Positions in this job family are assigned responsibilities involving technical examinations and inspections of tax forms, records and documents to determine tax liabilities and insure that required payments have been made. Responsibilities are performed at the paraprofessional level, but require specialized knowledge related to the division where the position is located and include providing assistance to taxpayers in complying with relevant tax laws and providing technical information concerning applicable laws and reporting requirements.
TYPICAL FUNCTIONS
The functions within this job family will vary by level, but may include the following:
Reviews tax returns and supporting documents to determine and/or verify tax liability and the accuracy of amounts reported; converses or corresponds with taxpayers concerning interpretations and applications of tax laws and regulations and concerning discrepancies in tax returns; makes corrections to tax returns as required; determines if further action is necessary and what that action should be, which may include but is not limited to assessment of delinquent taxes and initiation of the collection process.
Responds to inquiries from taxpayers by mail, telephone or in person; provides information and interpretation of tax laws and Commission policy and procedure specific to the division in which the position is found; assists taxpayers in the preparation and completion of tax forms and records.
Validates and processes tax refunds over 90 days old for possible interest due; corresponds with taxpayers concerning discrepancies in estimated income tax claimed versus Commission records showing actual payments; prepares assessments for estimated taxes claimed but not paid; assists taxpayers in Warrant Intercept inquiries; disburses, voids and/or intercepts tax refunds; may reissue refunds.
Determines compliance of business permit requests with tax law and Commission policy and procedure; determines whether the business qualifies for the requested permits; examines Commission profiles for sales tax permits, withholding records, beer and cigarette licenses, Secretary of State records, tax delinquencies and tax warrants; makes the final determination and either issues or denies issuance of business permits; creates a data base account for each business registration; determines frequency of tax reporting to be required; contacts taxpayers by phone or in writing to resolve discrepancies.
Contacts taxpayers by telephone and in writing for the purpose of collecting delinquent taxes and returned checks; researches tax records to determine the amount of tax liability and to ensure the collection process includes all types of delinquent taxes; calculates taxes due, interest and penalties; may negotiate pay-out agreements with the taxpayer using Commission guidelines; may occasionally attend special events to collect applicable taxes.
KNOWLEDGE, SKILLS, & ABILITIES
Level I: Knowledge, Skills and Abilities required at this level include knowledge of business arithmetic; and of office procedures, including the maintenance of records. Ability is required to establish and maintain effective working relationships with others; to communicate effectively, both orally and in writing; and to read, interpret and apply various rules and regulations.
Level II: Knowledge, Skills and Abilities required at this level include knowledge of basic accounting methods and procedures; of the computation and reporting of taxes; of office procedures, including the maintenance of records; and of business arithmetic. Ability is required to read comprehend, interpret and apply various laws, policies, procedures, rules and computations; to handle confidential work with discretion; to communicate effectively, both orally and in writing; and to establish and maintain effective working relationships with others.
LEVEL DESCRIPTORS
The Revenue Examiner job family consists of two levels which are distinguished based on the level of responsibility assigned and the extent of complexity of assigned duties.
Level I: At this level employees are assigned responsibilities involving routine examination and inspection of tax records and tax forms to determine tax liabilities and insure that required payments have been made. In this role they will assist taxpayers in completing and filing tax forms, prepare delinquent state tax forms from other sources, make routine explanations of various tax laws, assist taxpayers in filing requests for refunds and perform other related duties.
Level II: At this level employees are assigned responsibilities for a full range of tasks and activities related to the examination and inspection of tax forms and documents and insuring compliance with applicable tax laws, rules and regulations. In this role they will perform paraprofessional work in providing assistance to taxpayers, responding to inquiries by telephone, by mail, or in person, reviewing tax returns to verify tax liability, collecting delinquent taxes and similar work.
MINIMUM QUALIFICATIONS
Level I: Education and Experience requirements at this level consist of one year of experience in bookkeeping tax computation or related clerical work; or an equivalent combination of education and experience.
Level II: Education and Experience requirements at this level consist of those identified in Level I plus one additional year of qualifying experience; or an equivalent combination of education and experience.
CLASS: V17A; EST: 9/6/2007; REV: 7/2/2012 7:45:00 AM;
CLASS: V17B; EST: 9/6/2007; REV: 7/2/2012 7:45:00 AM;
