TAX SPECIALIST4223A1 Pay Grade: 32 DEFINITION OF WORK Summary This is advanced professional tax policy development work. Work involves the analysis of tax policy issues, preparation of recommendations for policy options and the development of methods to implement tax policies. An incumbent in this class researches laws in cases affecting many taxpayers, writes revenue ruling statements which involve a variety of technical factors, and reviews taxpayer requests which raise complex legal questions. Work also includes the preparation of tax policy training and operations manuals. Standard Classification Factors Supervision Received - LEVEL E: "Under administrative direction..." At this level, employees are free to plan, develop and organize all phases of the work necessary for its completion within program guidance. Generally, they can develop and utilize any procedures and methods which do not conflict with major policies. Supervision is generally exercised over them through staff conference-type discussions and a review of progress reports. 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. Consequences 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 D: The purpose of the contact is to justify, defend, negotiate, persuade or interrogate to settle matters, maintain good will, gain cooperation or reach compromises when the information is controversial or the individuals or groups have strong differences of opinions or diverse viewpoints. Extensive use of communication techniques and well developed communication skills are required for dealing with others. 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 E: Involves scheduling, supervising and evaluating work as a "manager" of first line supervisors or as a "first line supervisor" of workers who perform distinct and separate blocks of work generally related as to purpose but requiring different processes and methods. Responsible for hiring and disciplinary actions which may or may not require the approval of a higher level of authority. Distinguishing Features Differs from the Tax Policy Manager class which incumbents are responsible for the entire Tax Policy Program for the agency. EXAMPLES OF WORK PERFORMED Researches tax laws of Kansas and of other states, court decisions and the Internal Revenue Code to develop policies for the administration of state tax laws; researches relevant legal information in the development of tax policies when many taxpayers are affected, the affect on other tax policies is likely, or existing legal information does not clearly relate to the policy. Develops and modifies tax policies by writing formal revenue ruling statements which have broad applications or involve complex technical factors; interprets laws and regulations pertinent to tax policy statements; reviews the revenue ruling statements prepared by lower level tax specialists. Testifies at formal hearings or other levels of litigation as an expert witness. Determines tax policy and advises the Division of Taxation regarding compliance issues with established or new policy guidelines and procedures. Conducts conferences with individual and corporate taxpayers to resolve protested tax assessments or protested refund claim denials of unlimited amounts. Designs tax forms for all taxes for clarity of instructions. Reviews corporate taxpayer requests for change of accounting or reporting methods assigned by a higher level tax specialist; develops studies of taxpayer requests to include relevant legal issues, laws and regulations and makes a preliminary determination on these requests. Serves as tax legal advisor by preparing and coordinating the maintenance of tax policy training and operations manuals; assigns and reviews the training and operating policy manual development work of lower level tax specialists; organizes, prepares and conducts staff in-service training sessions. Assists in the enforcement of tax laws and the collection of state taxes by developing methods for matching taxpayer information available from federal agencies and other state agencies with taxpayer information available in the department in order to determine the tax liability of taxpayers; establishes procedures to identify and collect outstanding taxes from delinquent taxpayers. Assists taxpayers in voluntarily complying with tax laws by developing publications, instructions and other taxpayer assistance material. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge *Knowledge of the principles and issues of taxation. *Knowledge of the methods and procedures used in conducting taxation research. Knowledge of the accounting requirements and alternatives used in taxation. Knowledge of the Kansas laws, rules and regulations relating to tax programs administered by the Department of Revenue. Abilities *Ability to comprehend and interpret tax laws and policies. *Ability to organize and effectively communicate information, both orally and in writing. *Ability to establish effective working relationships with coworkers, tax practitioners and the public. *Necessary at Entry MINIMUM REQUIREMENTS: Five years of experience in analyzing administrative tax issues, tax table, forms and policy development and interpreting tax law. Education may be substituted for experience as determined relevant by the agency. NC: 06/94 |