JOB TITLE: UNEMPLOYMENT COMPENSATION TAX REGIONAL SPECIALIST

JOB CODE: 06721

DEFINITION: This is professional work serving as the regional team lead for audits of business entities to determine and ensure compliance with federal and state unemployment compensation laws and regulations.

An employee in this job leads a regional team of Unemployment Compensation (UC) Tax Agents performing large and complex UC tax compliance audits of multi-faceted, multi-state business entities. Work involves directing and coordinating team audits, which includes assigning sections of the audit to individual agents, examining and analyzing various documents and records to calculate gross and taxable wages, comparing and reconciling wage amounts reported on Pennsylvania UC returns, coordinating pre-audit and post-audit conferences, and reviewing and submitting reports of audit findings. Work is performed under the general supervision of a program administrator and is reviewed through conferences and reports for adherence to audit standards, applicable state tax laws and regulations, and agency policies and procedures.

   DISTINGUISHING CHARACTERISTICS:

     • Work is distinguished from the UC Tax Agent job by the responsibility to lead a team of UC Tax Agents conducting large and complex regional audits of employers with multiple locations, 5,000 or more employees reported per quarter, and at least $100 million in gross wages reported annually.

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.)

• Leads and directs the work of UC Tax Agents during large, complex team audits by coordinating team efforts and reviewing audit reports.

• Leads comprehensive intrastate and interstate audits of large, multi-faceted, or multi-state businesses.

• Conducts multi-agency collaboration investigations of worker misclassification and participates in internal and external worker misclassification training and evaluation.

• Acts on behalf of the Audit and Compliance Division to coordinate audits specific to worker misclassification and leads audits with the Bureaus of Labor Law Compliance and Workers’ Compensation, the United States Department of Labor (USDOL), or other agencies.

• Audits business entities to determine their ability or inability to pay delinquencies prior to initiating escalated collection procedures such as injunctions.

• Participates in statewide annual USDOL Tax Performance System (TPS) audit reviews; analyzes, evaluates, and presents data and findings; and develops and provides statewide training in areas requiring improvement.

• Performs regional quarterly TPS audit reviews and provides targeted training for the regional office.

• Develops and maintains training materials, conducts technical training, and evaluates outcomes.

• Provides on the job training and guidance to UC Tax Agents on the process of preliminary audit preparations, visiting the audit site, conducting the audit, and preparing the audit report.

• Provides on the job training and guidance to UC Tax Agents on the process of escalated collections in case preparation and hearing testimony.

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

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

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of generally accepted accounting principles and audit standards.

• Knowledge of the Pennsylvania Unemployment Compensation Law, Federal Unemployment Tax Act, and unemployment compensation caselaw.

• Knowledge of federal and state bankruptcy laws and the Internal Revenue Code.

• Knowledge of computerized accounting and payroll systems and software applications used by taxpayers and the Commonwealth of Pennsylvania.

• Knowledge of United States Department of Labor tax performance measures.

• 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 data.

• Ability to interpret and apply unemployment compensation related tax laws, regulations, and precedents to determine liability.

• Ability to establish an audit quality review plan.

• Ability to conduct presentations.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

• 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 an Unemployment Compensation Tax Agent (Commonwealth title).