A class incumbent manages and directs the operation of a Bureau within the Division of Revenue and is responsible for overseeing the determination of taxpayer compliance with applicable tax statutes and the effective payment of any tax deficiencies found.
Nature and Scope
A class incumbent reports to an Assistant Director of the Division of Revenue. The incumbent is responsible for developing and overseeing programs to detect underreporting or nonreporting of tax liabilities or other misapplications of Delaware tax statutes. Work includes developing and overseeing special examination or investigative programs for implementation by staff. An incumbent develops procedures for expansion of the data base necessary for the identification and investigation of unlawful avoidance or tax evasion practices. In addition, the incumbent develops budgetary proposal for the unit and prepares and/or oversees the preparation.
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.
Recruits, trains, and evaluates the performance of subordinates and makes assignments.
Directs the work of tax examination staff in the inspection and examination of accounting and other financial records in order to determine tax liabilities.
Reviews complex cases in order to determine if tax law, including constitutional nexus, has been properly applied.
Develops and oversees the implementation of special examination or investigative programs to determine if protracted examinations would result in appreciable revenue gain to the State.
Designs procedures for expansion of the data based necessary for the identification and investigation of tax evasion or unlawful avoidance practices.
Serves as focal point for the Division in the receipt and exchange of intelligence information regarding unlawful interstate activities.
May testify before the Grand Jury or before Civil or Criminal Courts of Law.
Conducts staff meetings to explain changes in tax law, internal operating procedures or Division regulations.
Makes recommendations for revision of the Delaware Code as it applies to selected tax areas. Develops informational packets for distribution to advise selected groups of tax and licensure requirements.
Prepares production reports, special studies and develop budget and equipment request for the unit.
Knowledge, Skills and Abilities
The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
Knowledge of managerial and supervisory principles and practices.
Knowledge of field investigation and collection methods and techniques.
Knowledge of applicable tax laws, rules and regulations.
Knowledge of accounting and/or bookkeeping practices and their application to the analysis of accounts for tax enforcement purposes.
Knowledge of recordkeeping practices and procedures.
Knowledge of effective means of oral and written communications.
Skill in examining business records to determine tax liability.
Ability to explain tax laws, rules and regulations and their application in determining tax liability.
Ability to evaluate data and make valid recommendations and determinations.
Ability to establish and maintain effective working relationships with associates and the public.
Ability to communicate effectively both orally and in writing.
Ability to use tact, diplomacy and judgement in dealing with the public and to elicit sensitive information.
JOB REQUIREMENTS for Tax Examination and Investigation Manager
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Possession of a Bachelors degree or higher in Accounting, Business Administration, Economics, Finance, Business Management, Computer Information Systems or related field.
Three years experience in auditing financial records and documents 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 staff supervision which includes planning, assigning, reviewing, and evaluating the work of others.
Knowledge of computer assisted auditing which includes using computer programs to analyze data, select, manipulate and sort data, perform calculations, select audit samples and print reports.