JOB TITLE: REVENUE TAX AUDITOR TRAINEE

JOB CODE: 03890

SERIES NATURE OF WORK: The Revenue Tax Auditor job series describes tax audit work in determining compliance with the Commonwealth of Pennsylvania tax laws and regulations.

DEFINITION: This is structured and specialized trainee work auditing individuals and business entities to determine taxpayer compliance with Commonwealth of Pennsylvania tax laws and regulations in the Department of Revenue.

An employee in this job participates in formal, informal, and on-the-job training and classes designed to develop technical knowledge, competence, and skill in tax auditing techniques, standards, procedures, and the interpretation and application of Commonwealth tax laws, regulations, precedent cases, and departmental policies and procedures. Work involves participation in all phases of the audit process with a supervisor or experienced auditor and the on-site examination and analysis of financial books and records. Work becomes more complex and is performed with greater independence and responsibility as learning progresses and technical proficiency is attained. Work is reviewed in progress and upon completion by a supervisor for adherence to audit standards, applicable state tax laws, regulations, and agency policies and procedures.

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.)

• Participates in a training program to develop a working knowledge of the personal income, employer withholding, corporation, sales and use, liquid fuels, cigarette, and malt beverage tax laws, the International Fuel Tax Agreement, and any other taxes administered by the department.

• Participates in the review and analysis of accounting books, ledgers, payroll records, financial records, tax returns, manufacturing processes, oil and gas refinery processes, and product manufacturing and distribution to evaluate the tax implications of transactions or business activities.

• Assists with conducting comprehensive, external intrastate and interstate audits of individuals and businesses, including large, multifaceted, multi-plant corporations, to determine compliance with Commonwealth tax laws and regulations.

• Participates in the review and analysis of financial records maintained through computerized accounting systems using various software programs to consolidate, summarize, and analyze financial information to determine and validate tax compliance and liability.

• Independently conducts routine audits to determine compliance with Commonwealth tax laws and regulations.

• Assists in the preparation of audit reports.

• Communicates with taxpayers and their representatives.

• Travels to in-state and out-of-state audit sites.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of accounting and auditing principles and methods.

• Knowledge of generally accepted accounting principles (GAAP).

• Knowledge of statistical sampling and other sampling methods used to conduct audits.

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

• Ability to analyze and interpret financial documents, accounting data, and reports.

• Ability to interpret tax laws, regulations, and precedents.

• Ability to communicate effectively in writing.

• Ability to communicate effectively orally.

• Ability to establish and maintain effective working relationships.

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

• A bachelor’s degree that includes 15 college credits in accounting, tax, or auditing;

or

• An equivalent combination of experience and training that includes 15 college credits in accounting, tax, or auditing.