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Tax Auditor I (#MABS01)
$40,446.00 Yearly Min / $50,558.00 Yearly Mid / $60,670.00 Yearly Max


Tax Auditor II (#MABS02)
$45,798.00 Yearly Min / $57,248.00 Yearly Mid / $68,698.00 Yearly Max


Tax Auditor III (#MABS03)
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$55,182.00 Yearly Min / $68,978.00 Yearly Mid / $82,774.00 Yearly Max


Tax Auditor Supervisor (#MABS04)
$62,483.00 Yearly Min / $78,104.00 Yearly Mid / $93,725.00 Yearly Max


Tax Auditor IV (#MABS05)
$62,483.00 Yearly Min / $78,104.00 Yearly Mid / $93,725.00 Yearly Max


Tax Auditor Manager (#MABS06)
$66,489.00 Yearly Min / $83,111.00 Yearly Mid / $99,733.00 Yearly Max




Description of Occupational Work

Tax Auditors review, analyze and audit taxes filed by individuals and business entities to determine compliance with tax laws, rules, and regulations.  Taxes audited include, but may not be limited to, corporate, business, or personal income taxes; excise taxes such as motor fuel, motor carrier, tobacco, alcohol, retail marijuana or gambling taxes; bank franchise taxes, or other taxes administered by the State of Delaware.  Tax Auditors analyze and audit confidential tax and financial documents to determine the correct tax liability and ensure accurate collection of taxes, directly impacting the State’s revenue.  

Employees apply professional knowledge in tax and revenue auditing, Generally Accepted Accounting Principles (GAAP), as well as use discretion and independent judgement to perform tax auditing work. Work includes researching, compiling, and analyzing financial data; preparing audit plans; scheduling and performing audits which may include interviews or field audits; requesting records and documents; performing audit tests; determining tax liability, penalties, and interest due; and writing audit reports detailing recommendations for corrective action with supporting documentation.  A significant aspect of work is communicating technical tax information to ensure state tax laws are applied uniformly, deter tax evasion, promote voluntary compliance, and educate taxpayers.

Note: This career ladder series incorporates levels I, II, and III.  Based on the level of work applicable to the employing agency and functional area, positions can be allocated up to level III.  The I level is to provide entry for hiring new employees into the class series and includes performing routine work under close supervision, with opportunity for growth. This does not preclude hiring new employees at higher levels.  To implement the career ladder, current employees are assigned to the level for which they meet job requirements and promotional standards. The promotional standards, a selection document under separate cover, sets forth the criteria that identify, measure, and verify successful performance at each level.  The advancement of employees through the career ladder is dependent on an agency's or department's operational needs and distribution of work.

The Tax Auditor IV, Tax Auditor Supervisor and Tax Auditor Manager levels, although not part of the career ladder, provide competitive opportunities for the movement of employees.

Essential Functions

Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, employees can complete job duties of a similar kind not specifically listed here. 

  • Audits tax filings, financial records, and supporting documentation to determine tax liability and ensure the accurate collection of taxes in compliance with tax laws, rules, and regulations.

  • Researches tax records and conducts interviews which may include field investigations, to obtain and clarify information.

  • Identifies errors, issues, and non-compliance and makes recommendations for corrective action based on audit findings.    

  • Provides technical guidance and consultation to ensure state tax laws are applied uniformly, deter tax evasion, promote voluntary compliance and educate taxpayers.

  • Explains audit findings which may include tax assessments, delinquencies, penalties and interest due; works with taxpayers and their representatives to take action to bring the account into compliance.

  • Completes continuing education to remain current on auditing standards, methods, techniques, and best practices.

  • Uses commercial and proprietary automated information systems and computer software to research, review, analyze, document and report on financial information.  

  • Prepares and submits audit summaries and reports that clearly and accurately document findings and supporting facts and recommend agency action. 

  • Participates in meetings, conference calls, or on-site visits.

  • Delivers excellent customer service to internal and external customers and the public in person, electronically, or by written communication.  

