12/01/1988 07625

CHIEF, ACCOUNTING DIVISION, REVENUE

DEFINITION: This is managerial professional accounting work in the Department of Revenue in directing the maintenance of Corporation Tax Accounts to ensure compliance with tax reporting and payment requirements; and issuance of tax lien and clearance certificates.

The employee in this class is responsible for planning, organizing, and directing subordinate supervisors in the maintenance, examination, and analysis of corporation tax ledgers; directing subordinate supervisors in timely resolution of inquiries regarding the status of corporation tax accounts; directing subordinates supervisors in issuing corporate clearance and lien certificates; directing subordinate supervisors in the review and subsequent approval or disapproval of cash refund requests received on behalf of corporations; directing subordinate supervisors in monitoring occurrences of out-of-existence, withdrawals, mergers, and bulk sales of corporations to ensure compliance with reporting and payment requirements. An important aspect of this work is the responsibility for the integration of the Division's programs with the overall mission of the Bureau. Work includes reviewing completed findings of super-visors for adherence to proper methods and procedures; training new employees in all facets of their work; establishing goals and objectives for the Division; resolving employees' complaints and grievances; interviewing and recommending potential employees to be selected for employment; and reviewing and evaluating performance evaluations for employees. Work involves participating in conferences with corporate officials, attorneys, and accountants to determine the accuracy and appropriateness of amount due or paid (debit/credit) for corporation taxes, interest, penalties, and additions to tax on the corporation tax ledgers. An employee in this class is responsible for recommending the formulation of policies and procedures concerning the corporation tax account program as well as analyzing and commenting on statutory changes and recommending legislative action. Work includes interpreting assignments, corporate tax laws, rules, regulations, policies, and procedures for supervisors. This employee works with the Bureau of Computer Services to develop and implement changes to computer programs. Work involves administering the interest payable activities and developing procedures for interest payable. Work is performed independently under the direction of the Director of Corporation Taxes and is subject to general review for adherence to departmental rules, regulations, and policies.

EXAMPLES OF WORK: Plans, organizes, and directs supervisors in the maintenance, examination, and analysis of corporation tax ledgers.

Directs supervisors in timely resolution of inquiries regarding the status of corporation tax accounts.

Directs supervisors in the review and subsequent approval or disapproval of cash refunds requests received on behalf of corporation.

Directs supervisors in monitoring occurrences of withdrawals, out- of-existence, mergers, and bulk sales of corporations to ensure compliance with reporting and payment requirements.

Directs supervisors in issuing corporate clearance and tax lien certificates.

Directs supervisors in reviewing corporation tax reports, Federal audit reports of change and other tax documents to resolve occurrences of multiple filing using the same account number, verification of self-assessed tax or re-instatement of previously closed accounts.

Directs supervisors in the calculation of tax, interest or penalty due the Commonwealth in response to stipulation proposals from the Office of the Attorney General.

Directs supervisors in the review of accounts that are converting or withdrawing from Pennsylvania S Corporation.

Directs the retention and subsequent application of refunds awarded for overpaid sales, motor carrier, liquid fuels, and employer taxes against corporate tax liabilities.

Directs the development of procedures for both line and support bureaus to assure that no overpayment goes unnoticed.

Directs the compilation of monthly reports which reflect the overall effectiveness of Department collection proceedings as well as reconciling any major changes in the status of the corporate tax Accounts Receivable files.

Evaluates employees' work performance and prepares and signs employees' Performance Evaluation Reports.

Receives grievances and complaints, conducts initial investigations into causes and conditions, and resolves or recommends solutions to grievances and complaints.

Interprets contractual and administrative rights and obligations for subordinates and modifies work environment or processes to conform to changing conditions.

Directs subordinates in operating the video display terminal to adjust corporation accounts and track cases for clearance or accounts closing.

Reviews and evaluates the educational training needs of subordinates, plans and conducts training, demonstrates more efficient work methods, requests further education and training for subordinates, and answers technical questions from subordinates.

Reviews and analyzes operational procedures to assure that the Division is accomplishing its task of maintaining all accounts in a timely and efficient manner to assure the effective enforcement of monies due the Commonwealth.

Recommends the formulation of policies and procedures concerning the Division's programs.

Analyzes and provides comments on the effect of proposed statutory changes and recommends legislative action on improving the Division's programs.

Provides advice to supervisors on unusual or difficult problems.

