Definition
Performs advanced-level tax examination and compliance work; independently conducts complex reviews of tax returns and financial records across multiple tax types, resolves sensitive or high-risk cases, and applies advanced judgment in determining tax liability and compliance issues; may provide technical guidance to other staff and assist with resolving complex casework; performs related work as required.
Work Examples
Assists supervisor by performing such duties as instructing employees, answering questions, distributing and balancing the workload, and checking work; may make suggestions on selection, promotions, and reassignments.
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, to determine compliance with tax laws, rules, regulations, and departmental policies.
Analyzes tax returns and pertinent records to become thoroughly familiar with any apparent irregularities, non-compliance, or violations; develops or assists in developing special audits of suspected criminal or civil law violators, or for revocation of licenses; verifies all accounts.
Reviews audits and examinations completed by lower-level staff to ensure mathematical accuracy, completeness, and appropriate application of laws, rules, and departmental policies. 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.
Appears at hearings or in court concerning protested liabilities; prepares and presents exhibits as legal evidence and testifies regarding audit or examination findings. Analyzes internal control and accounting procedures used by businesses to determine the reliability of their records and tax reporting methods.
Confers with taxpayers to explain tax laws, rules, and regulations as they apply to assessment of taxes.
Competencies Required
Knowledge:
- English Language – The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
- Accounting and Auditing – Professional accounting and auditing theory, methods, standards, and procedures.
- Law, Rules, and Procedures – Rules and regulations regarding state accounting and auditing procedures
Mathematics – Arithmetic, algebra, geometry, calculus, statistics, and their applications.
Economics and Accounting – Economic and accounting principles and practices, the financial markets, banking, and the analysis and reporting of financial data.
Administrative – Administrative and office procedures and systems such as word processing, managing files and records, stenography and transcription, designing forms, and workplace terminology.
Abilities:
Law and Government – Understand and adhere to applicable laws, legal codes, administrative rules, and regulations.
Auditing and Accounting – Perform detailed work involving the application of accounting theory and auditing concepts to routine auditing assignments.
Written Comprehension – Read and understand information and ideas presented in writing.
Written Expression – Communicate information and ideas in writing so others will understand.
Verbal 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.
Speech Clarity – Speak clearly so others can understand you.
Speech Recognition – Identify and understand the speech of another person.
Skills:
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
Mathematics – Using mathematics to solve problems.
Writing – Communicating effectively in writing as appropriate for the needs of the audience.
Mathematics – Using mathematics to solve problems
Coordination – Prioritizing, organizing, and accomplishing tasks.
Speaking – Talking to others to convey information effectively.
Minimum Qualification Requirements
Applicants must meet at least one of the following minimum requirements to qualify for positions in this job classification:
- Graduation from an accredited four-year college or university with a degree in accounting, finance, business administration, or a related field, and experience equal to one year of full-time work in tax, accounting, bookkeeping, auditing, insurance, analysis of financial or business forms and data, or answering technical or tax-related questions.
All of the following (a and b):
One year of full-time work experience in in tax, collections, accounting, bookkeeping, auditing, insurance, analysis of financial or business forms and data, or answering technical or tax-related questions; and
A total of four years of education and/or full-time experience (as described in part a), where thirty semester hours of accredited college or university coursework in accounting, finance, business administration, or a related field equals one year of full-time experience.
Five 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.
Current, continuous experience in the state executive branch that includes six months of full-time work as a Revenue Service Specialist 2 or Revenue Compliance Officer 2.
Notes
Travel may be required for positions in this class. Employees must arrange transportation to and from assigned work areas.