JOB TITLE: REVENUE TAX AUDITOR

JOB CODE: 03900

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 professional 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 independently conducts comprehensive external tax audits of individuals and businesses to determine taxpayer liability. Work involves researching taxpayers’ business activities; conducting on-site audit visits; examining and analyzing a variety of tax returns, financial books, and records to ensure compliance with tax laws and regulations; and determining tax liability. Work includes preparing comprehensive written analytical reports that describe the nature of the audit, the audit findings, the determination of liability and imposition of assessment, and the basis on which the determination was established. Work is performed under the general supervision of a Revenue Tax Audit Supervisor and is reviewed upon completion for adherence to audit standards, applicable state tax laws and 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.)

• Conducts comprehensive, external intrastate and interstate audits of individuals and businesses, which may include multifaceted, multi-plant corporations.

• Determines compliance with 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.

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

• Retrieves, reviews, and analyzes 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.

• Examines and evaluates income sources which are not readily tax discernable, such as rents, royalties, patents, and copyright royalties.

• Interprets and applies tax laws, regulations, and precedents in conjunction with the performance of an audit to determine tax compliance and tax liability issues.

• Conducts formal pre-audit and post-audit conferences with taxpayers, chief executive/financial officers, comptrollers, tax attorneys, certified public accountants, and taxpayer representatives to discuss audit details.

• Coordinates audit findings, evaluates taxpayer appeals, and conducts investigations of potential criminal activity with the Office of Criminal Tax Investigations, the Office of Chief Counsel, the Board of Appeals, and other Department of Revenue bureaus.

• 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 and their application to various business accounting systems.

• Knowledge of generally accepted accounting principles (GAAP).

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

• Knowledge of computerized accounting and payroll systems and software applications used by individuals and businesses.

• Knowledge of accounting principles and practices relating to manufacturing, fuels refinery, retail establishments, and utilities.

• Knowledge of tax laws and regulations.

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

• Ability to present audit findings and recommend corrective measures.

• Ability to analyze and interpret financial documents, accounting data, and reports to determine tax compliance and tax liability.

• Ability to interpret, summarize, and analyze financial data retrieved through computerized accounting systems.

• Ability to evaluate accounting problems through the application of auditing principles and practices and interpretation of 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)

• Successful completion of the Revenue Tax Auditor Trainee program (Commonwealth title);

or

• One year of professional accounting or auditing experience and a bachelor’s degree including or supplemented by 15 college credits in accounting, tax, or auditing;

or

• Eligibility to sit for the Certified Public Accountant examination.