In the Departments of Labor and Revenue Services (Audit Division), this class is accountable for conducting or assisting in the examination of financial records and accounts of business and of individual taxpayers to insure accuracy of tax liability.
DEPARTMENT OF LABOR: Identifies delinquent taxpayers.
DEPARTMENT OF REVENUE SERVICES: Provides technical assistance to taxpayers.
GUIDELINES FOR JOB CLASS USE
This is a junior working level class used in the following capacities:
Independently conducts in-house examinations of tax returns and other tax related documents.
Independently conducts routine field examinations of accounts and financial records of companies doing business in Connecticut for a full range of taxes.
Assists in conducting complex field examinations of large businesses and/or tracking or reconstructing of major portions of necessary financial data and records.
Independently provides assistance to taxpayers involving all state taxes in telephone assistance area or in a field office location.
Assists in creation and revision of technical educational and training materials and provides training to taxpayers to ensure understanding of and compliance with state taxes.
NOTE: Examinations may be conducted in the field or office and out of state as required.
Works under the general supervision of an Examiner of higher grade in the performance of routine tasks, receives closer supervision when performing more advanced tasks.
May lead Assistant Accountants or other paraprofessional staff as assigned.
EXAMPLES OF DUTIES
Performs a limited range of related duties in the examination of financial records;
Prepares for audits by reviewing tax returns, prior audit reports and other available data preliminary to the audit;
In conducting a field audit, meets with taxpayers to discuss audit procedures, answers questions and obtains necessary information and records, then examines and verifies business and financial records;
In conducting an office audit, reviews tax returns and supporting documents filed by taxpayers;
Prepares papers supporting all adjustments;
Computes assessments; reviews and discusses audit findings with taxpayer and/or representative to illustrate how tax laws and rulings apply to taxpayer's specific operations and support audit results;
Prepares statistical and narrative reports explaining and supporting audit results;
Answers taxpayers inquiries such as how to fill out a tax return and what records must be maintained;
May participate in hearings of disputed cases;
Performs related duties as required.
DEPARTMENT OF LABOR
Conducts or assists in conducting taxpayer examinations to ensure accurate contributions to the Unemployment Compensation Trust Fund.
DEPARTMENT OF REVENUE SERVICES
Conducts or assists in conducting taxpayer examinations for the income, corporation, sales, use and excise or public services taxes.
Taxpayer Services Division
Provides technical assistance to taxpayers;
Assists taxpayers in completing state tax returns and other related documents;
Assists in resolution of disputed bills or collection notices;
Obtains information from taxpayers and determines how tax laws and rulings apply to taxpayer’s operations;
Researches and provides written responses to technical questions concerning state taxes;
Assists in creation and revision of tax publications, tax forms and training materials;
Represents division on interdepartmental committees;
Speaks about state taxes before practitioners and taxpayers;
May assist in training lower level staff and temporaries;
Performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Knowledge of professional auditing methods, procedures and practices;
accounting procedures, practices and systems of complex business corporations, partnerships and proprietorships;
tax accounting methods and practices;
appropriate tax statutes;
oral and written communication skills;
analyze complex accounts, tax reports and financial statements and records;
comprehend and apply tax statutes;
prepare clear, concise, comprehensive narrative and statistical reports and papers;
utilize computer software.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Six (6) years of experience in accounting or auditing.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
Two (2) years of the General Experience must have been at a paraprofessional level.
This experience is interpreted as work performed at the level of a full charge bookkeeper with responsibility for maintenance, reconciliation and balancing of a complete set of financial records. Work at this level requires exercise of independent judgment in applying bookkeeping and some basic accounting principles.
For state employees, this experience is interpreted at the level of Assistant Accountant.
MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED
Successful completion of an Accounting Careers Trainee program approved by the Department of Administrative Services may be substituted for the General Experience and Special Experience.
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 may be substituted for one (1) year of the General and Special Experience.
Examination requirements met in any of the following may be substituted for one (1) year of the General and Special Experience: Certified Public Accountant, Certified Internal Auditor or Certificate in Management Accounting.
Incumbents in this class may be required to travel.
Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
Incumbents in this class may be required to speak a foreign language.
JOB CLASS DESIGNATION
(36)-Tax Programs and Control
(16)-ADMIN & RESID (P-5)
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.
This replaces the existing specification for the class of Revenue Examiner 1 in Salary Group AR 23 approved effective March 31, 2017. (Revised add Acknowledgement section and modify content) Final No. 23-045