JOB TITLE: UNEMPLOYMENT COMPENSATION TAX AGENT

JOB CODE: 06720

SERIES NATURE OF WORK: The Unemployment Compensation (UC) Tax series describes work in determining and ensuring business compliance with the taxing provisions of the Pennsylvania (PA) UC Law.

DEFINITION: This is professional work in determining and ensuring compliance with the taxing provisions of the state’s UC law.

An employee in this job travels to perform compliance audits, investigations, and escalated collection activities to ensure compliance with the taxing provisions of the UC law. Work is usually performed in a specified territory contacting businesses and their representatives in person, by phone, or through written communications. Work involves contacting businesses who are delinquent in filing their tax reports or paying their UC taxes, or are involved in disputed benefits claims. This work also involves performing comprehensive audits and investigations of a business’s payroll, disbursement, and other business records; establishing payment plans; and initiating escalated collection actions in accordance with the UC tax law and administrative regulations. Employees in this job may specialize in auditing or escalated collection work. Work is performed under the general supervision of a UC Tax Supervisor and is reviewed for completeness and accuracy through discussions, analysis of reports, and results.

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 on-site compliance audits of business records to ensure compliance with the taxing provisions of the PA UC Law.

• Determines financial solvency of a business by examining balance sheets, profit and loss statements, and other relevant accounting and tax information.

• Conducts investigations when a UC claimant disagrees with the wages reported by a business and makes necessary adjustments to the wages based on the results of the investigation.

• Determines pre- and post-petition liabilities of business entities that have filed for federal bankruptcy protection and files a claim with the bankruptcy court if appropriate.

• Investigates sale or transfer of assets related to the bulk sales provisions of the PA UC Law.

• Collects delinquent UC taxes and unfiled reports using various legal actions.

• Determines if businesses are liable and whether workers are covered under the provisions of the PA UC Law.

• Reviews registration information to determine tax liability, business/worker relationships, mandatory/voluntary transfers, and to educate businesses about UC financing options.

• Explains the experience rating provisions of the UC law relative to tax rate increases or decreases, tax rate computations, and the effects of benefit payments on rates.

• Educates businesses about their appeal rights for assigned UC tax rates and the procedures for filing such appeals.

• Reviews incomplete or incorrect UC tax returns with the business to resolve discrepancies and bring the business into compliance with the law.

• Contacts delinquent businesses to advise them of legal actions that may be pursued by the Department, such as filing of liens, attachment executions of business assets, or prosecution through the judicial system; recommends prosecution where necessary and represents the agency at judicial proceedings.

• Establishes and recommends payment plans for businesses to pay overdue UC tax delinquencies.

• Determines if improperly reported or disputed wage amounts are taxable, determines the additional contributions or interest to be collected or if a credit or refund is warranted, and takes action to assess additional liabilities or a credit/refund.

• Searches courthouse records and other legal sources to confirm the existence of a business and determine its assets and ownership.

• Represents the Department at hearings to present information secured in the examination of business records.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of generally accepted accounting principles and generally accepted auditing standards.

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

• Ability to interpret and apply laws, regulations, policies, and procedures.

• Ability to analyze and interpret accounting data from various accounting records, such as financial ledgers, journals, and income/loss statements, including electronic formats.

• Ability to establish and maintain effective working relationships.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

MINIMUM EXPERIENCE AND TRAINING: (NOTE: Based on the Entry Level Knowledges, Skills, and Abilities):

• A bachelor’s degree which includes or is supplemented by 18 college credits in finance and accounting, of which at least 6 college credits are in accounting;

or

• An equivalent combination of experience and training which includes 18 college credits in finance and accounting, of which at least 6 college credits are in accounting.