JOB TITLE: DIRECTOR, BUREAU OF DESK REVIEW AND ANALYSIS, DOR

JOB CODE: 73255

DEFINITION: This is managerial tax accounting and administrative work in planning and directing the functions and activities of the Bureau of Desk Review and Analysis in the Department of Revenue (DOR).

The employee in this job directs the planning, development, implementation, and evaluation of comprehensive desk review and tax compliance programs. Work involves developing program policies and procedures to ensure taxpayers are in compliance with laws and regulations; reviewing legislation for impacts on programs and making recommendations to support, oppose, or revise proposed legislation; and overseeing voluntary compliance initiatives. Work also involves directing the review of multi-tiered corporate and non-corporate owned partnerships, S corporations, limited liability companies, estates, and trusts for tax shelters to determine tax liability and to identify pass-through improprieties; directing the review of sales, corporation, and specialty tax returns to determine tax liability and identify any improprieties; serving as a liaison with tax practitioners, Certified Public Accountants, tax preparation organizations, attorneys and law firms, financial institutions, and private citizens related to the collection of delinquent taxes. Supervision is exercised over technical and professional staff. Work is performed with considerable independence and is subject to review by the Deputy Secretary for Compliance and Collections through conferences and reports for overall program effectiveness and adherence to laws and regulations.

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.)

• Directs the planning, development, and implementation of desk review and tax compliance programs.

• Develops program policies and procedures to ensure taxpayers are in compliance with laws and regulations, clarify tax-filing requirements, and improve tax compliance.

• Reviews tax legislation for impacts to programs and makes recommendations to support, oppose, or revise legislation.

• Oversees the analysis and examination of personal income tax returns, information returns for Pennsylvania S corporations and partnerships, federal tax returns, financial records, and corporation tax reports to determine tax liabilities and to identify pass-through improprieties.

• Oversees the analysis and examination of corporation net income, specialty tax and sales tax returns, federal tax returns, and financial records to determine tax liabilities and to identify any improprieties.

• Evaluates the effectiveness of information collected on tax forms and determines the information to be used on future tax forms.

• Determines the areas of non-compliance to target for partnerships, S corporations, estates, trusts, and corporations.

• Collaborates with the Office of Chief Counsel to interpret existing tax laws and regulations.

• Reviews complicated tax returns, financial statements, and other tax documents to determine tax liability resulting from potential improprieties.

• Reviews Securities and Exchange Commission (SEC) quarterly and annually submitted statements to determine tax liability and compliance of publicly traded companies and the pass-through businesses that have entered into transactions with those companies.

• Participates and presents at tax conferences.

• Performs the full range of supervisory duties.

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

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of generally accepted accounting principles (GAAP).

• Knowledge of tax laws, rules, and regulations.

• Knowledge of the principles and practices of program planning, evaluation, and administration.

• Knowledge of the principles and practices of employee supervision.

• Ability to identify pass through businesses that are suspected of non-compliance or evasion of personal income tax laws.

• Ability to identify non-compliance or evasion of sales tax laws.

• Ability to identify corporations that are suspected of non-compliance or evasion of corporate net income or specialty tax laws.

• Ability to analyze and interpret tax legislation and regulations.

• Ability to analyze personal income tax returns, pass through tax returns, sales tax returns, corporation and specialty tax reports, federal returns, and financial records.

• 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)

• Three years as a Revenue Fiscal Analyst Supervisor;

or

• Seven years of professional tax accounting experience that includes three years of supervisory experience, and a bachelor’s degree;

or

• An equivalent combination of experience and training that includes three years of supervisory experience.