TAX AUDITOR SENIOR 23233Error! Bookmark not defined.

08/16/91 B

This is the second class in a series that conducts on-site field audits and examinations of taxpayers' financial accounts to determine their compliance with tax laws administered by the Department of Taxation or by the Department of Motor Vehicles. This class is distinguished from the Tax Auditor by its responsibility to recommend approval of audit candidates, lead audit teams, review and approve audit reports, and provide technical guidance to Tax Auditors. It is distinguished from the Tax Audit Supervisor by the latter's responsibility for the supervision of an audit program in a tax district office or in the central office of the Department of Motor Vehicles.

Complexity of Work: Performs auditing work of considerable difficulty, which involves the planning and conduct of on-site examination and analysis of the taxpayer's financial records by individual auditors or audit teams. Positions in this class audit corporations and other business enterprises to test compliance with state tax laws, rules, regulations, and reporting requirements. Positions examine tax returns, reports, agency records, and other documents and data, and taxpayer characteristics to identify audit candidates; contact selected audit candidates to advise them of impending audit, set up the initial interview, and establish an audit schedule; examine financial records of original and final entry to determine compliance with state tax laws, rules, and regulations for proper recordation, application of financial transactions, and reporting; prepare detailed work sheets and reports to show accounting adjustments and reconciliations and to support determinations of tax liability; present audit results, orally and in writing, to the taxpayer and agency management; advise taxpayer of proper accounting and reporting procedures to reconcile discrepancies; and record own work activities and account for work related expenses. Positions advise Tax Auditors on complex technical issues and also may testify at appeal hearings. Some auditing activities may be geographically located outside the state. May select and assign audit candidates to other Tax Auditors.

Supervision Given: Supervision generally is not a factor in these positions. However, incumbents may be required to lead audit teams, provide technical guidance to Tax Auditors and orient them in work activities, approve audit reports, and make recommendations on the evaluation of assigned auditors.

Supervision Received: Receives direction from a Tax Audit Supervisor who is responsible for the accomplishment of program goals and is available for guidance concerning general management, administration, and operational matters.

Scope: Performs as lead worker for assigned audits of taxpayers' accounting records to determine compliance with tax laws, rules, and regulations; assesses liabilities; and explains assessments to taxpayers in order to avoid their future noncompliance. The work also affects the efficiency of the organizational unit and the performance of assigned Tax Auditors.

Impact of Actions: Incumbents are responsible for the conduct of audit activities that affect the extent to which taxpayers who contribute substantial revenues to the Commonwealth are in compliance with state tax codes. Errors and inefficient actions may result in the loss of revenue and incorrect tax assessments, and may involve the Commonwealth in controversy and litigation.

Personal Contacts: Frequent external contacts with corporate accountants, financial officers, and other officials to advise of and schedule audits, obtain accounting records and other financial information, and to discuss audit findings, which may include additional taxes, penalties, and interest. Occasional external contact with accountants, attorneys, and the public in order to explain tax laws and procedures.

TAX AUDITOR SENIOR

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Knowledge: Considerable knowledge of accounting and auditing principles and procedures; financial records, statements, and schedules; and Virginia and federal tax laws, rules, and regulations. Working knowledge of the use of computers in accounting and auditing. Some knowledge of leadership principles and practices.

Skills: None identified for this class.

Abilities: Demonstrated ability to gather data through interviewing, examining written records, and observing physical environments; to compile findings and report them orally and in writing; to maintain equanimity in all situations; to communicate effectively, orally and in writing; and to organize, assign, and monitor work activities.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in accounting, auditing, finance, supervision, law, or other related fields.

Level and Type of Experience: Progressively responsible accounting or auditing work that included responsibility to interpret and apply laws, rules, and regulations related to taxes. Experience in assisting a team leader or orienting others in work activities.

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

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This is a revised and retitled class specification developed as a result of a study of tax auditor positions conducted by the Department of Taxation and validated by the Department of Personnel and Training and the Department of Motor Vehicles, effective August 1991. This class replaces State Tax Auditor B.