JOB TITLE: TAXPAYER RIGHTS ADVOCATE

JOB CODE: 03871

DEFINITION: This is highly responsible managerial work in the Department of Revenue (DOR) facilitating the resolution of taxpayer complaints and problems in connection with tax audit or collection activities under Article III of the Tax Reform Code of 1971.

The employee in this job reviews and investigates taxpayer complaints and problems and issues final taxpayer assistance orders to redress unjust or inequitable results for the taxpayer. Work involves preparing and monitoring the completion of taxpayer assistance orders; administering provisions of the Taxpayer Bill of Rights; assisting in the development of policies, procedures, regulations, and disclosure statements for the execution and adminintration of taxpayer rights; and directing DOR staff in work related to provisions of the Taxpayer Bill of Rights. Work includes reviewing and analyzing pertinent documentation, tax laws, rules, regulations, and procedures; communicating with taxpayers and their representatives to gather additional information as necessary; reviewing innocent and injured spouse applications filed by taxpayers; and determining if the manner in which state tax laws are being administered in a particular case is in violation of the Taxpayer Bill of Rights. Work is performed under the general direction of the Secretary of Revenue and is reviewed through conferences, written reports, and the evaluation of program results.

EXAMPLES OF WORK: (NOTE: The examples of work are representative of the work, but every position classified to this job may not perform all examples of work listed. Conversely, this is not an all-inclusive list of work examples.)

• Serves as the DOR representative responsible for the administration of the provisions outlined in the Taxpayers Bill of Rights.

• Evaluates tax programs, including audit, assessment, and collection procedures, to ensure compliance with applicable tax laws and recommends corrective actions.

• Facilitates the resolution of taxpayer complaints and problems in connection with the audit or collection of a tax imposed under the Tax Reform Code of 1971.

• Assists the secretary in developing policies, rules, regulations, and related communications to taxpayers regarding their rights and obligations under the Taxpayer Bill of Rights.

• Develops and monitors procedures for taxpayer interviews to ensure that taxpayers’ rights are protected.

• Ensures that taxpayers and the public are apprised of changes to statutory or case law related to the Taxpayer Bill of Rights.

• Coordinates with DOR staff to research applicable tax laws, rules, regulations, legal opinions, and court decisions and consults with the secretary and Office of Chief Counsel in developing and publishing advisory opinions.

• Directs DOR to release taxpayer property which is levied, and cease action or refrain from taking action to enforce the state tax laws until the issues giving rise to an assistance order have been resolved.

• Reviews changes to regulations, policies, and procedures to ensure conformance with tax laws and the Taxpayer Bill of Rights.

• Reviews decisions of the Board of Finance and Revenue to ensure consistent application of decisions of precedent.

• Monitors the process of assigning and removing taxpayer liens and ensures that property owners are notified.

• Monitors agreements between the secretary and individual taxpayers which allow for installment payments to ensure that the liability is satisfied according to the terms of the agreement.

• Performs the full range of supervisory duties.

• The employee in this job may participate in the performance of subordinates’ work consistent with operational or organizational requirements.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of tax laws, rules, regulations, policies, and procedures.

• Knowledge of tax auditing, assessment, and collections procedures.

• Knowledge of accounting principles and practices.

• Knowledge of the use and functionality of computerized tax systems.

• Knowledge of the use and functionality of Microsoft Office Suite software.

• Ability to read and interpret tax laws, rules, regulations, legal opinions, and court decisions.

• Ability to analyze and interpret tax information and related taxpayer issues.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

• Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING: (NOTE: Based on the Entry Level Knowledges, Skills, and Abilities)

• Six years of professional managerial experience in a tax audit, assessment, collection, or enforcement program and a bachelor’s degree;

or

• An equivalent combination of experience and training.