06/14/2013 03670

TAX EXAMINER 2

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

An employee in this job is responsible for reviewing and processing tax returns and associated documents in accordance with state tax laws, regulations and procedures. Work involves determining a taxpayer’s liability through the review and analysis of documents provided by the taxpayer; approving or denying refund requests; preparing and approving deferred payment plans; maintaining statistics and records of taxpayer activities; tracking a case through various procedures used to collect taxes; contacting attorneys, accountants and taxpayers to collect delinquent tax reports and tax monies; preparing correspondence to advise on the status of a case or explain the application of the tax laws; determining the presence of irregularities and initiating appropriate corrective action; and reviewing a taxpayer's file to obtain additional information concerning the case, and compute penalty and interest charges. Work is performed independently under the general supervision of a technical supervisor. Work is reviewed through general observance of completed work to determine adherence to departmental policies and regulations.

EXAMPLES OF WORK: Reviews tax documents and related information for compliance with tax laws and regulations to determine errors or omissions and to initiate corrective action.

Contacts attorneys, accountants and taxpayers by telephone and in writing to collect additional documentation, delinquent tax reports and tax monies.

Operates a personal computer (PC) to obtain tax information and to enter payments on the taxpayers' accounts.

Reviews taxpayer's file and related financial reports to determine taxpayer’s solvency, ability to pay, and the feasibility of continued collections attempts.

Reviews and approves requests for credit or refund, or a deferred payment plan, by examining the taxpayer’s total file.

Meets with taxpayers on a face-to-face basis to resolve difficult and complex problems concerning the taxpayers' accounts, initiate appropriate corrective actions, and explain the application of the tax law.

Prepares and approves deferred payment plans within certain dollar parameters.

Corresponds with taxpayers, attorneys, banks, other governmental agencies and field personnel to advise on the status of a case or to explain the application of the tax laws.

Verifies arithmetic computations on tax returns and related documents.

Computes penalty and interest charges on delinquent taxpayers’ accounts.

Corrects unintentional errors on tax documents and taxpayer files.

Initiates investigation and audit requests.

Prepares work sheets for improvised tax returns.

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 the applicable Pennsylvania tax laws, rulings and regulations.

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: Successful completion of the Tax Examiner 1 training period.