TAX EXAMINER SPECIALIST4219A1 Pay Grade: 21 DEFINITION OF WORK Summary This is lead technical work examining tax returns and accounts for moderately complex tax types; technical work examining tax returns and accounts for highly complex tax types; or supervisory work over a unit involving simpler tax types to determine individual or business tax liability. Work involves processing tax returns and accounts that require multiple and distinct calculations due to the higher complexity of the tax types. Work includes amending complex tax returns which requires in depth examination or investigation into specific tax types including revising the tax returns to finalize. Duties may include supervising lower level tax examiners. Standard Classification Factors Supervision Received - LEVEL C: "Under direction..." Employees at this level usually receive a general outline of the work to be performed and are generally free to develop their own sequences and methods within the scope of established policies. New, unusual, or complex work situations are almost always referred to a superior for advice. Work is normally periodically checked for progress and conformance to established policies and requirements. Difficulty - LEVEL C: Considerable - Duties which require a high degree of concentration because of the many factors which must be considered and weighed before a decision can be reached. Usually positions that require planning, developing, and coordinating programs and directing fairly large groups of people fall into this category. Complexity - LEVEL D: Work is of a diversified nature that usually involves multiple, unrelated steps. Analytical thought is necessary for dealing with complex data and situations. Work often involves a variety of unrelated processes and may require planning or carrying out a sequence of actions or both. Several alternatives usually exist at this level for approaching problems or situations. Workers at this level exercise a considerable amount of independent judgment. Work is controlled by occasional review and by reporting to or consultation with supervisors or superiors. When guidelines exist at this level, they are usually broadly defined or technical requiring careful analysis and interpretation. Consequence of Actions and Decisions - LEVEL D: Consequences of actions or decisions at this level are significant as the work may be rarely if ever reviewed, making errors difficult to detect. Errors may cause major program failure or a high degree of confusion. Injuries to others due to errors are serious or incapacitating or both and costs due to errors are substantial. Contacts - LEVEL B: The purpose of the contact is to plan, coordinate and advise on work efforts, interpret guidelines or instructions, elicit opinions or give guidance on the basis of facts to resolve common issues or problems when the information is not sensitive in nature or the individuals or groups are working toward mutual goals and have basically cooperative attitudes. Well developed 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 C: Typically involves limited supervisory responsibility which entails performing as a "first line supervisor" for a small number of employees. Supervision is not the primary responsibility of the job. Responsibility includes training, instructing, scheduling, and reviewing work and recommending hiring and disciplinary actions to a higher level of authority. Distinguishing Features Differs from the Tax Examiner Senior class which involves either the responsibility as lead worker in examination of simple tax types; technical work in examination of moderately complex tax types or in providing taxpayer assistance; or routine technical work in the examination of the most complex tax types. Differs from the Tax Examiner Manager class which involves managing a tax examination unit. EXAMPLES OF WORK PERFORMED Functions as a lead worker in examinations of moderately complex tax returns and accounts such as income, sales, withholding, homestead, property, food sales, taxpayer assistance or other taxes of equivalent complexity. Performs full performance examinations of highly complex tax returns and accounts such as corporate, inheritance, fair share, or other taxes of equivalent complexity. Functions as a unit supervisor over examinations of simpler tax returns and accounts such as motor fuel, mineral, excise or other taxes of equivalent complexity, including supervising lower level tax examiners. 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. Applies complex formulas in computing inheritance and estate tax liabilities and obtains information from administrators of estates when incomplete returns have been filed; disallows improper deductions claimed on complex inheritance tax returns; applies state laws in construing and interpreting wills and trusts; and applies laws of property and those of descent and distribution for determining tax liability; revises tax returns to finalize. Prepares federally mandated bankruptcy claims to protect Kansas' rights in bankruptcy litigation. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge Knowledge of tax laws, regulations and policies of the assigned tax program and its specialized phases. *Knowledge of tax examining and tax accounting principles. Knowledge of the principles and practices of office management. Abilities *Ability to plan, organize and direct large scale tax examining activities. *Ability to detect and explain errors, irregularities and violations and to analyze records and reports, synthesizing such information to develop recommendations to change procedures and policies. *Ability to make determinations and adopt corrective courses of action predicated on tax laws, rulings, precedents and reference material related to a complete tax program. *Ability to communicate clearly and concisely, orally and in writing, and to address various audiences effectively. *Ability to maintain satisfactory working relationships with other employees and the public. *Necessary at Entry MINIMUM REQUIREMENTS: High School Diploma or equivalent and two years of experience in accounting or auditing support work. Education may be substituted for experience as determined relevant by the agency. NC: 06/94 |