07/12/2008 03980

REVENUE TAX AUDIT PROGRAM SPECIALIST

DEFINITION: This is consultative and complex professional tax auditing work involving the review, examination, and analysis of a tax audit program in the Department of Revenue.

An employee in this job serves as a consultant to tax audit staff and performs analytical and evaluative activities to ensure the effectiveness of the tax audit program, the consistent application of sound professional audit practices, and compliance with the Commonwealth’s rules and regulations. In central office, work includes statewide responsibility as the technical expert in at least one major tax area and involves participation in the development of rules, regulations, policies, and procedures for an audit program; reviewing proposed, new, or amended tax legislation to advise management about the legislative impact on audit procedures and standards; and revising the audit procedures or standards as required. Work also includes reviewing audit appeal cases with representatives from the Board of Appeals and the Board of Finance and Revenue to persuade representatives to support the audit assessments and participating in Commonwealth court cases with the Office of Attorney General to protect the interests of the Department of Revenue. Work in a regional office includes responsibility for the implementation of audit policies and procedures through reviewing audits for consistent application of audit practices and compliance with the Commonwealth’s tax laws, policies, and procedures; overseeing the audit process to ensure audit integrity; and directing computer assisted audits. An employee in this job establishes criteria for the development and assignment of audits; reviews completed audits for technical and administrative compliance with audit procedures; interprets tax laws, audit regulations, and procedures; assigns special audits; reviews referred investigation reports or petitions for refund of taxes to determine if an audit is necessary; and may overturn audit decisions based on an analysis and interpretation of the audit findings. Work also involves providing general leadership to auditors in the conduct of audits and answering technical questions; developing and providing specialized training; attending pre-audit and post-audit conferences; directing audits of licensees suspected of illegal activities; and providing advice to taxpayers, accountants, attorneys, or auditors. Work is performed independently under the direction of a Revenue Tax Audit Program Administrator and is subject to general review for adherence to departmental rules and policies.

EXAMPLES OF WORK: Provides general leadership to auditors in the conduct of audits for personal income, employer withholding, sales and use, corporation, liquid fuels, international fuel agreement, cigarette, and malt beverage taxes.

Participates in the development of regulations, policies, and procedures for the audit program including the development of procedural manuals.

Answers technical questions about audit procedures and accounting records.

Interprets tax laws, audit regulations, policies, and procedures for managers, auditors, the Attorney General staff, taxpayers, and their representatives.

Oversees audits of licensees suspected of illegal activities or where problems cannot be resolved by telephone and require a visit to the audit site.

Establishes criteria for the development and assignment of audits and determines whether special audits, requested by other sources, are warranted.

Provides advice to taxpayers, accountants, attorneys, or auditors regarding interpretation of tax acts.

Attends pre-audit and post-audit conferences involving unusual circumstances or major audits.

Interprets audits or audit regulations for the Board of Appeals.

Participates in auditor training as an instructor, including the conduct of seminars and on-the job training.

Provides technical support in computer assisted auditing, audit selection and other decision analysis, and technical training.

Reviews audits of gaming entities for the appropriate interpretation and application of the gaming law to ensure accurate accounting and collection of the many different earmarked gaming revenues due the Commonwealth.

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

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 the application of Generally Accepted Accounting Principles and Auditing Standards.

Knowledge of accounting and auditing principles and methods and their application to all business accounting systems.

Knowledge of tax laws and regulations.

Knowledge of computerized auditing and accounting processes.

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

Knowledge of the procedures and techniques used in evaluating auditor training needs.

Knowledge of the procedures and techniques used in evaluating the effectiveness of tax audit programs.

Knowledge of effective corrective measures for taxpayer non-compliance.

Knowledge of the processes to detect accounting and auditing irregularities or deficiencies.

Knowledge of accounting transactions within an electronic data processing system.

Knowledge of standard desktop software.

Ability to analyze and interpret accounting data and reports.

Ability to determine violations and non-compliance with tax laws.

Ability to read and interpret administrative rules, regulations, policies, and procedures.

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;

                                                                                                                                                         or

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.