TAX EXAMINER4218A1 Pay Grade: 16 DEFINITION OF WORK Summary This is technical work examining tax returns and accounts for simpler tax types or routine technical work examining tax returns and accounts for moderately complex tax types to determine individual or business tax liability. Work involves processing tax returns and accounts that require routine calculations and uncomplicated verification of exemptions, liabilities, figures and other tax documents. Work also includes making standard adjustments to taxpayers accounts and taking limited corrective action when errors are detected. Work may include assisting or preparing tax and submission forms for the taxpayers on a single tax type. Standard Classification Factors Supervision Received - LEVEL B: "Under general supervision…" Employees working under general supervision usually receive some instructions with respect to the details of most assignments but are free to develop their own work sequences within established procedures, methods and policies. They are often physically removed from their supervisor and subject to only periodic checks. Difficulty - LEVEL A: Routine… Where the work is usually repetitive and the employee works from detailed instructions, the difficulty is usually limited to accuracy and speed. Complexity - LEVEL C: Work is of a standardized nature that may involve a variety of duties. Analytical thought becomes more important at this level due to increased data and changing situations. Tasks usually have several steps, some of which may not be directly related. Alternatives may exist for processes or methods to be used in solving problems. Workers at this level exercise a moderate amount of independent judgment. Work is controlled by routine review and reporting to or consultation with supervisors. When guidelines exist at this level, they tend to be more complicated or technical in nature requiring careful interpretation. Consequence of Actions or Decisions - LEVEL C: Consequences of actions or decisions at this level are limited in scope and effect as the work is reviewed occasionally. Errors may cause moderate inefficiency. Costs due to errors may be significant. Contacts - LEVEL A: The purpose of the contact is to obtain, clarify, give or screen established factual information, regardless of the type (i.e., easily understood or technical) within a well-defined relationship. Normal communication skills are required. Physical Demands - LEVEL A: The work is predominantly sedentary and requires minimal or negligible physical exertion. The employee is normally seated; however, the nature of the work allows for periods of standing or walking at will. Environmental Conditions - LEVEL A: The work environment involves normal everyday hazards or discomforts typical of offices, meeting and training rooms, or libraries. Comfortable levels of temperature, ventilation, lighting and sound are inherent in the work environment. Exposure to deviations from pleasant environmental conditions is only occasional. The likelihood of injury is remote. Supervision/Leadership - LEVEL A: No supervisory or leadership responsibility; may explain work instructions or assist in training others. Distinguishing Features Differs from the Tax Examiner Senior class which involves either the responsibility as lead person in examination of simple tax types; full performance technical person in examination of moderately complex tax types or taxpayer assistance; or routine technical person in examination of the most complex tax types. EXAMPLES OF WORK PERFORMED Performs full performance examinations of simpler tax returns and accounts such as motor fuel, mineral, excise or other taxes of equivalent complexity. Performs routine examinations of moderately complex tax returns and accounts such as income, sales, withholding, homestead, property, food sales, or other taxes of equivalent complexity. Makes final determinations on tax to be abated or assessed, or whether to exempt leases from tax; reconciles and adjusts taxpayers' accounts on computer and paper file; prepares invoices, vouchers and refunds; and approves the closing of accounts. Corresponds with taxpayers regarding clarifications of return adjustments, improper filings, assessment of interest and penalties, and returned checks; answers technical tax related queries of office callers. Contacts court clerks, county and other public officials, attorneys, tax practitioners, or taxpayers to provide or secure tax information. Examines amended or hand-flagged individual tax returns or those rejected by computer, verifies estimated tax payments; reconciles accounts by corresponding with taxpayers; and obtains proof of payment and release of billings or refunds to taxpayers. Verifies that federal adjustments have been applied to Kansas returns when applicable; ensures that assessments and abatements are in order; responds to correspondence from taxpayers or their representatives related to filing requirements. Assists taxpayers in preparing tax returns, explains interpretations of tax statutes and bureau policies to accountants, attorneys and others; answers questions in regard to individual accounts and correspondence originated by the bureau. Reviews taxpayer accounts to verify liabilities due; contacts taxpayers for the purpose of collecting overdue tax payments and responds to inquiries concerning the status of taxpayer accounts; and sets up payment plans when no other option is available to obtain tax payments. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of arithmetic usage and application procedures. *Knowledge of English usage and written communications. Knowledge of tax laws, regulations and policies relevant to the assigned tax program. Knowledge of the practices and procedures applicable to the examination of tax returns. Knowledge of the principles and procedures of tax accounting. Abilities *Ability to analyze records and to detect and explain errors and irregularities to taxpayers. *Ability to read and comprehend tax laws, departmental policies and procedures. Ability to use calculators, personal computers and application software. *Ability to communicate clearly, concisely and effectively, both orally and in writing. *Ability to establish and maintain effective working relationships with other employees and the public. *Necessary at Entry MINIMUM REQUIREMENTS: High School Diploma or equivalent. NC: 06/94 |