TAX EXAMINER SENIOR4257A1 Pay Grade: 19 DEFINITION OF WORK Summary This is lead technical work examining tax returns and accounts for simpler tax types; technical work examining tax returns and accounts for moderately complex tax types; routine technical work examining tax returns and accounts for highly complex tax types to determine individual or business tax liability; or technical work assisting taxpayers in completing their individual or business tax returns. Work involves processing tax returns and accounts that require multiple and distinct calculations due to the complexity of the tax types. Work includes amending tax returns which may require contacting the taxpayers by telephone or written correspondence for needed information; providing technical assistance to the taxpayers, as well as revising the tax returns to finalize the return. Work may include assisting or preparing tax and submission forms for the taxpayers on multiple tax types. 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 B: Average - Where the employee is confronted with a variety of duties susceptible to different methods of solution which, in turn, places a correspondingly higher demand upon resourcefulness and concentration. Positions which require the analysis and evaluation of raw data and the rendering of conclusions would, in many instances, fall into this category. 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 and 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 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 and Leadership - LEVEL B: Involves functional leadership responsibility. As a "senior worker", performing essentially the same or similar work as those overseen, responsibility includes training, instructing, scheduling and reviewing. As a "project leader" may be responsible for a phase(s) of a single project which includes planning, coordinating and reviewing the work of others. This level may also involve limited administrative responsibility such as participating in the evaluation of work performance. Distinguishing Features Differs from the Tax Examiner class in which incumbents function as a technical person in the comprehensive examination of the simpler tax types or provide routine technical examination of moderately complex tax types. Differs from the Tax Examiner Specialist class in which incumbents function as a unit manager for the simpler tax types; lead technical worker for the moderately complex tax types; or the full performance worker for the most complex tax types. EXAMPLES OF WORK PERFORMED Functions as lead worker in examinations of simpler tax returns and accounts such as motor fuel, mineral, excise or other taxes of equivalent complexity. Performs full performance examinations of moderately complex tax returns and accounts such as income, sales, withholding, homestead, property, food sales, or other taxes of equivalent complexity. Performs routine examinations of highly complex tax returns and accounts such as corporate, inheritance, fair share, 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. Reviews motor carrier property tax renditions for completeness and accuracy including assigning value to motor carrier equipment. Reviews accounts of taxpayers who owe a debt to the State of Kansas to verify the amount of tax refund they are claiming; determines the amount of tax refund to be setoff and go towards payment of the debt; answers queries from taxpayers about computations and changes on their tax return. Corresponds with taxpayers regarding clarifications of returns 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 and tax practitioners to provide or secure tax information. Verifies that federal adjustments have been applied to Kansas returns when applicable; ensures that assessments and abatements are in order. Examines inheritance tax returns of non-taxable and less complicated taxable estates, such as single life estates; determines the completeness of returns and requests additional information from administrators of estates as needed; applies statutes in interpreting the less complicated will, trusts, or estate documents, computes inheritance tax liabilities. REQUIRED KNOWLEDGE, ABILITIES AND SKILLS Knowledge Knowledge of tax laws, regulations and policies relevant to the assigned specialized phase of a tax program. *Knowledge of the principles and procedures applicable to examining tax returns and to tax accounting. Abilities Ability to outline tax examination programs and supervise subordinate tax examiners and other employees. *Ability to analyze records and reports and to detect errors or irregularities and discuss with taxpayers, attorneys and tax practitioners. Ability to make accurate determinations and adopt corrective action predicated on tax laws, rulings, precedents and other references related to the assigned phase of a tax program. *Ability to communicate clearly and concisely, orally and in writing. *Ability to maintain satisfactory working relationships with other employees and the public. *Necessary at Entry MINIMUM REQUIREMENTS: High School Diploma or equivalent and one year experience in accounting or auditing support work. Education may be substituted for experience as determined relevant by the agency. NC: 06/94 |