State of Maryland

A Revenue Examiner I is the entry level of work in tax assessments, collections, investigations and examinations, performing duties independently, as a member of an examination or collection team or providing professional taxpayer service assistance, within one or more of the specialized fields of revenue production, administered by the Comptroller of Maryland.  Employees in this classification work in specialized fields that may include sales and use tax, admissions and amusement tax, income tax, withholding tax, motor vehicle fuel tax, alcohol and tobacco tax and any other revenue levy authorized by the legislature.  Employees in this classification may supervise lower-level Fiscal Aides, Fiscal Clerks or Office Clerks.

Employees in this classification receive close supervision from a Revenue Specialist or Revenue Administrator.  The work may require travel in the State of Maryland.

Positions in this classification are evaluated by using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Revenue Examiner I, Revenue Examiner II and Revenue Examiner III are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees.  The Revenue Examiner I learns to perform duties under close supervision.  The Revenue Examiner II performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed.  The Revenue Examiner III performs the full range of duties and responsibilities under general supervision.

Learns to examine and edit tax returns submitted to the Comptroller of Maryland, in order to determine adequacy and compliance with reporting regulations and tax laws;

Learns to examine and edit International Fuel Tax Agreement (I.F.T.A.) reports and other reports submitted to the Comptroller of Maryland, in order to determine accuracy, adequacy and compliance with reporting regulations and tax laws;

Learns to interpret, apply and enforce the tax or licensing laws for one or more of the specialized fields of revenue production;

Learns to interpret, apply and enforce the regulatory controls for I.F.T.A.;

Learns to interpret, apply and enforce the regulatory controls for all beer, wine, liquor and tobacco tax laws;

Learns to encourage taxpayers by telephone, correspondence or in person to settle delinquent and deficient accounts or disputes in the most efficient manner;

Learns to communicate with individuals and firms to determine tax liabilities;

Learns to use legal documents, such as subpoenas, notices of assessment and garnishments to assure compliance with tax laws;

Learns to apply applicable tax laws to determine taxpayer filing requirements or other compliance issues;

Learns to initiate seizures and sale of property to satisfy tax claims;

Learns to investigate fraudulent or questionable tax practices to obtain evidence for possible prosecution or assessment;

Learns to write reports of determinations and actions taken for departmental files;

Learns to correct tax returns that are in error according to the applicable tax laws; Learns to adjust or amend taxpayer’s tax returns according to the applicable tax laws;

Learns to assist taxpayers through telephone or written communications in order to answer their specific questions according to the applicable tax laws;

May specialize within the overall tax assessment and collection program in an aspect of the program such as the processing of liens or other legal documents, the maintenance of employer withholding reports, the preparation of tax distribution reports, the preparation of revenue estimates or other program aspects;

Performs other related duties.

Ability to learn office methods and operations;

Ability to learn the techniques of interviewing, investigating and reporting;

Ability to learn to access various tax systems on-line;

Ability to learn the methods and procedures used in order to prepare tax returns and develop tax liability;

Ability to learn to comprehend, interpret and apply the tax laws to unique situations, involving the application of special interpretations and exceptions to the law;

Ability to learn to work independently or as part of an examination team;

Ability to learn to communicate effectively;

Ability to learn to prepare complete and accurate examination and investigation reports;

Ability to learn to develop and maintain effective working relationships with co-workers and the general public;

Ability to learn to apply tact and discretion in the handling of controversial issues with taxpayers;

Ability to learn to operate various types of computer equipment and related software.

Education:   Graduation from an accredited high school or possession of a high school equivalency certificate.

Experience: Two years of experience involving one or more of the following areas: customer service, telecommunications, fiscal clerical or clerical related work.

Notes:

1. Candidates may substitute additional education at an accredited college or university at the rate of thirty credit hours for one year of the required experience.

2. Candidates may substitute U.S. Armed Forces military service experience as a non-commissioned officer in accounting and budget classification or accounting and budget specialty codes in the financial clerical and technician field of work on a year-for-year basis for the required experience.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit C, Regulatory, Inspection and Licensure classes.  As provided by the State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Employees in this classification are eligible to receive overtime compensation.  An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by the State Personnel and Pensions Article, Section 8-305.

This classification is one level in a Non-Competitive Promotion (NCP) series.  NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance levels in a classification series.  In order to be non-competitively promoted to the next level in a NCP series, an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.