07/12/2008 03920

REVENUE TAX AUDIT SUPERVISOR

DEFINITION: This is supervisory and professional tax auditing work of individuals and business entities in the Department of Revenue.

An employee in this job supervises auditors involved in conducting audits of individuals and business entities to determine compliance with the Commonwealth’s tax laws and regulations. Work involves the development and assignment of audit projects and the review and analysis of completed audits in regional offices or headquarters. Work also involves conducting comprehensive external intrastate and interstate complex audits of large multi-faceted, multi-state businesses; providing advice to individuals and businesses regarding accounting techniques and practices; and interpreting tax laws and requirements in accordance with prescribed policies. Work includes the development and implementation of formal training plans and on-the-job training for trainees and accounting interns and overseeing classroom instruction provided by managers, supervisors, and senior tax auditors. Employees in this job are granted authority to evaluate audits on a case-by-case basis and authorize the deviation from standard audit procedures. Work is reviewed upon completion for adherence to audit standards and applicable state tax laws, regulations, and agency policies and procedures.

EXAMPLES OF WORK: Provides technical assistance to staff in determining compliance with personal income for pass through entities, employer withholding, corporation, sales and use, liquid fuels, cigarette and malt beverage tax laws, and the International Fuel Tax Agreement.

Interprets tax laws, rules, regulations, policies, procedures, and objectives of the organization or program for subordinates.

Evaluates the feasibility of a computer-assisted audit based on taxpayer’s questionnaire and Department records on audit history.

Utilizes computerized auditing techniques to extract information to be used by field auditors in the completion of the tax audit.

Applies statistical software to develop a representative sample population.

Tracks open audits and timeliness of audit completion.

Reviews and evaluates the training needs of subordinates and plans and conducts or provides for the conduct of training.

Reviews employee weekly itineraries, audit reports, and monthly activities reports to ensure priority work is being completed and program goals and objectives are being met.

Reviews reports and narratives and ensures findings are consistent with audit procedures, applicable tax laws and regulations, and agency policies and procedures.

Conducts or assists with the conduct of complex audits.

Approves audit assignments and directs the establishment of appropriate controls to track audit progress.

Approves final audit reports and directs appropriate action to initiate related assessments.

Participates in the resolution of matters involving controversial and difficult audit policy and taxpayer compliance concerns.

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

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

Performs the full range of supervisory duties.

Employees in this job may participate in the performance of subordinates’ work consistent with operational and organizational requirements.

Performs related work as required.

REQUIRED 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, utilities, and agriculture.

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 processes to detect accounting irregularities or deficiencies.

Knowledge of the principles and practices of employee supervision.

Knowledge of standard desktop 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 determine tax liability through the application of auditing principles and practices.

Ability to communicate effectively in writing.

Ability to communicate effectively orally.

Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING: One year as a Senior Revenue Tax Auditor;

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Four years of professional tax accounting or tax auditing experience and a bachelor’s degree including or supplemented by 24 college level credits in accounting.