This position is in Revenue’s Problem Resolution area, responsible for reviewing high-dollar delinquent tax cases to ensure collectability and assisting taxpayers. The position requires an in-depth understanding of the tax audit function and substantive tax laws to review, understand, and evaluate taxpayer account transactions & assist taxpayers with resolving outstanding issues. The position will work with Legal and Collections to secure payment of funds owed to the State. This position requires significant taxpayer contact and the ability to communicate and explain complicated tax issues.
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, incumbents can complete job duties of similar kind not specifically listed here.
- Performs audits of taxpayers accounting records such as invoices, sales journals, general ledgers, bank statements, and inventory entries to determine compliance with tax laws, rules, and regulations; assesses liabilities and explains assessments to taxpayers.
- Conducts interviews/field investigations, attends meetings or works at the taxpayer's location to gather pertinent information, records and/or documentation.
- Conducts research of corporate, business and personal income tax, licensing and withholding tax records, motor fuel receipts and/or sales and usage tax records to determine whether a field audit is necessary.
- Estimates tax liability from taxpayer records or other available information.
- Evaluates financial information and may arrange installment schedules for payment or prepares legal documents to enter judgement against delinquent taxpayers or secures legal authority from the court to garnish wages.
- Interprets laws and regulations relating to the administration and enforcement of tax provisions.
- Applies Generally Accepted Accounting Principles in the analysis of taxpayer records.
- Compiles spreadsheets and audit notes; prepares audit reports and conclusion summaries.
- Utilizes personal computer software to perform audit and analysis.
JOB REQUIREMENTS for Tax Auditor III
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
- Three years experience in tax auditing which includes auditing tax documents and records to determine tax liability in accordance with Generally Accepted Auditing Standards, including assessment of internal and external controls.
- Three years experience in interpreting laws, rules, regulations, standards, policies, and procedures.
- Six months experience in auditing business tax returns which includes auditing business tax documents and records to determine tax liability in accordance with Generally Accepted Auditing Standards and assessing internal and external controls.
- Six months experience in writing reports in a structured format containing an introduction, presenting the thesis, purpose or proposal with supporting evidence, explanation, facts, and analysis or examples with a conclusion or recommendations.
Conditions of Hire
Applicant must complete satisfactory criminal background check, reference checks, confirmation of compliance with federal and state tax laws, and any other required condition of employment.
The application and supplemental questionnaire are evaluated based upon a rating of your education, training and experience as they relate to the job requirements of the position. It is essential that you provide complete and accurate information on your application and the supplemental questionnaire to include dates of employment, job title and job duties. For education and training, list name of educational provider, training course titles and summary of course content. Narrative information supplied in response to the questions must be supported by the information supplied on the application including your employment, education and training history as it relates to the job requirements.
Once you have submitted your application on-line, all future correspondence related to your application will be sent via email. Please keep your contact information current. You may also view all correspondence sent to you by the State of Delaware in the “My Applications” tab at www.delawarestatejobs.com
Accommodations are available for applicants with disabilities in all phases of the application and employment process. To request an auxiliary aid or service please call (302) 739-5458. TDD users should call the Delaware Relay Service Number 1-800-232-5460 for assistance. The State of Delaware – An Equal Opportunity and Affirmative Action Employer.