JOB TITLE: TAX APPEALS BOARD CHAIR

JOB CODE: 07590

DEFINITION: This is managerial quasi-judicial work in directing the adjudication of tax appeal cases in the Department of Revenue.

The employee in this job manages, through subordinate Tax Appeals Board Members, an appeal review program designed to adjudicate issues involving any of the taxes or corollary programs administered by the Department of Revenue. Work involves planning and directing the organization and the continuing development of the appeals adjudication process to ensure compliance with state laws and administrative directives; directing a professional staff engaged in adjudicating taxpayer appeals; ensuring the administrative coordination and integration of appeals processes under the different tax statutes; ensuring that appeal decisions conform to standards and instructions and hearing procedures and standards are revised to reflect current law and precedents; and ensuring the development and maintenance of training programs to improve program efficiency and effectiveness. Work is performed independently within the broad framework of laws, regulations, departmental policies, and appellate court decisions which govern the tax appeals process. Work is subject to general review by an administrative supervisor for adherence to criteria and the attainment of goals and objectives.

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.):

• Plans and directs the work of a professional staff engaged in the operation of the appeals adjudication program in the Department of Revenue for Sales and Use Tax, Personal Income Tax, Employer Withholding Tax, Inheritance Tax, Motor and Alternative Fuels Taxes, Realty Transfer Tax, Cigarette Tax, Malt Beverage Taxes, Corporation Taxes, the Property Tax/Rent Rebate Program, interest cases, and bond requirements.

• Interprets rules, regulations, policies, procedures, standards, and objectives of the organization or program for subordinates and makes changes as necessary.

• Reviews adjudications and orders and confers with appropriate Board Member on subordinates' decisions as necessary.

• Ensures that appeals staff understand legislative changes and procedural and policy changes affecting the appeal process through training programs, staff meetings, or other means of supervisory communication.

• Performs quality assurance review of decisions to assure consistency on decisions being rendered and adherence to Pennsylvania tax laws, rules, regulations, and policies.

• Ensures the appropriate interpretation, application, and assessment of the PA tax code.

• Reviews and evaluates Board objectives, policies, and standards and makes changes as necessary to attain goals and objectives.

• Prepares regular and periodic reports of activities and special reports on matters requiring a decision or interpretation by superiors.

• Prepares documentation to support program budget and assures existing personnel and fiscal resources are used effectively and efficiently.

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

• Performs the full range of supervisory duties.

• The employee in this job may participate in the performance of subordinates’ work consistent with the operational or organizational requirements.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of tax laws, court decisions, precedent cases, rules and regulations, and interpretations guiding the determination of tax liability.

• Knowledge of accounting and auditing principles and methods, and their application to various business accounting systems, including computerized accounting processes.

• Knowledge of the methods and techniques used to analyze and interpret financial statements, documents, and records, audit reports, accounting data and reports, and corporate standings to identify tax liability issues.

• Knowledge of computer applications used to determine tax liability, penalty, and interest charges.

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

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

• Ability to analyze and interpret financial statements, audit reports, financial data, corporate standings, and similar documents.

• 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.

FULL PERFORMANCE KNOWLEDGES, SKILLS, AND ABILITIES: (NOTE: These are expected of an employee performing the work of this job at the full performance level. These may not

be evaluated by the State Civil Service Commission or used for Civil Service examination purposes and are not position-specific performance standards.):

• Knowledge of the methods and techniques used to conduct administrative hearings.

• Knowledge of agency policies, procedures, and regulations pertinent to the administrative tax appeal functions of the Department of Revenue.

• Knowledge of the principles and methods of legal research.

• Knowledge of the principles and practices of employee supervision.

• Ability to effectively plan, manage, and administer a state level tax appeals program.

• Ability to read, interpret, and apply tax laws, court decisions, Board procedures, precedent cases, rules, regulations, and policies to existing situations.

• Ability to review departmental actions or request for refunds for all tax types administered by the Department.

• Ability to use sophisticated tax computer systems and other contemporary information technology for the purpose of collecting, evaluating, and reporting fiscal and tax data.

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

• Three years of experience as a Tax Appeals Board Member;

or

• Five years of experience as a Certified Public Accountant which involved preparing, auditing, or reviewing tax returns and determining gross taxable base, deletions, or exemptions from taxation and final taxable base;

or

• An equivalent combination of experience and training including or supplemented by 15 credits in accounting.