06/14/2013 03660

TAX EXAMINER 1

DEFINITION: This is trainee level work in the review and examination of tax returns, schedules and associated documents of individuals and business entities.

An employee in this job participates in an on-the-job training program designed to develop technical knowledge, competence and skill in reviewing and examining tax returns and associated documents in accordance with state tax laws, regulations and procedures. Employees participate in formal and informal training programs and classes designed to develop a working knowledge of tax laws, rules, regulations and procedures. As an employee gains technical knowledge and competence in assignments, the difficulty and complexity of examinations increases. Work is performed under the close direction of a technical or administrative supervisor who assigns examinations, gives preliminary instruction, and reviews work in progress and upon completion to ensure quality, completeness and adherence to laws, rules, regulations and procedures.

EXAMPLES OF WORK: Participates in formal, informal and on-the-job training programs designed to develop technical knowledge, competence and skill in examining tax returns and determining tax liability.

Works with experienced examiners and trainers to gain a working knowledge of departmental policies and procedures, and to learn the Commonwealth’s tax laws, regulations, rulings, bulletins and other Department releases.

Participates in a variety of individual and group training assignments to aid in the development of analytical and communications skills.

Assists examiners in on-the-job training assignments and is assigned more difficult and complex examinations as the training program progresses.

Assists examiners in computing penalty and interest charges on delinquent accounts and updating taxpayer files as necessary.

Reviews taxpayer's account activity to obtain information necessary to make a decision.

Corrects unintentional errors on tax documents and taxpayer files.

Prepares reports and presents the rationale and judgments used in determining a taxpayer’s liability.

Contacts taxpayers to obtain information regarding tax returns or tax documents.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of mathematics such as addition, subtraction, multiplication and division using whole numbers, dollar amounts and percentages.

Knowledge of office practices, procedures and equipment.

Knowledge of desktop computer software, such as word processing and email.

Ability to communicate effectively orally.

Ability to communicate effectively in writing.

Ability to read and interpret written materials.

Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING: Two years of general office work;

                                                                                                                                                   or

An equivalent combination of experience and training.