Definition
Performs journey-level tax examination and compliance work; independently reviews tax returns and financial records across a range of tax types, analyzes transactions, identifies discrepancies, and determines appropriate adjustments; performs related work as required.
Work Examples
Examines tax returns and related documents to determine the completeness, accuracy, and compliance with specific tax laws and regulations.
Performs tax audits of accounting records of individuals, partnerships, and business organizations; participates, individually or as part of a team, in a difficult phase of highly complex corporate tax; evaluates and determines consistency of accounting and recordkeeping procedures in relation to tax liabilities.
Reviews and analyzes entries in journals and ledgers for accuracy, completeness, and conformance with the tax laws, rules, and regulations; prepares work schedules to summarize and reconcile audit findings.
Examines appropriate operating assets, capital, liability, and other accounts and records for completeness and accuracy; determines whether all receipts are properly reflected in the records; locates and verifies any improperly recorded or unreported receipts.
Verifies legality of claimed exemptions or deductions; determines gross sales or net income; applies tax rate to net taxable balance and establishes total tax liabilities; compares tax liabilities with tax return files and records understatements or overstatements.
Presents detailed findings of audits in reports to specify audit procedures followed, tests made, and justification of taxable positions taken; reviews audit reports and discusses and explains significant provisions and current interpretations of various aspects of the revenue laws, rules, and regulations.
Prepares amended returns for corrected liabilities; attempts to obtain payment for liability due; appears in court concerning cases of protested liability; prepares and presents exhibits.
Analyzes internal control and accounting procedures used by businesses to determine the reliability of their records and tax reporting methods.
Corresponds with taxpayers and field staff to address discrepancies or incomplete items.
Computes tax, interest, and penalties on current and delinquent accounts.
Consults with taxpayers; responds to questions and explains applicable rules and regulations
Issues billing request notices, refund requests, liens, and releases from tax liability obligations.
Identifies individuals who are delinquent on submitting tax returns and payments.
Trains new examiners by explaining procedures, assigning work, reviewing work, and responding to questions to develop knowledge on the tax subject area.
Competencies Required
- Economics and Accounting – Economic and accounting principles and practices, the financial markets, banking and the analysis and reporting of financial data.
- Law and Government – Laws, legal codes, court procedures, precedents, government regulations, executive orders, agency rules, and the democratic political process.
- Customer Service – Principles and processes for providing customer services, including customer needs assessment, meeting quality standards for services, and evaluating customer satisfaction.
- English Language – The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
- Basic Arithmetic – Addition, subtraction, multiplication, and division.
- Clerical Procedures – Word processing, managing files and records, designing forms, and other office procedures and terminology.
Law and Government – Understand and adhere to applicable laws, legal codes, administrative rules, and regulations.
Oral Comprehension - Listen to and understand information and ideas presented through spoken words and sentences.
Oral Expression - Communicate information and ideas in speaking so others will understand.
Deductive Reasoning – Apply general rules to specific problems to produce answers that make sense.
Inductive Reasoning – Combine pieces of information to form general rules or conclusions.
Problem Sensitivity – Tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem.
Active Listening – Giving full attention to what other people are saying, taking time to understand the points being made, asking questions as appropriate, and not interrupting at inappropriate times.
Critical Thinking – Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions or approaches to problems.
Reading Comprehension – Understanding written sentences and paragraphs in work related documents.
Speaking – Talking to others to convey information effectively.
Writing – Communicating effectively in writing as appropriate for the needs of the audience.
Minimum Qualification Requirements
Applicants must meet at least one of the following minimum requirements to qualify for positions in this job classification:
Four years of full-time work experience in tax, collections, accounting, bookkeeping, auditing, insurance, analysis of financial or business forms and data, or answering technical or tax-related questions.
Graduation from an accredited four-year college or university with a degree in any field.
A total of four years of education and/or full-time experience, where thirty semester hours of accredited college or university course work in any field equals one year of full-time experience in tax, accounting, bookkeeping, auditing, insurance, analysis of financial or business forms and data, or answering technical or tax-related questions.
Current, continuous experience in the state executive branch that includes experience equal to twelve months of full-time work as a Revenue Service Specialist 1 or Revenue Compliance Officer 1.
Notes
Travel, including overnight travel, may be required for positions in this class. Employees must arrange transportation to and from assigned work areas.
Some positions in this class may require an applicant to have the ability to pass a background investigation.