Definition
Performs expert-level tax examination, audit, and compliance work; serves as a lead worker and technical authority; conducts the most complex, sensitive, or high-risk audits and examinations; resolves highly complex or disputed issues, and supports legal or appeals processes; assists in developing procedures or interpreting policy; 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.
Acts as auditor-in-charge of complex tax audit engagements by planning, organizing, and assigning work to audit team members; establishes audit scope, approach, and priorities, and ensures alignment with applicable laws and standards.
Conducts highly specialized complex tax audits by independently performing the full range of investigative, evaluative, and analytical functions.
Instructs and advises auditing crew on specific audit problems and questions of application of the laws to non-routine transactions; indicates audit priorities.
Participates in conferences with taxpayers and their representatives to present findings, explain determinations, and address questions or disputes.
Prepares and submits amended returns in cases of understated liabilities; attempts to obtain payment for liability; recommends claims for credits.
Prepares and directs the preparation of field audit reports containing scope and procedures followed, extent of test checking performed, substantiating data, and a summary of findings and recommendations.
Appears at hearings, or in court, concerning cases of protested liability; prepares and presents audit exhibits as legal evidence, and testifies as to accuracy and validity of audit; develops or assists in developing special audit of suspected major criminal or civil law violators, or for revocation of licenses.
Participates in an on-the-job training program by instructing in specialized methods and techniques of tax auditing, statutory provisions, and current application of the laws, rules, and regulations.
Develop audit procedures and processes for new audit programs by conducting test audits and analyzing results with recommendations to the audit committee.
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.
- Administration and Management – Business and management principles involved in strategic planning, resource allocation, human resources modeling, leadership technique, production methods, and coordination of people and resources
- 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.
Abilities:
Law and Government – Understand and adhere to applicable laws, legal codes, administrative rules, and regulations.
Written Comprehension – Read and understand information and ideas presented in writing.
Auditing and Accounting – perform detailed work involving the application of accounting theory and auditing concepts to routine auditing assignments.
Verbal Expression – Communicate information and ideas in speaking so others will understand.
Speed of Closure – Quickly make sense of, combine, and organize information into meaningful patterns.
Written Expression – Communicate information and ideas in writing 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.
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.
Coordination – Prioritizing, organizing, and accomplishing tasks.
Writing – Communicating effectively in writing as appropriate for the needs of the audience.
Negotiation – Bringing others together and trying to reconcile differences.
Social Perceptiveness – Being aware of others’ reactions and understanding why they react as they do.
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 three years of full-time work in professional 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):
Three years 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.
Seven 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 experience equal to eighteen months of full-time work as a Revenue Service Specialist 3 or Revenue Compliance Officer 3.
Notes
Travel may be required for positions in this class. Employees must arrange transportation to and from assigned work areas.