STATE TAX FIELD REPRESENTATIVE SENIOR 23223

7-1-88 B

CLASS CONCEPT/FUNCTION

This is the second class in a series of positions that perform investigative office and field work to confirm tax liability and effect collection. Positions in this class establish and verify liability, collect revenue, audit small business enterprises; provide consultation to clarify and interpret state tax laws and assure compliance; initiate legal action, and testify in litigation. This class is distinguished from the State Tax Field Representative class by the responsibility to analyze and resolve more complex tax collection issues and to provide technical guidance.

DISTINGUISHING FEATURES OF THE WORK

Complexity of Work: Performs work of moderate difficulty in gathering, compiling and analyzing data contained in tax forms, records, journals, ledgers, invoices or other financial documents. The work requires analysis of complex fiscal data to establish and verify taxpayers' liability for any of a wide variety of taxes. Plans and initiates action to collect delinquent taxes and enforce compliance with tax law; makes recommendations for alternative collection actions, including seeking judicial relief; testifies during legal proceedings; locates responsible taxpayers; conducts conferences to resolve delinquent accounts; communicates tax law; and discovers unreported taxes and acquires taxpayers' cooperation. Positions also compile data for the Annual Real Estate Sales Ratio Study; and tabulate and compile information of activities in order to report type of contacts, revenues collected, expenses and assignments completed. Provides technical guidance to State Tax Field Representatives and recommends alternative collection actions.

Supervision Given: Supervision over others is not typically a factor; however,positions may provide technical guidance to State Tax Field Representatives.

Supervision Received: Receives directions from a State Tax Field CollectionsSupervisor.

Scope: Work affects the auditing of accounts, the determination of liability, and the collection of taxes from taxpayers in an assigned geographic area.

Impact of Actions: Accurate and timely completion of assignments is essential in order to meet established goals and objectives. Effective job performance ensures accurate collection of taxes which affects the state revenue. Legal actions taken toward taxpayers, if in error, can result in civil suits against the agency and damage litigation to collect taxes.

Personal Contacts: Frequent contacts are made with taxpayers, taxpayer representatives, the general public, local constitutional officers, attorneys, accountants, judicial system officials, and state and federal agencies to secure information about taxpayers, to determine tax liability and to resolve tax accounts.

KNOWLEDGES SKILLS AND ABILITIES

Knowledge: Working knowledge of bookkeeping/accounting/auditing principles and techniques; and, of Virginia state tax laws, rules, regulations, forms, filing procedures; and, of Virginia legal processes.

Skills: Skill in operating a calculator or personal computer.

Abilities: Demonstrated ability to work effectively with the general public and promote a positive public image; to communicate effectively both orally and in writing; to analyze accounting records and arrive at logical and legally supportable conclusions; and to work without close supervision; and to advise others in work activities.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from high school or equivalent; with additional course work in business administration, accounting, finance, supervision, leadership, law, or a related field.

Level and Type of Experience: Work experience in bookkeeping, accounting, or auditing or in work activities which focused on responsible public contact, investigating financial records, or other activities which involved analyzing and collecting accounts.

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

CLASS HISTORY

This class specification is revised as a result of an agency-wide classification and salary study effective July 1, 1988 and replaces the State Tax Field Representative B specification dated January 1, 1975.