  • Communicates and interacts effectively with people across cultures, ranges of ability, genders, ethnicities, ages, and races.

  • May review, process and ensure accuracy of returns, adjustments, refunds, corrections, or other tax account actions.

  • May prepare legal documents to enter judgment against delinquent taxpayers, secure legal authority from the court to garnish wages and arrange payment installment schedules.

Levels of Work

Tax Auditor I
This is entry level tax auditing work determining compliance with tax laws, rules, and regulations for the State of Delaware.  Employees perform the full range of Essential Functions, completing routine and standardized assignments under close supervision. 

  • Receives close supervision from a Tax Auditor Supervisor or higher; the supervisor provides specific instructions on all assignments, and frequent and detailed review of progress, accuracy, and quality of work.  Supervisor advice or assistance is readily available. 
  • Conducts less complex audits of tax filings, financial records and supporting documentation, and participates in more complex audits and projects.
  • Seeks guidance from higher-level staff on work that is outside a range of specified, acceptable procedures, standards, alternatives, and practices.
  • Assists with creating an audit plan and schedules interviews or on-site visits.
  • Provides technical guidance and consultation on routine tax matters such as tax processes, how to complete tax forms or documentation, and the status of a filing or audit.
  • Learns methods of research, analysis, and available resources and how to identify issues.
  • Communicates effectively with state, federal, or other agencies, businesses, or the public to gather, evaluate, and provide information.    
Tax Auditor II 
This is experienced level tax auditing work determining compliance with tax laws, rules, and regulations for the State of Delaware.  In addition to work performed by a Tax Auditor I, employees independently perform the full range of Essential Functions under general supervision.

  • Receives general supervision from a Tax Auditor Supervisor or higher; the supervisor provides general direction on all assignments, and regular review of progress, accuracy, and quality of work.  Supervisory advice or assistance is provided as needed.
  • Plans and defines the scope of audits and selects appropriate auditing methods and techniques.
  • Participates in complex audits and projects which may include working as a member of an audit team.
  • Provides technical guidance and consultation on more complex tax matters, such as explaining the relevant application of tax laws, rules and regulations, reasons for an audit, and resulting correction, adjustment, or assessment.  
  • Independently conducts research and analysis to identify issues; ensures supervisors/managers are informed on status, challenges, and concerns.
  • May lead staff by assigning, monitoring, and reviewing work and providing on-the-job training, guidance, and direction.
  • Communicates effectively with state, federal, or other agencies, businesses, or the public to gather and evaluate information and provide technical recommendations, guidance, and direction.
Tax Auditor III  
This is advanced level tax auditing work determining compliance with tax laws, rules, and regulations for the State of Delaware.  In addition to work performed by a Tax Auditor II, employees independently conduct complex tax audits with minimal supervision and may serve as point of contact for assigned tax program or operational area. Examples of factors contributing to complexity include the volume and breadth of governing statutes and regulations, the sophistication of the accounting systems used by taxpayers, and the nature of the tax type or audit issues presented, such as those requiring extensive research, testing, or sampling, those that are atypical, new, or involve substantial dollar amounts or significant non-compliance.  

