Department of Administrative Services

Revenue Examiner 2 (8658AR)

$37.34-$48.13 Hourly / $2,987.40-$3,850.43 BiWeekly /
$77,971.14-$100,496.22 Yearly


PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Departments of Labor and Revenue Services (Audit Division), this class is accountable for independently performing a full range of tasks in conducting office and field examinations of financial records and accounts of businesses and of individual taxpayers to insure accuracy of tax liability.

DEPARTMENT OF LABOR: Independently identifies delinquent taxpayers.

DEPARTMENT OF REVENUE SERVICES: Independently acts as a specialist in a particular State tax and provides technical assistance to taxpayers.

GUIDELINES FOR JOB CLASS USE

This is the full professional working level and is used in the following capacities:
1. Principally responsible (i.e. 75% or more of time) for conducting highly complex in-house examinations involving complex and voluminous work requiring in-depth knowledge of tax law and considerable latitude in making judgments and applying tax law.
2. Independently conducts complex field examinations which involve large businesses and/or tracing and reconstruction of major portions of financial records.
3. Assists as a member of a team in the most complex examinations (i.e. large and particularly complex or difficult businesses).
4. Acts as a specialist in particular state taxes and is principally responsible for providing technical assistance involving complex issues about state taxes requiring in-depth knowledge of tax law and considerable latitude in judgments and applying tax law.
5. Independently plans and oversees taxpayer education or training projects and represents division on tax policy subcommittees.
Note: Examinations may be conducted in the field or office and out-of-state as required.

SUPERVISION RECEIVED

Works under the general supervision of an Examiner of higher grade.

SUPERVISION EXERCISED

May supervise lower level Examiners and/or clerical staff; may assist in training of new Examiners; may act as lead Examiner on individual examinations as assigned.

EXAMPLES OF DUTIES

Prepares for taxpayer examinations by reviewing tax returns, prior audit reports and other available data; meets with taxpayer to discuss audit procedures, answers questions and obtains necessary information and records; examines and verifies business and financial records; verifies that exemptions and deductions taken by taxpayers are valid and proper; employs test procedures applicable to enterprise under audit; prepares papers supporting all adjustments to tax returns; computes assessments; reviews and discusses audit findings with taxpayer and/or representatives 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 taxpayer inquiries such as how to fill out a tax return and what records must be maintained; may participate in hearings of disputed cases; may assign, control and/or review work of field and office examiners; performs related work as required.

DEPARTMENT OF LABOR: Independently conducts complex taxpayer examinations to insure accurate contributions to Unemployment Compensation Trust Fund.

DEPARTMENT OF REVENUE SERVICES

AUDIT DIVISION: Independently conducts complex taxpayer examinations for income, corporation, sales, use and excise or public services taxes; identifies taxpayers for audit purposes.

TAXPAYER SERVICES DIVISION: Independently provides a full range of taxpayer assistance involving all state taxes; reviews and analyzes taxpayer records and financial papers to assist taxpayers in preparation of tax returns; assists taxpayers in resolution of disputed bills or collection notices; obtains information from taxpayers and determines how tax laws and rulings apply to taxpayer's operations; as a specialist in particular state taxes, researches and provides written responses to complex technical questions concerning state taxes; creates and revises tax publications, tax forms and training materials; trains lower level permanent and temporary staff and may review work of lower level staff; represents division on tax policy subcommittees; when assigned to field office responsible for operations of taxpayer assistance function and oversees work of lower level permanent and temporary employees; when assigned to central office assists higher level staff in coordinating, planning and overseeing division educational and informational projects; speaks about state taxes before practitioners and taxpayers; performs related work as required.

KNOWLEDGE, SKILL AND ABILITY

Considerable knowledge of professional auditing methods, procedures and practices; considerable knowledge of accounting procedures, practices and systems of complex business corporations, partnerships and proprietorships; knowledge of tax accounting methods and practices; knowledge of appropriate tax statutes; considerable oral and written communication skills; considerable ability to analyze complex accounts, tax reports and financial statements and records; considerable ability to understand and apply complex tax statutes; considerable ability to deal effectively with taxpayers, corporate officers, tax accountants, tax attorneys and coworkers; ability to utilize computer software.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Seven (7) years of experience in accounting or auditing.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

One (1) year of the General Experience must have been at the junior working level involving the interpretation and application of tax law and fiscal principles.

Notes:
1. The junior working level in accounting or auditing is interpreted as work performed independently as a professional Accountant, Auditor or Accounts Examiner with responsibility for the exercise of independent analysis and judgment in application of professional accounting principles and practices.
2. For State Employees, this is at the level of Revenue Examiner 1, Accounts Examiner, Accountant.
3. Accounting Careers Trainee (target class Revenue Examiner 1 or closely related class) is a professional training level class and below the professional working level.

MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED

1. 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.
2. A Master's degree in accounting may be substituted for one (1) additional year of the General and Special Experience.
3. 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.

SPECIAL REQUIREMENTS

1. Incumbents in this class may be required to travel.
2. Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
3. Incumbents in this class may be required to speak a foreign language.

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 25

CANCELLATION CLAUSE

This replaces the existing specification for the class of Revenue Examiner 2 in Salary Group AR 25 approved effective February 15, 2012. (Revised to modify Special Requirements)

EFFECTIVE DATE

3/31/2017

CLASS: 8658AR; EST: 9/27/1963; REV: 3/31/2017;