TAX EXAMINER SENIOR 23023

7/1/89 E

This is the third 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 analyze and verify tax amounts, penalties and interest and/or approve refunds, exonerations, abatements and/or cancellation of suppliers' licenses to sell motor fuel. Positions provide leadership to Tax Examiners assigned to a unit performing the analysis of a major tax such as motor fuels, individual income, sales, or withholding. Positions in this class determine if taxpayers are in compliance with state tax regulations, taxes are properly assessed, and that the taxpayer is informed of the impacts. This class is distinguished from the Tax Examiner class by its responsibility to assign cases to other examiners, review and approve special actions, plan duty schedules, compile activity reports, and resolve the most difficult cases. It differs from the State Tax Supervisor class by the latter's responsibility for performing personnel actions.

Complexity of Work: Performs work of considerable difficulty requiring the identification, review and examination of a variety of tax returns, reports, accounts and support documentation for conformity to applicable tax laws, rules, regulations and reporting requirements. Provides technical advice and guidance for resolving unusual cases. Duties require 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, penalty and interest, and/or motor fuel gallonage and monies received. Communicates with taxpayers to answer questions on tax laws or programs; to acquire additional information or explain and defend transfers, assessments, refunds, abatements, other adjustments or cancellation of licenses to sell fuel. Positions serve as lead workers by scheduling and assigning work, providing technical guidance, and approving prescribed actions. Positions may analyze and verify tax deposits entered into automated system to ensure tax monies have been allocated to proper revenue accounts; and transfer funds in order to adjust and balance accounts.

Supervision Given: Supervision is typically not a factor; however, technical guidance is exercised over Tax Examiners in assigning, reviewing work and approving specific tax actions.

Supervision Received: General direction is received from a State Tax Supervisor or other agency supervisor. Incumbents function within established guidelines and procedures to make independent decisions and/or recommendations.

Scope: Positions in this class affect the approval of computation of tax liability, penalties and interest, and issuance of bills, refunds and other adjustments; and accuracy of taxpayer's accounts and automated tax system.

Impact of Actions: Decisions have a substantial impact on the assessment of the taxpayer and, therefore, the revenue due the State and public goodwill; as well as the accuracy of tax data available to other users of an automated tax system. Actions also directly effect the volume and quality of work of Tax Examiners.

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

Knowledge: Considerable knowledge of accounting or bookkeeping practices and terminology; and of the rules, regulations and laws pertaining to tax assignment. Some knowledge of federal tax laws associated with area of assignment; of leadership principles and practices; 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; to interpret and apply complex rules, regulations and instructions; to plan and schedule work activities in order to meet production or other goals; and to lead and direct the work of others.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education and Training: Graduation from high school, preferably in a program which included courses in business administration. Some course work or training in supervision and leadership.

Level and Type of Experience: Considerable experience in work which included performing arithmetic procedures such as bookkeeping or accounting work requiring logical determination of the accuracy of data, to include computing taxes owed, recording data onto tax forms or reports, collecting and interpreting supporting documentation or related experience, and some leadership 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 C in the Departments of Motor Vehicles and Taxation.