  • Receives minimal supervision from a Tax Auditor Supervisor or higher; the supervisor defines objectives, priorities, and deadlines and assists the employee with unusual situations.
  • Conducts and recommends action for complex audits of tax filings, financial records, and supporting documentation that have a broad impact, span multiple states, involve conflicting viewpoints, or require the interpretation of multiple state and federal laws, rules, and regulations and a range of possible solutions.  
  • Plans, prioritizes, and defines the scope of complex audits, selects appropriate audit techniques, and determines if field investigation is warranted.
  • Provides technical guidance and consultation on complex tax matters such as correcting tax returns, reducing penalties or compromising on a balance within defined guidelines, or identifying potential fraud. 
  • Conducts research and analysis to resolve complex or sensitive tax issues and determines impacts.
  • Leads staff which may include leading an audit team or projects, by assigning, monitoring, and reviewing work and providing on-the-job training, guidance, and direction.
  • May attend hearings or court as a witness. 
  • Communicates effectively with state, federal, or other agencies, businesses, or the public to provide education and training on unfamiliar concepts, facilitate meetings, and identify and resolve challenges, needs, and complaints.    
Tax Auditor Supervisor
This level supervises tax auditing work to determine compliance with tax laws, rules, and regulations for the State of Delaware.  In addition to work performed by a Tax Auditor III, employees supervise daily tax audit program activities, research and resolve escalated issues, and ensure proper training and development of staff.  Employees are also responsible for ensuring prompt and accessible tax consultation services.  It is not the intent of this level to supervise Tax Auditor IV positions. 

  • Receives general direction and guidance from a Tax Auditor Manager or higher in terms of broad goals and objectives; employee establishes the methods for achieving goals and objectives and supervises daily operations.
  • Supervision is exercised over two or more merit full-time positions per the Merit Rules. The elements of supervision include planning, assigning, reviewing, evaluating, coaching, training, recommending hire or fire, and discipline.   
  • Develops staff by assigning increasingly complex work, ensuring completion of continuing education and training, and that staff are up to date on policies and procedures impacting assigned tax area.  
  • Makes decisions on complex or unusual challenges (highest level of non-managerial expertise); and only escalates or advises management when necessary.
  • Oversees auditing work for adherence to audit standards, best practices, and applicable state tax laws, regulations, and agency policies and procedures.
  • Evaluates auditing operations and performance; makes recommendations such as new or revised processes and procedures that facilitate effectiveness and compliance.
  • Analyzes reports and data prepared by staff, identifies trends, and resolves risk management issues.  
  • Conducts regular staff meetings to ensure deadlines and performance measures are met and monitors workflow to adjust unit priorities.   
  • Communicates effectively with state, federal, or other agencies, attorneys, businesses, or the public to ensure compliance and accuracy of tax audits supervised and identify and resolve complex or unusual challenges.
Tax Auditor IV 
This is expert level tax auditing work determining compliance with tax laws, rules, and regulations for the State of Delaware.  In addition to work performed by a Tax Auditor III, employees possess full responsibility for the largest and most complex tax audits of multi-faceted or multi-state businesses with significant impact on the State’s revenue, and audits involving potential fraud, criminal tax violations or tax evasion. 

  • Receives general direction and guidance from a Tax Auditor Manager or higher; assignments are reviewed upon completion for adherence to applicable laws, rules, regulations, standards, policies, and procedures. 
  • Conducts and recommends action for the most complex audits of business tax filings, financial records, and supporting documentation in a specialized tax area such as corporate, business, or personal income taxes; excise taxes such as motor fuel, motor carrier, tobacco, alcohol, or gambling taxes; or bank franchise taxes.
  • Serves as acknowledged expert (non-managerial) by management, peers, and others, providing technical guidance, consultation, and recommendations on the most complex tax matters that may have not been encountered before, requiring complex interpretation of state and federal laws, rules, regulations, standards, policies and procedures, and considering past decisions and precedents.
  • Performs cost-benefit measurement to prioritize audits; plans and defines scope based on audit complexity and may determine and assign audit teams.  
  • Participates in analyzing new or revised state or federal laws, rules, and regulations to determine impacts on assigned tax operations.
  • Resolves escalated issues from staff.
  • Prepares and explains detailed technical reports and memorandums summarizing audit findings, which may include tax settlement agreements.
  • Communicates effectively with state, federal, or other agencies, attorneys, businesses, or the public to explain complex audit recommendations and identify and resolve the most complex challenges, needs, and complaints.
Tax Auditor Manager 
This level manages tax auditing programs to enforce compliance with tax laws, rules, and regulations for the State of Delaware.  This level is distinguished from previous levels by managing and developing audit and investigative programs to identify and resolve unlawful avoidance or tax evasion.  Work includes representing the State as an expert in the assigned tax area, and decisions made directly impact State revenue.  

