STATE TAX REGULATIONS SPECIALIST 23031

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This is a single class series for positions responsible for interpreting tax laws, rules and regulations in order to rule on appeals of taxability resulting from audit findings or contested assessments. Positions in this class determine that taxes assessed are consistent with existing tax laws, rules and regulations, and provide technical assistance to others. This class is distinguished from the Policy Analyst class by its responsibility to interpret and apply existing tax policy rather than developing new or revising existing policy.

Complexity of Work: Performs work of considerable difficulty requiring research of tax codes, existing rules and past judicial decisions to rule on appeals of taxability. Positions review and analyze contested audit reports for conformity of application to existing law and audit procedures; make necessary adjustments to the audit and notify the taxpayer of tax applications involved; direct audit supervisors to make necessary audit revisions; review offers in compromise and assessments under appeal and provide recommendations to policy analysts; respond to technical written and oral inquiries from a variety of sources to resolve unusual cases; and prepare determination letters based on established policy for signature of agency administrator.

Supervision Given: Supervision is not typically a factor.

Supervision Received: General direction is received from a State Tax Supervisor. Positions function within broad guidelines in producing independent decisions.

Scope: Employees in this class are responsible for ensuring that audit results reflect compliance with applicable tax laws, rules and regulations.

Impact of Actions: Decisions establish precedent on which subsequent applications of tax law may be based. The manner in which taxpayers' assets are taxed, the amount of money assessed the taxpayer and, therefore, the revenue due the State are also affected.

Personal Contacts: Frequent external contact by telephone and correspondence to explain decisions applying tax laws, rules, and regulations to the taxpayer, lawyers, accountants, controllers or other authorized representatives. Frequent internal contact with supervisory, professional and technical employees in other sections of the agency to give technical assistance. Occasional external contact with special interest groups to educate on tax laws and with local tax authorities to provide technical assistance.

Knowledge: Considerable knowledge of accounting or auditing practices and terminology; of the laws governing several major state taxes. Working knowledge of policy analysis and associated research methods and procedures. Some knowledge of federal tax regulations and forms associated with area of assignment.

Skills: Working skill in keyboarding.

Abilities: Demonstrated ability to interpret and apply complex laws, rules and regulations; to perform specialized technical research and draft decision statements; to perform arithmetic calculations (four-function mathematics); to communicate effectively, both orally and in writing; to analyze and defend others' assessments or justify altering such assessments by arriving at logical and legally supportable conclusions.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education and Training: Graduation from an accredited college or university with course work in public administration, business administration, accounting, law or closely related field.

Level and Type of Experience: Considerable experience in work that required performing research, analyzing and applying regulations to specific issues. Such experience should include the application of tax laws, rules and regulations.

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

This is a new class specification developed as a result of an agency-wide classification and compensation study completed in March 1989.