03/09/1999 03750

CORPORATION TAX SUPERVISOR

DEFINITION: This is advanced technical and supervisory work in analyzing and examining corporation tax reports or specialty tax reports to determine tax liability in the Department of Revenue.

An employee in this class is responsible for directly supervising a group of taxing officers and coordinating specialized corporation taxing functions such as resettlement cases, final tax settlement for dissolutions or mergers; acting as a witness for the state in court on corporation tax appeals; and providing technical staff assistance to the Bureau Director. Supervisory work at this level involves determining work priorities, setting performance standards and goals, reviewing work performance, evaluating employee performance, preparing and signing employee Performance Evaluation Reports, receiving and resolving grievances and complaints, interviewing and recommending employee selection, reviewing and approving leave requests, and evaluating training needs of taxing officers; and providing training to lower level taxing officers and field auditors. Work is performed under the general direction of a Corporation Tax Manager and a Tax Division Chief and is subject to general review for adherence to laws, departmental rules, regulations, precedents, and policies.

EXAMPLES OF WORK: Plans, organizes, reviews and determines work priorities for the taxing officers.

Coordinates final tax settlements for dissolutions and mergers.

Interprets State and Federal Corporation Tax laws and regulations for attorneys, accountants, and corporate officers.

Renders information pertaining to tax laws, policies and procedures to tax consultants and corporation representatives by telephone through correspondence or in conference.

Provides training to new personnel on policies, procedures and State and Federal Corporation Tax laws.

Represents the Department of Revenue in pre-settlement conferences.

Acts as a witness for the state in court on corporation tax appeals.

Reviews stipulations received from the Office of Attorney General to interpret stipulations for tax, penalty, interest, and liens.

Reviews judicial actions (sheriff’s sales, constable sales, bankruptcies and receiverships) to determine tax liabilities.

Reviews and prepares requests for investigations of corporations when it is deemed necessary.

Explains tax liability to the Auditor General’s staff when they have questions with the tax liability recorded on reports.

Reviews Corporation Tax reports or specialty reports to determine whether reports are taxed in accordance with tax laws, regulations and court decisions.

Prepares letters to taxpayers to obtain additional information and to explain decisions on specialty tax reports or corporation tax reports.

Prepares and signs employee performance evaluations.

Receives, reviews and approves or disapproves leave requests.

Receives grievances and complaints, conducts initial investigation into cause and conditions and resolves or recommends solutions to grievances and complaints.

Operates the Personal Computer to input corporation tax figures on the Corporation Tax forms.

Employees in this class may participate in the performance of their subordinates work consistent with operational or organizational requirements.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES: Knowledge of the principles and practices of accounting and auditing with special reference to corporation accounting.

Knowledge of State and Federal Corporation tax laws.

Knowledge of the principles of corporation finance.

Knowledge of operating Personal Computers.

Ability to plan, assign, review and supervise a small group of taxing officers performing technical work.

Ability to critically analyze corporation tax reports.

Ability to prepare technical correspondence independently.

Ability to establish and maintain effective working relationships with corporation representatives, tax consultants, other employees and the general public.

MINIMUM EXPERIENCE AND TRAINING: Three years as a Corporation Tax Officer 2;

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Three years of professional accounting experience affording knowledge of State and Federal corporation tax laws, including one year of supervisory experience; and a Bachelor’s degree with major course work in accounting or business administration, including twelve (12) credits in accounting;

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Any equivalent combination of experience and training which includes twelve (12) credits in accounting.