JOB TITLE: TAX APPEALS REVIEWER

JOB CODE: 07540

DEFINITION: This is specialized work in the analysis and adjudication of tax appeal cases in the Department of Revenue.

An employee in this job adjudicates routine tax appeals with clearly defined issues for which rules, regulations, policy guidelines, and precedent decisions are readily available and where no hearing is required. Work involves reviewing petitions from taxpayers appealing tax assessments, filing status, penalties, or other related issues to determine the timeliness of filing and, if necessary, requesting the petitioner to submit additional information substantiating the claim being made in the appeal; entering appeals into the appeals processing system; determining if appeals need to be forwarded to a Tax Appeals Hearing Officer for further review; preparing tax appeal decisions on routine tax appeal issues including untimely appeals, bad check assessments, penalty cases, amended returns, canceled sales or resales, exempt organization purchases, overpayments on assessments, and similar matters; studying applicable Board of Appeals (Board) decisions, judicial precedents, Board of Finance and Revenue rulings, and appropriate tax laws, regulations, and policies to determine whether tax issues, assessments, or penalties should be sustained, adjusted, or abated; and communicating with taxpayers, accountants, attorneys, or other taxpayer representatives to obtain information, facts, or position issues surrounding a petition for adjudication. Work is performed independently and is reviewed by a Tax Appeals Board Member or the Tax Appeals Board Chair for conformance with established laws, regulations, policies, and procedures, and for overall program effectiveness.

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.):

• Adjudicates routine issues involving any of the taxes or corollary programs administered by the Department including Sales and Use Tax, Personal Income Tax, Employer Withholding Tax, Inheritance Tax, Motor and Alternative Fuel Taxes, Realty Transfer Taxes, Cigarette Tax, Malt Beverage Taxes, Corporation Taxes, and the Property Tax/Rent Rebate program.

• Reviews applicable Board decisions, judicial precedents, Board of Finance and Revenue rulings, and tax laws and regulations.

• Communicates with taxpayers, either by telephone or in writing, to obtain additional information or to explain the applicability of tax laws to specific appeals.

• Prepares final decision papers that include a summary of evidence, findings of facts, discussion of applicable tax law, and conclusions.

• Ensures the preparation of reports and the maintenance of records for assigned cases.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of tax laws and rules and regulations guiding the determination of tax liability.

• Knowledge of mathematics, such as addition, subtraction, multiplication

and division using whole numbers, dollars amounts, and percentages.

• Knowledge of the methods and techniques used to analyze and interpret financial statements, documents, and records, audit reports, and financial data and reports.

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

• Ability to identify facts by personal interview, research, observation, and the examination of financial records.

• Ability to read and interpret financial data maintained and reported through electronic means.

• Ability to read and interpret written materials.

• 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 of experience in preparing or reviewing tax returns to determine tax liability;

or

• An associate’s degree in accounting;

or

• An equivalent combination of experience and training.