9/16/89 B

This is a single-class series responsible for enforcing the provisions of state employment tax laws by determining employer liability, auditing employer financial records and collecting delinquent taxes and quarterly reports. Positions in this class are located in local offices throughout the state and provide tax services to employers in an assigned geographic area.

Complexity of Work: Performs work of moderate difficulty which involves interpreting the Virginia Unemployment Compensation Act and applying its provisions to a wide variety of cases. Gathers and evaluates information related to employer tax liability and makes decisions on liability according to law. Attends liability hearings to provide pertinent facts. Audits and analyzes the financial records of private and public sector employers that range from simple journal entries to large automated accounting systems, and ensures compliance with state unemployment tax laws. Collects delinquent taxes and quarterly reports; and establishes payment plans to recover taxes due. Positions in this class use a thorough understanding of state and federal unemployment tax laws to interpret and apply the laws to a wide variety of individual employer situations.

Supervision Given: Supervision is typically not a factor.

Supervision Received: General supervision is received from a higher level supervisor or office manager. Supervisor approves legal action against employers and provides guidance in particularly complex cases.

Scope: Work affects employers’ compliance with unemployment laws and the success of the unemployment tax program in an assigned area of the state, which may include several less populous counties

and/or cities, or a portion of a major metropolitan area.

Impact of Actions: The correct determination of employer tax liability including audit and collection duties, results in timely payment of taxes. Incorrect decisions can result in improper amounts of taxes collected and may result in delayed unemployment benefits for future claimants.

Personal Contacts: Frequent external contact with employers and their representatives to establish employer l ability, to collect delinquent taxes and quarterly reports, to audit financial records and to provide information and technical assistance; and frequent internal and external contact with court, law enforcement and other local officials regarding legal action against employers to recover delinquent taxes.

Knowledge: Working knowledge of state and federal unemployment tax laws and of basic accounting and auditing principles and procedures.

Skills: None identified for this class.

Abilities: Demonstrated ability to interpret and apply laws and regulations to a variety of situations; to deal effectively with employers, their representatives, court and local officials and the general public; to plan work with a minimum of supervision; and to communicate effectively both orally and in writing.

QUALIFICATIONS GUIDE*

Licenses of Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in accounting, business administration or a related field.

Level and Type of Experience: Experience which provides knowledge of unemployment compensation law or experience in accounting, auditing or tax investigation.

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

This class was established in September 1983 when it replaced the Unemployment Tax Representative B and Unemployment Tax Representative C classes. It was revised as a result of the Classification Review/Specification Update Program in September, 1989.