Develops goals and objectives for the Division.

Interprets assignments, regulations, and policies for supervisors.

Prepares detailed standard operating procedures to accomplish the Division's mission.

Interviews and recommends employee selection.

Develops computer program changes as well as document processing changes both within the auspices of the Division, the Bureau and the Department to ensure prompt, efficient, and cost effective enforcement of liabilities.

Develops standard forms and tax bulletins to advise the corporate community of changes or adjustments in their reporting and payment requirements.

Works with Comptroller's Office regarding the redeposit or reissuance of a corporate tax refund when credit available decreases between initial approval of the request and receipt of the actual refund check.

Administers the implementation of interest payable provisions.

Develops procedures that will minimize interest payable.

Administers the issuance of "occurrence of interest payable" notices and sub-sequent interaction with the accountant or the practitioner or counsel.

Meets with all section supervisors within the Division on situations which require complex analysis of the Department records and interpretation of the Department policies.

Participates in training of staff regarding implementation of new or reinforcement of prior operational procedures.

Reviews sick leave usage of subordinates to determine if a pattern of abuse exists.

Initiates corrective disciplinary action for minor misconduct by subordinates and recommends, through the Director, corrective disciplinary action or dismissals.

Prepares Electronic Data Processing requests regarding system improvements or changes mandated by legislation that require adjustment or modification or creation of new computer techniques.

Acts as liaison with the Bureau of Computer Services in implementing computer changes.

Represents the Department through speaking engagements at tax seminars for CPAs, accountants, attorneys, and members of the corporation business community.

Reviews monthly reports of Division activity to determine problem areas which have not been anticipated and affect correction.

Controls the content of computer generated Account Reviews statements, Delinquent Statements, Notices of Settlement for Interest and Additional Tax for Failure to Timely or adequately Remit Tentative/Estimated Tax Obligations.

Prepares special correspondence for the signature of the Secretary of Revenue, Deputy Secretary for Taxation, or the Bureau Director.

Participates in conferences with taxpayers, tax practitioners, or legal representatives concerning tax deficiencies.

Answers telephone calls from corporate officials, accountants, and attorneys to explain filing requirements for corporation tax reports, availability of credits for transfer or refund, appeal procedures, penalties, interest, and under-payment of tentative/estimated taxes.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of accounting principles and methods and their application to examine and evaluate corporation tax ledgers, reports, and settlements.

Knowledge of corporation tax processing procedures, statutes, regulations, and policies.

Knowledge of corporation tax reporting and payment requirements.

Knowledge of the Department of Revenue's tax rules, regulations, policies and procedures.

Knowledge of Pennsylvania S Corporation filing and reporting requirements.

Knowledge of computer systems and techniques.

Knowledge of the Federal corporate reporting requirements.

Knowledge of the Commonwealth's and departmental rules, regulations, policies and procedures governing travel, lodging, expense vouchers, and reporting requirements.

Knowledge of collective bargaining unit contracts applicable to work per-formed by subordinates.

Skill in the supervision of subordinates.

Ability to direct supervisors in analyzing corporation tax reports and ledgers.

Ability to plan and organize work and assign work to subordinates.

Ability to read and interpret collective bargaining unit contracts applicable to the work performed by subordinates.

Ability to evaluate employees' training needs and request further education and training for subordinates.

Ability to supervise work activities of subordinates effectively.

Ability to train subordinates in the interpretations and application of rules, regulations, policies, and procedures.

Ability to prepare and deliver formal presentations to special interest groups.

Ability to establish effective working relationships with associates, corporate officials, attorneys, and accountants.

Ability to evaluate employees' performance and prepare employees' performance evaluation reports.

Ability to analyze, comment and recommend proposed statutory changes and legislative action.

Ability to recommend the formulation of policies and procedures.

Ability to prepare general production reports or analysis of a specific processing activity.

Ability to communicate clearly, both orally and in writing.

Ability to implement modern managerial methods in planning, organizing and directing the work of subordinates.

MINIMUM EXPERIENCE AND TRAINING: A Bachelor's Degree including or supplemented by fifteen college credits in accounting and six credits in data processing; and two years as a supervisor in an accounting related field.

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Four years as a Corporation Tax Account Supervisor and fifteen college credits in accounting and six credits in data processing.

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Any equivalent combination of training and experience which includes fifteen college credits in accounting and six credits in data processing.