05/01/2006 03885

PERSONAL INCOME TAX SPECIALIST

DEFINITION: This is technical work in the examination and analysis of tax returns to ensure compliance and identify taxpayers or corporations suspected of non-compliance or evasion of Personal Income Tax laws in the Department of Revenue.

Employees in this job analyze and examine tax returns for S Corporations and Partnerships to determine tax liabilities and identify pass-through improprieties in accordance with generally accepted accounting principles and practices. Work includes analyzing and examining Pennsylvania income returns, informational returns for S Corporations and Partnerships, Pennsylvania Schedules, Resident and Nonresident Schedules of Shareholders/Partners, Apportionment Schedules of other states, and Federal returns to ensure they are prepared in accordance with tax laws. Work includes analyzing financial statements of S Corporations and Partnerships for compliance to tax laws and applying accounting concepts in resolving problems with returns and schedules of S Corporations and Partnerships. Work may also include determining Nexus in PA for Partnerships and S Corporations by reviewing Corporation Tax returns and contacting state and local officials, which include the Department of Transportation and local tax agencies. Work involves corresponding with attorneys, taxpayers, local tax officials, Field offices, the Legislative Office, and the Taxpayer Service and Information Center regarding answers to technical questions on tax issues and adjustment notices received; issuing notices of adjustment, billing, or assessment; preparing requests for legal opinions and recommendations; and interpreting personal income tax laws, regulations, policies, procedures, and legal determinations. This work is distinguished from the tax examination work in the Department of Revenue by responsibility for approving or disapproving apportionment factors for S Corporations or Partnerships, approving or disapproving Resident and Nonresident Schedules for non-reporting and under-reporting income of Partnerships and S Corporations, and analyzing and examining refunds rejected by the Department of Treasury. Work is performed with considerable independence and is subject to general review from a supervisor for adherence to applicable laws, rules, regulations, policies, and procedures.

EXAMPLES OF WORK: Analyzes and examines Pennsylvania Individual Income Tax Returns, Information Returns for Pennsylvania S Corporations and Partnerships, Pennsylvania Nonresident Consolidated Income Returns, Pennsylvania Fiduciary Income Tax Returns, PA Schedules, Resident and Nonresident Schedules of Shareholder/Partners, Apportionment Schedules of other states, and Federal returns to determine tax liabilities and to identify pass-through improprieties in accordance with generally accepted accounting principles and practices.

Analyzes financial statements of S Corporations and Partnerships for compliance to tax laws and applies accounting concepts in resolving problems with returns and schedules of S Corporations and Partnerships.

Approves or disapproves apportionment factors for S Corporations or Partnerships and approves or disapproves Resident and Nonresident Schedules for non-reporting and under-reporting income of Partnerships and S Corporations.

Analyzes and examines refund payments rejected by the Department of Treasury for taxpayers or businesses.

Interprets Personal Income Tax laws, regulations, policies, procedures, and legal determinations when discussing returns and explaining tax decisions with attorneys, accountants, and taxpayers.

Determines Nexus in PA for Partnerships and S Corporations by reviewing Corporation Tax returns and contacting state and local resources, which include PA Department of Transportation and local tax agencies.

Corresponds orally or in writing with attorneys, accountants, taxpayers, field offices, the Legislative office, and the Taxpayer Service and Information Center to request missing or additional information needed to make a tax liability determination.

Answers technical questions from attorneys, accountants, taxpayers, field offices, the Legislative office, and the Taxpayer Service and Information Center on complex tax issues and adjustments, billing, or assessment notices related to Personal Income Tax.

Compiles all necessary technical data and prepares requests for legal determinations from the Office of Chief Counsel on Personal Income Tax returns.

Participates in meetings with corporation and partnership officials, tax attorneys, accountants, legal attorneys, and taxpayers to resolve Personal Income Tax cases.

Reviews requests for refunds, determines if Personal Income Tax was overpaid, calculates refund amount, and forwards to the Department of Treasury for approval.

Determines tax liability and computes penalty and interest.

Utilizes Microsoft Excel Spreadsheets to recalculate Out-Of-State credit and taxable income for each class of income.

Performs related work as required.

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

Knowledge of generally accepted accounting principles and practices.

Ability to express ideas clearly and concisely orally.

Ability to express ideas clearly and concisely in writing.

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

Ability to analyze state and Federal corporation tax reports and personal income tax returns.

Ability to evaluate accounting problems and to recognize and develop pertinent tax liability information.

Ability to analyze and interpret accounting data.

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

Ability to establish and maintain effective working relationships.

Ability to utilize the personal computer system.

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 Personal Income Tax returns and documents including making tax liability decisions and applying tax laws and regulations and 12 credits in accounting;

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Two years of advanced legal clerical experience in the review and analysis of legal documents that include Personal Income Tax documents, applications, reports, recommendations or rulings for compliance with Personal Income Tax laws and regulations and 12 credits in accounting;

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An associate’s degree that includes or is supplemented by 12 credits in accounting;

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An equivalent combination of experience and training that includes 12 credits in accounting.