08/19/1994 03851

TAX DISCOVERY SUPERVISOR

DEFINITION: This is specialized supervisory tax discovery work in the Department of Revenue in the identification of taxpayers, tax determinations, filing of tax returns or reports, and collection of tax monies due.

An employee in this class supervises the analysis of tax data to determine whether businesses or individuals have business activities in Pennsylvania and whether they are subject to Pennsylvania tax requirements for corporate, sales and use, motor fuels, employer and personal income, or any of the taxes administered by the Department. Work involves supervising the analysis of Business Activity Questionnaires received from businesses or individuals to determine how they conduct business activities in Pennsylvania or what properties are owned or leased in Pennsylvania and determines the status of taxes; and supervising the analysis of computer tax data selected by analysts in cross matching the Department's tax files with federal tax records, tax records from other state agencies on taxpayers, and out-of-state records on taxpayers to determine whether businesses and individuals are registered, paying taxes, and filing tax returns or reports. Work includes assigning and reviewing work of subordinates, training subordinates, evaluating and rating the performance of subordinates, receiving grievances and making recommendations to resolve grievances, approving or disapproving leave, and making recommendations to take disciplinary action against subordinates. Work also includes participating in conferences with Division Chief, Bureau Directors, and other agencies to gather information on businesses or individuals; and corresponding with other state and federal agencies to obtain data on Pennsylvania businesses and individuals who may be in violation of state tax laws. Supervision is exercised over Tax Discovery Specialists who are engaged in determining business activities and tax requirements of businesses or individuals in Pennsylvania. Work is performed independently under the direction of the Division Chief and is subject to general review for adherence to department rules, regulations, and laws.

EXAMPLES OF WORK: Supervises the work of Tax Discovery Specialists engaged in reviewing and analyzing tax data to determine whether businesses or individuals have business activities in Pennsylvania and whether they are subject to Pennsylvania tax requirements of sales and use, corporation, employer, motor fuels, personal income, or any other taxes administered by the Department.

Reviews the analysis of tax data to identify potential taxpayers, make tax determinations, file tax returns or reports, and collect tax monies due.

Reviews the analysis of Business Activity questionnaires sent to corporations or individuals to determine how they conduct business activities in Pennsylvania or what property is owned or leased in Pennsylvania and directs the determination of the status for corporate, sales and use, employeer withholding, motor carrier road, and liquid fuels taxes.

Supervises the analysis of computer cross matches with federal tax records, other state agencies, and other states to determine if the potential exists for a corporation or individual to meet the definition of doing business in Pennsylvania and whether they are subject to Pennsylvania tax requirements for all taxes including corporate net income, franchise, insurance premiums, utilities gross receipts, public utility realty, mutual thrift institutions, personal income, bank shares, motor carrier road, and liquid fuels taxes.

Supervises the analysis of computer cross matches for tax accounts that are operational for an Employer Identification Number for all taxes to determine if a corporation or individual meets the criteria for doing business in Pennsylvania and if they are subject to various Pennsylvania taxes.

Supervises the analysis in determining tax liability by application of appropriate tax rules, regulations, and case laws.

Establishes procedures and guidelines to ensure collection of various taxes through other Departments for the discovery and enforcement program.

Reviews the analysis of information received from Environmental Resources, Fish Commission, transportation and other state agencies to identify and refer for audit any businesses that may be properly collecting or reporting taxes to the Department of Revenue.

Supervises the analysis of leads for new sources of revenue within existing tax structure including self-generated cases and data gathering.

Directs subordinates in assisting taxpayers in the completion of tax forms.

Supervises the analysis and identification of underpaid or overpaid taxes; and directs the identification of potential tax due and contacts the individual purchaser to collect any tax that may be due.

Supervises the contacts of businesses and individuals who should report corporate, sales and use, employer withholding, personal income, and motor fuels taxes to attempt to have them register to prospectively collect all taxes due and pay any past due taxes from the time a business began activities in Pennsylvania.

Corresponds and interacts with other state tax and federal agencies to secure data and information on Pennsylvania businesses and residents who are in violation of the Commonwealth's tax laws.

Supervises the writing of letters to obtain further clarification of a business' or individual's activities to make a determination of whether they are subject to Pennsylvania tax laws.

Assigns and reviews work of subordinates, training subordinates, evaluates and rates the performance of subordinates, receives grievances and makes recommendations to resolve grievances, approves or disapproves leave, and makes recommendations to take disciplinary action against subordinates.

Analyzes the creation of forms to be used by other state agencies to simplify the reporting and processing of taxes between agencies and the Department of Revenue, and for use by other state agencies for prosecution.

Participates in conferences with Division Chief, Bureau Directors, and other agencies to gather information on businesses or individuals.

Calculates the taxes, penalties, and interest on cases.

Directs subordinates in providing information to the Bureau of Audits and/or other agencies for further collection activity or prosecution.

Supervises the sending of Notice of Assessments to individuals or businesses; and the sending of letters to businesses who should report taxes and attempt to register businesses to collect current and past taxes due.

Directs subordinates in reviewing tax documents and making tax liability decisions.

Supervises the collection of the tax liability for businesses subject to payments of various Pennsylvania taxes.

Visits sites to identify records to be used to identify tax liability and for use by other organizations for prosecution.

Directs the sending of letters to companies with a NEXUS packet with regulations for sales tax and a Business Activity Questionnaire.

Directs subordinates in assisting businesses to register in Pennsylvania.

Supervises the preparation of written requests for legal opinions from the Legal Bureau regarding whether businesses or individuals are conducting business in Pennsylvania.

Supervises the preparation of status reports.

Directs subordinates in researching corporation, sales and use, and employer systems to determine if the company is liable for other Pennsylvania taxes.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of tax laws, regulations, and policies.

Knowledge of tax collection procedures.

Knowledge of current labor agreement provisions which affect the supervision of employees, the assignment of work and overtime, handling of grievances, and evaluation of work performance.

Ability to learn the principles and methods of employee supervision.

Ability to analyze and interpret data and reports and to instruct and advise subordinates in proper work methods.

Ability to organize and direct the flow or work of subordinates.

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

Ability to evaluate employees' performance and prepare employees' Performance Evaluation Reports.

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

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

Ability to utilize the personal computer system and the CRT terminal.

Ability to analyze and interpret tax records, returns, reports, and Business Activity Questionnaires.

Ability to read and interpret provisions of various tax laws, rules, regulations and policies.

MINIMUM EXPERIENCE AND TRAINING: One year as a Tax Discovery Specialist.

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Three years of experience in the review and examination of tax documents which include applying tax laws, rules, regulations, policies and procedures and making tax liability decisions.

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Any combination of experience and training which provides the applicant with the required knowledges, skills and abilities.