STATE TAX COMPLIANCE ENFORCEMENT SUPERVISOR 23224

08/01/91 B

This class is the third and supervisory level in a series of classes located in State Tax District offices which perform investigative office and field work involving tax liability and collection. Positions in this class supervise the activities of the compliance enforcement program in a tax district covering several political jurisdictions. Positions are responsible for overseeing revenue collection, compliance programs that establish and verify tax liability, and the auditing of small business enterprises. Positions also provide consultation to clarify and interpret state tax laws and assure compliance. This class is distinguished from the State Tax Field Representative Senior class by the responsibility for supervision of the regional tax compliance enforcement program. It is distinguished from the State Tax District Administrator class by the latter's responsibility for supervising all the tax compliance functions within a district, including auditing, collection, and taxpayer assistance programs.

Complexity of Work: Performs work of considerable difficulty in the management of field collections operations and the supervision of a staff of field agents engaged in tax assessment and collection activities. Supervises the analysis of complex fiscal data to establish and/or verity taxpayers' liability for any of a wide variety of taxes. Plans and initiates programs to collect delinquent taxes and to enforce compliance with tax laws. Establishes and oversees implementation of alternate collection actions. Authorizes initiation of administrative enforcement procedures or legal actions to encourage compliance with tax laws or to collect unpaid taxes. The actions include, but are not limited to, padlocking taxpayers' businesses, pursuing civil suits, and swearing criminal warrants. Advises staff on legal proceedings and court testimony. Identifies and establishes territorial boundaries for investigative staff; selects and directs audits of small business accounts for reporting and payment of applicable taxes; and identifies and recommends taxpayers for detailed audits. Responsibilities include interpreting policies to investigative staff; compiling and presenting reports concerning effectiveness of collection functions; evaluating investigative staff; developing training plans; and suggesting review and revision of existing policy.

Supervision Given: Supervises State Tax Field Representatives and State Tax Field Representatives Senior engaged in compliance enforcement activities and the collection of delinquent taxes.

Supervision Received: Receives direction from a State Tax District Administrator. Completes most investigative and enforcement activities without supervision. Refers unusual cases or those involving a departure from policy and standard practices to supervisor.

Scope: Work affects the supervision and operation of a tax district's collection and examination programs that enforce compliance with a variety of state tax laws.

Impact of Actions: Judgments affect the amount and timeliness of collection of tax revenue and the financial assets of individuals and businesses. Actions affect the public image of the agency and the efficiency of programmatic operations. Improper or untimely actions may result in civil suits against the agency or cause a loss of revenue.

Personal Contacts: Frequent external contacts with taxpayers or their representatives, including certified public accountants and attorneys, to negotiate settlement of tax liabilities and resolve complex cases. Law enforcement officials occasionally are contacted in order to coordinate criminal cases and to obtain their assistance in compliance enforcement, such as accompanying agency staff when a business is to be padlocked.

STATE TAX COMPLIANCE ENFORCEMENT SUPERVISOR

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

Skills: None identified for this class.

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 plan, organize, and direct subordinate staff in dispersed locations; to train, advise, and evaluate others in work activities. Demonstrated ability to operate a calculator or personal computer.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with course work in business administration/management, accounting, finance, supervision, law, or a related field.

Level and Type of Experience: Progressively responsible experience in bookkeeping, accounting, auditing, accounts receivable/collections, or related functions. Experience that involved supervision of bookkeeping, accounting, auditing, investigating financial records, analyzing and collecting accounts, or other related fiscal activities.

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

STATE TAX COMPLIANCE ENFORCEMENT SUPERVISOR

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This class was redefined and retitled as a result of the Classification Review/ Specification Update Program. This class replaces State Tax Field Collections Supervisor, effective August, 1991.