01/12/1995 03852

TAX DISCOVERY SPECIALIST

DEFINITION: This is specialized tax discovery work in the Department of Revenue in reviewing and analyzing tax data to identify potential taxpayers, make tax determinations, request the filing of tax returns or reports, and collect tax monies due.

An employee in this class is responsible for reviewing and analyzing tax data to determine whether businesses or individuals have business activities in Pennsylvania and whether they are subject to Pennsylvania tax requirements for sales and use, corporation, employeer withholding, motor fuels, personal income, or any taxes administered by the Department. Work involves analyzing Business Activity Questionnaires received from businesses or individuals to determine how they conduct business activities in Pennsylvania or what properties are owned or leased in Pennsylvania and determines the status of taxes. Work involves reviewing and analyzing computer data selected by analysts in cross matching the Department's tax files with federal tax records, records from other state agencies on taxpayers, and out-of-state records on taxpayers to determine whether businesses and individuals are registered, paying taxes, and filing returns; and reviewing and analyzing tax data from various sources through referrals to determine whether taxpayers are subject to taxes. Employees in this class contact businesses, individuals, and their representatives to register them to collect current and past taxes due; corresponding with other states and federal agencies to obtain data on Pennsylvania businesses and individuals who may be in violation of state tax laws. Work also involves providing information to the Bureau of Audits and/or other agencies for further collection activity or prosecution; and sending Notice of Assessments to taxpayers, with additional interest calculated, who fail to respond to initial letters. Work is performed under the supervision of a Manager and supervisory guidance is available to resolve problems involving new or unique situations of a precedent setting nature.

EXAMPLES OF WORK: Analyzes Business Activity Questionnaires sent to corporations or individuals to determine how they conductbusiness activities in Pennsylvania or what property is owned or leased in Pennsylvania and determines the status for corporate, sales and use, employeer withholding, motor carrier road, and liquid fuels taxes.

Analyzes and evaluates computer cross matches with federal tax records, other state agencies, and other states to determine if the potential exists for a corporation or individual to meet the definition of doing business in Pennsylvania and whether they are subject to Pennsylvania tax requirements for all taxes including corporate net income, franchise, insurance premiums, utilities gross receipts, public utility realty, mutual thrift institutions, bank shares, employeer withholding, sales and use, personal income, motor carrier road, and liquid fuels taxes.

Evaluates computer cross matches for tax accounts that are operational for an Employeer Identification Number for all taxes to determine if a corporation or individual meets the criteria for doing business in Pennsylvania and if they are subject to various Pennsylvania taxes.

Assists in the research, development, and implementation of Revenue Discovery and enforcement programs and establishes procedures and guidelines to ensure collection of various taxes through other Departments.

Analyzes information received from Environmental Resources, Fish Commission, Transportation and other state agencies to identify and refer for audit any businesses that may not be properly collecting or reporting taxes to the Department of Revenue.

Initiates leads for new sources of revenue within existing tax structure including self-generated cases and data gathering.

Analyzes and identifies underpaid or overpaid taxes; and identifies potential tax due and contacts the individual purchaser to collect any tax that may be due.

Contacts businesses and individuals who should report corporate,sales and use, employeer withholding, personal income, and motor fuels taxes to attempt to have them register to prospectively collect all taxes due and pay any past due taxes from the time a business began activities in Pennsylvania.

Corresponds and interacts with other state tax and federal agencies to secure data and information on Pennsylvania businesses and residents who are in violation of the Commonwealth's tax laws.

Writes letters to obtain further clarification of a business' or individual's activities to make a determination of whether they are subject to Pennsylvania tax laws.

Provides information to the Bureau of Audits and/or other agencies for further collection activity or prosecution.

Researches corporation, sales and use, and employeer systems to determine if the company is liable for other Pennsylvania taxes.

Attends meetings to answer questions based upon technical tax expertise.

Sends Notice of Assessments to taxpayers, with additional interest calculated, who fail to respond to initial letter.

Sends letters to businesses who should report these taxes and attempts to register them to collect current and past-due taxes.

Determines tax liability by application of appropriate tax rules, regulations and case laws.

Prepares status reports on projects.

Assists businesses to register in Pennsylvania.

Pursues the collection of the tax liability for businesses subject to payment of various Pennsylvania taxes.

Analyzes and assists in the creation of forms to be used by other state agencies to simplify the reporting and processing of taxes between each agency and the Department of Revenue, and for use by other state agencies for prosecution.

Sends letters to companies with a Nexus packet with regulations for sales tax and a Business Activity Questionnaire.

Visits sites to identify records to be used to identify tax liability and for use by other organizations for prosecution.

Compiles computer records and maintains files for correspondence, determinations, delinquent reports and payments.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of tax laws, rules, regulations, and policies.

Knowledge of tax collection procedures.

Ability to explain Pennsylvania tax laws, rules, and regulations to taxpayers or their representatives.

Ability to calculate taxes, penalties and interest.

Ability to determine tax liability according to tax laws, rules, and regulations.

Ability to maintain effective work relationships with federal agencies, state agencies, accountants, attorneys, and taxpayers.

Ability to utilize the personal computer system and the CRT terminal.

Ability to communicate effectively, both orally and in writing to taxpayers and their representatives.

Ability to read and interpret provisions of various tax laws, rules, regulations and policies.

Ability to analyze and interpret tax records, returns, reports and Business Activity Questionnaires.

MINIMUM EXPERIENCE AND TRAINING: Two years of experience in the review and examination of tax documents and making tax liability decisions and applying tax laws and rules and regulations.

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Any equivalent combination of training and experience which provides the applicant with the required knowledges, skills, and abilities.