks and determines adjustments; audits benefit payment journal; balances computer listing with recapitulation of checks; and accounts for all voided checks.

Supervision Given: Supervision is typically not a factor, but some positions serve as lead worker or supervisor over Tax Technicians and/or office support staff.

Supervision Received: General direction is received from a State Tax or Unemployment Compensation Supervisor or other agency supervisor. Work assignments may be received from a Tax Examiner Senior who allows considerable independence in the performance of duties.

Scope: Positions in this class affect the accuracy of the assignment of an employer's tax rate, the balance in a taxpayer's account, the taxpayer's compliance with the applicable tax laws of the state, and issuance of refunds and bills.

Impact of Actions: Decisions impact the amount of money in terms of assessments, penalties, refunds or credits owed the taxpayer and, therefore, have a moderate impact on revenue due the State. Actions also affect the accuracy of tax data available to other users of the automated tax system and public goodwill.

Personal Contacts: Frequent external contact with taxpayers and accountants to explain rules, regulations and decisions, obtain additional information and respond to inquiries. Frequent internal contacts with staff in other units to exchange information, obtain documents or to assist in the technical resolution of problems.

Knowledge: Working knowledge of accounting or bookkeeping practices and terminology and the rules, regulations and procedures related to the tax assignment. Some knowledge of federal tax laws associated with area of assignment; and of general office practices.

Skills: Working skill in the operation of a calculator and keyboarding.

Abilities: Demonstrated ability to perform basic arithmetic calculations; to communicate effectively, both orally and in writing; and to interpret and apply complex rules, regulations and instructions.

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: Considerable experience performing arithmetic procedures such as bookkeeping, accounting, or inventory work requiring logical determination of the accuracy of data, including computing taxes owed; recording data onto tax forms or reports; and collecting and interpreting supporting documentation; 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 developed 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 B in the Departments of Taxation, Motor Vehicles, and the Virginia Employment Commission.