  • Receives general direction and guidance from an administrative supervisor in terms of broad goals and objectives; employee establishes the methods for achieving goals and objectives and manages daily operations.
  • Develops and manages audit and investigation programs for personal and business income taxes; excise taxes such as motor fuel, motor carrier, tobacco, alcohol, or gambling taxes, or bank franchise taxes.
  • Supervises operations directly or through supervisors.  Supervision is exercised over two or more merit full-time positions per the Merit Rules. The elements of supervision include planning, assigning, reviewing, evaluating, coaching, training, recommending hire or fire and discipline. 
  • Represents the State as a Subject Matter Expert for the assigned tax program at meetings, presentations, proceedings, and committees; resolves complex tax issues and provides education to others on current and revised laws, rules, regulations, standards, policies, procedures, and best practices, as well as past precedents and determinations.
  • Analyzes data and other research to identify needs and areas of improvement and makes recommendations to leadership on new or revised programs, services, and operations; communicates changes with stakeholders.
  • Makes recommendations for revision of the Delaware Code as it applies to assigned tax areas.  
  • Prepares a variety of reports, special studies, and projects to improve performance and make process improvements that foster quality and consistency.
  • May manage budgets, grants, or contracts.
  • Communicates effectively with state, federal, or other agencies, attorneys, businesses, or the public to resolve complex challenges, provide technical guidance on the proper interpretation of tax laws, rules, and regulations, and gain consensus on all phases of tax audits.

Knowledge, Skills and Abilities

The listed knowledge, skills, and abilities give a general indication of the core requirements for all positions in the class series.  KSAs listed are not exhaustive or necessarily inclusive of the needs of every position in the class.  

Note: Employees are not required to be proficient in the KSAs listed in this section at entry, but within six months to one year of performing work as described in each level of work. 

