State of Connecticut Executive Branch

Tax Appellate Officer (8592AR)

$46.97-$61.06 Hourly / $3,757.48-$4,884.07 BiWeekly /
$98,070.00-$127,474.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Department of Revenue Services, Appellate Division this class is accountable for independently performing a full range of tasks in the resolution of formal appeals to taxpayer assessments.

SUPERVISION RECEIVED

Works under the general supervision of a tax official of higher grade.

SUPERVISION EXERCISED

May lead professional and clerical employees as assigned.

EXAMPLES OF DUTIES

  • Performs analysis of protested tax liability cases for proper application of accounting principles and auditing methods; 
  • Reviews case files including tax statements, audit reports, and supporting documentation relative to tax liability in order to determine the relative importance of the facts and the value of the evidence supporting opposing views; 
  • Reconciles or oversees the reconciliation of differences in legal interpretations of tax law applied in the audit and the tax return and reconstructs the tax liability using the appropriate accounting methods; 
  • Conducts or assigns legal research in order to apply correct interpretation of tax law to the facts of a case; 
  • Determines if there are grounds for a hearing; 
  • Conducts or participates in informal conferences and formal hearings with taxpayers and/or their representatives as an impartial party in order to resolve issues of tax law and accounting principles; 
  • Prepares recommendations of decisions summarizing cases on the basis of facts presented or developed and applicable laws and regulations in light of recent court decisions; 
  • Recommends final determinations of tax assessment; 
  • Prepares paperwork necessary for case completion; 
  • On litigated tax liability cases, may work with the Attorney General's Office as a technical assistant or witness; 
  • Performs related duties as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge of
    • the principles, practices, and concepts of accounting and auditing; 
    • and ability to interpret and apply Connecticut tax statutes including appeal procedures as well as the Federal Internal Revenue Code; 
  • Considerable
    • interpersonal skills;
    • oral and written communication skills; 
  • Considerable ability to analyze and evaluate financial statements and tax reports; ability to conduct hearings; 
  • Ability to
    • make recommendations of final determination of tax assessment based on hearing data; 
    • conduct legal research; 
    • utilize computer software.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Eight (8) years of experience in accounting or auditing.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

One (1) year of the General Experience must have involved the interpretation and application of tax law and fiscal principles at the full working level of a Revenue Examiner 2.

MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED

  • College training in accounting or a closely related field may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
  • A Master's degree in accounting or taxation may be substituted for one (1) additional year of the General Experience.
  • Certification in either of the following may be substituted for one (1) additional year of the General Experience: Certified Public Accountant, Certified Internal Auditor.

JOB CLASS DESIGNATION

Classified/Competitive

OCCUPATIONAL GROUP

(36)-Tax Programs and Control

BARGAINING UNIT

(16)-ADMIN & RESID (P-5)

EEO

(2)-Professional

SALARY INFORMATION

AR 29

ACKNOWLEDGEMENT

As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes.  As such, a job class is not meant to be all-inclusive of every task and/or responsibility.

CANCELLATION CLAUSE

This replaces the existing specification for the class of Tax Appellate Officer in Salary Group AR 29 approved effective February 15, 2012. (Revised to modernize format and add Acknowledgement section) Final No. 23-256

EFFECTIVE DATE

10/02/2023
CLASS: 8592AR; EST: 10/26/1984; REV: 10/4/2023;