07/12/2008 03985

REVENUE TAX AUDIT PROGRAM ADMINISTRATOR

DEFINITION: This is managerial work in planning, organizing, and directing an audit program for the corporation, sales and use, or liquid fuels taxes in the Department of Revenue.

An employee in this job directs professional staff in the review and evaluation of completed tax audit reports for adherence to auditing procedures and tax laws and regulations for a tax audit program. Work includes developing and recommending changes and enhancements to tax audit procedures, policies, rules, and regulations to improve audit quality. Work also involves directing the development and conduct of a tax training program and the assignment of tax audits for the tax program among regions to ensure adequate coverage based on the size and geographic location of audits and the optional use of budgeted audit hours. Work includes interpreting Pennsylvania tax laws and regulations and audit policies and procedures, reviewing proposed legislation for impacts on the tax audit program, and resolving complaints from taxpayers regarding audits or auditors. Work includes directing staff in reviewing audit appeals cases with representatives from the Board of Appeals and the Board of Finance and Revenue to persuade representatives to support the audit assessments and directing staff in participating in Commonwealth Court cases with the Office of Attorney General to protect the interests of the Department of Revenue. Work is performed with considerable independence and is assigned by the Director of Audits in the form of goals, objectives, and special projects. Work is reviewed for adherence to Departmental rules, regulations, policies, the soundness of recommendations, and the attainment of goals and objectives.

EXAMPLES OF WORK: Plans, organizes, and directs the activities of employees engaged in the review and evaluation of personal income, employer withholding, corporation, sales and use, cigarette and malt beverage, international fuel tax agreement, or liquid fuels tax audit programs.

Directs quality assurance review of audit reports to ensure use of proper audit techniques and adherence to Pennsylvania tax laws, rules, and regulations.

Interprets tax laws, rules, regulations, policies, and procedures for subordinate employees, Revenue Regional Managers, auditors, the Attorney General, the Board of Appeals staff, taxpayers, and their representatives.

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.

Reviews Board of Appeals and Commonwealth Court decisions that result in a substantial reduction of the assessment to determine audit program impact and recommend changes.

Meets with Revenue Regional Managers, taxpayers and their representatives, the Board of Appeals staff, and the Attorney General’s Office staff to resolve complaints regarding audits or auditors.

Prepares correspondence to taxpayers and their representatives, legislators, and others to explain audit findings and recommendations, auditing practices, and Pennsylvania tax laws, rules, and regulations.

Establishes criteria for the manual selection of audit assignments.

Testifies as an expert witness in court for the Attorney General in appeal cases involving corporation, sales and use, or liquid fuels taxes.

Manages the preparation and maintenance of the tax audit procedures manual for a tax program.

Reviews and comments on the legal and procedural soundness of tax audits pending court action.

Evaluates the effectiveness of the corporation, sales and use, or liquid fuels tax audit training programs.

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 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 the principles and practices of employee supervision.

Knowledge of standard desktop software.

Ability to analyze and interpret accounting data and reports.

Ability to determine violations and noncompliance with tax laws.

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

Ability to review and analyze proposed legislation and amendments to existing statutes to determine impacts on the tax program.

Ability to communicate effectively in writing.

Ability to communicate effectively orally.

Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING: Two years as a Senior Revenue Tax Auditor;

                                                                                                                                                     or

One year as a Revenue Tax Audit Program Specialist or Revenue Tax Audit Supervisor;

                                                                                                                                                    or

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