  • Knowledge of Generally Accepted Accounting Principles (GAAP). 
  • Knowledge of auditing standards, methods, techniques, and best practices. 
  • Knowledge of state and federal tax laws, rules, regulations, codes, standards, policies, and procedures. 
  • Knowledge of computer-assisted auditing techniques and related software. 
  • Knowledge of interviewing methods and techniques. 
  • Skill in using computer software and automated information systems to research and analyze data. 
  • Ability to compile, analyze, and interpret data and evaluate compliance.
  • Ability to make well-reasoned and timely decisions and logical conclusion based on careful, objective review analysis of available information. 
  • Ability to establish and maintain effective working relationships with a variety of people. 
  • Ability to write clear, concise working papers, analysis summaries, draft findings and recommendations. 
  • Ability to communicate effectively, both orally and in writing.
  • Ability to maintain confidentiality of internal and external documents and information. 
In addition to the above knowledge, skills and abilities, the Tax Auditor II requires:
  • Knowledge of effective corrective measures for bringing taxpayer accounts into compliance.
  • Skill in applying auditing standards, methods, and techniques to plan and conduct tax audits.
  • Skill in applying interview and evidence-gathering methods and techniques.
  • Skill in interpreting, explaining, and determining compliance with applicable state and federal laws, rules, regulations, codes, standards, policies, and procedures. 
  • Skill in effective communication, both orally and in writing, with internal and external stakeholders.  
  • Ability to recommend appropriate action based on audit findings such as refunds, penalties, or late payments.
  • Ability to handle issues and concerns of internal and external stakeholders thoroughly and tactfully.   
  • Ability to resolve challenges independently and escalate as appropriate.
In addition to the above knowledge, skills and abilities, the Tax Auditor III requires:
  • Knowledge of emerging trends and best practices in assigned tax auditing area.
  • Skill in applying advanced auditing standards, methods, and techniques to plan, prioritize, and conduct complex tax audits. 
  • Skill in researching and analyzing tax filings, financial records, and supporting documentation to determine tax liability and tax compliance.
  • Skill in recommending effective corrective measures for bringing taxpayer accounts into compliance.
  • Skill in preparing and interpreting a variety of reports.   
  • Skill in leading meetings, conference calls, or on-site visits to elicit information.
  • Ability to foster collaboration.
  • Ability to provide training, guidance, and direction to staff.
In addition to the above knowledge, skills and abilities, the Tax Auditor Supervisor requires:
  • Knowledge of the principles and practices of supervision.
  • Knowledge of policy and procedure development.
  • Skill in anticipating and resolving challenges, risks and facilitating compliance.
  • Ability to apply past practices and experience to resolve escalated challenges and sensitive matters while ensuring consistent technical guidance is given.  
  • Ability to analyze new and revised tax laws, rules, and regulations to determine impacts.  
  • Ability to assess the professional development needs of staff and provide opportunities to maximize their skills and meet professional tax auditing standards. 
  • Ability to set unit priorities, performance standards and monitor outcomes.
In addition to the knowledge, skills and abilities of the Tax Auditor III, the Tax Auditor IV requires:
  • Knowledge of policy and procedure development.
  • Skill in providing technical guidance and consultation on tax matters, requiring subject matter expertise in a specialized tax area.
  • Skill in examining business or excise tax records to determine tax liability.
  • Skill in anticipating and resolving challenges, risks and facilitating compliance.
  • Skill in recommending new processes, procedures, improvements and enhancements.
  • Ability to apply past practices and experience to resolve escalated challenges and sensitive matters while ensuring consistent technical guidance is given.    
  • Ability to analyze new and revised tax laws, rules, and regulations to determine impacts.
In addition to the above knowledge, skills and abilities, the Tax Auditor Manager requires:
  • Knowledge of the principles and practices of management.
  • Knowledge of program development and evaluation.
  • Knowledge of strategic policy formulation and evaluation.
  • Skill in developing policies and procedures.
  • Skill in analyzing and evaluating operations and performance to make recommendations on improvements.
  • Skill in managing an audit section and related resources that meet the State's mission, goals, and objectives. 
  • Skill in the preparation and presentation of complex technical subject matter.
  • Ability to recognize and integrate diverse or conflicting priorities.

Job Requirements

JOB REQUIREMENTS for Tax Auditor IV
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
  1. Three years’ experience in tax auditing to ensure compliance with tax laws, rules and regulations which may include but is not limited to auditing tax and financial documents to determine correct tax liability.
  2. Two years' experience in analyzing tax discrepancies or related problems, developing alternatives, recommending and advising on solutions. 
  3. Three years’ experience in preparing audit summaries and reports that clearly and accurately document findings, supporting facts and recommendations.    
  4. One year of experience in providing technical guidance and consultation on complex tax matters to taxpayers or their representatives in a specialized tax area such as corporate, business, or personal income taxes, excise taxes such as motor fuel, motor carrier, tobacco, alcohol, or gambling taxes, or bank franchise taxes. 


CLASS:
MABS01
EST:
11/15/2004
REV:
10/22/2023
FORMERLY JOB CLASS:
12402
REPLACES JOB TITLE:
MABG01

CLASS:
MABS02
EST:
10/22/2023
REV:

CLASS:
MABS03
EST:
11/15/2004
REV:
10/22/2023
FORMERLY JOB CLASS:
12403
REPLACES JOB TITLE:
MABG02

CLASS:
MABS04
EST:
11/15/2004
REV:
10/22/2023
FORMERLY JOB CLASS:
12407
REPLACES JOB TITLE:
MABG04

CLASS:
MABS05
EST:
11/15/2004
REV:
10/22/2023
FORMERLY JOB CLASS:
12404
REPLACES JOB TITLE:
MABG04

CLASS:
MABS06
EST:
7/1/1987
REV:
10/22/2023
FORMERLY JOB CLASS:
75234
REPLACES JOB TITLE:
MABZ27