JOB TITLE: SENIOR REVENUE TAX AUDITOR

JOB CODE: 03910

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 advanced professional work auditing large multi-faceted or multi-state business entities to determine taxpayer compliance with Commonwealth of Pennsylvania tax laws and regulations in the Department of Revenue.

An employee in this job performs a variety of advanced tax auditing and computer-assisted auditing activities, leads team audits, and serves as a technical expert in at least one major tax discipline. Work involves conducting complex intrastate and interstate tax audits of large multi-faceted, multi-state business entities to determine compliance with Commonwealth tax laws and regulations, coordinating pre-audit and post-audit conferences, and serving as the department’s spokesperson at meetings. Work includes accompanying trainees to audit sites and guiding them through the audit process; developing and presenting formal programs to update and educate taxpayers, tax practitioners, tax attorneys, and accounting professionals about changes in tax laws, rules, regulations, and audit procedures; auditing gaming entities for the accurate accounting of gaming revenues owed to the Commonwealth; and providing technical expertise in more than one major tax area. Work is performed independently under the general direction of a Revenue Tax Audit Supervisor and reviewed upon completion for adherence to audit standards, applicable state tax laws and regulations, and agency policies and procedures.

   DISTINGUISHING CHARACTERISTICS:

     • Work is distinguished from the lower level by the complexity of audits, technical expertise in at least one major tax discipline, and lead responsibility in team audits. Complex audits are those that contain one or more of the following characteristics: parent/subsidiary relationships; large, Fortune 500 companies; extensive and diverse operations such as oil refining, gasoline distribution, manufacturing, construction, research, or development; multiple site locations; or require sampling techniques to complete the audit.

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 large, multi-faceted or multi-state businesses.

• Prepares comprehensive written analytical reports describing the nature of the audit, the audit findings, the determination of liability and imposition of assessment, and the basis on which the determination is established.

• Examines and evaluates income sources which are not readily ascertainable as to taxability, such as rents, royalties, patents, and copyright royalties.

• Analyzes electronic records and applies statistical sampling methods to assess liability.

• Leads auditors in the conduct of team audits through coordinating team efforts and reviewing audit reports.

• Assists trainees through the process of preliminary audit preparations, visiting the audit site, conducting the audit, and preparing the audit report.

• Serves as a technical expert in at least one major tax area, such as personal income tax for pass through entities, employer withholding, corporation, sales and use, liquid fuels, cigarette and malt beverage tax regulations, or the International Fuel Tax Agreement.

• Develops and conducts technical training.

• Participates in developmental activities and bureau initiatives to improve performance and cross-train staff in various taxes.

• Provides technical expertise to taxpayers in interpreting and applying tax laws, regulations, and precedents to determine complex tax compliance and tax liability issues.

• Audits casinos by inventorying slot machines, sampling slots transactions, and reviewing internal controls.

• 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 practices and techniques used to develop technical training relative to tax laws, regulations and policies, audit strategies, and other related areas.

• Knowledge of the practices and techniques used to develop technical material for tax practitioners, certified public accountants, tax attorneys, and the public for information and educational purposes.

• Knowledge of effective corrective measures for taxpayer non-compliance.

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

• 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)

• Two years as a Revenue Tax Auditor (Commonwealth title);

or

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

or

• Designation as a Certified Public Accountant (CPA) and two years of professional tax accounting or tax auditing experience.