JOB TITLE: TAX APPEALS HEARING OFFICER

JOB CODE: 07560

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

An employee in this job adjudicates tax appeals involving any of the taxes or corollary programs administered by the Department of Revenue. Work involves reviewing petitions from taxpayers appealing tax matters, filing status, bond requirements, or other related matters to determine whether all necessary material for making a decision has been submitted, and, if necessary, requesting the petitioner to submit additional information substantiating the claim being made in the appeal; reviewing tax audits conducted by the department or the detailed analysis of books, records, and tax returns submitted by petitioners to substantiate tax liabilities or refunds; conducting formal quasi-judicial hearings by administering oaths, hearing testimony, and obtaining evidence necessary to arrive at decisions; explaining applicable sections of the law, the petitioner’s rights, and what documents or other evidence is required to substantiate the appeal; preparing tax appeal decisions for tax appeal issues that are not clearly addressed in tax regulations and policy guidelines, include a referral for an investigation or audit due to unclear facts or issues or circumstances which would establish a precedent, or sensitive cases involving fraud, criminal investigations, or determination of corporate officer responsibility; studying applicable Board of Appeals (Board) decisions, judicial precedents, Board of Finance and Revenue rulings, and appropriate tax laws, regulations, and policies to determine whether the tax at issue or the bond appeal should be sustained, adjusted, or abated; and communicating with taxpayers, accountants, attorneys, or other taxpayer representatives to obtain information, facts, or position issues surrounding a petition for adjudication. Work is performed independently and is reviewed by a Tax Appeals Board Member or the Tax Appeals Board Chair for conformance with established laws, regulations, policies, and procedures, and for overall program effectiveness.

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.):

• Adjudicates issues involving any of the taxes or corollary programs administered by the Department, including 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, Property Tax/Rent Rebate program, and bond requirements.

• Requests additional information from petitioners to substantiate the claim being made in the appeal to include financial statements, expense vouchers, proof of tax payment to other states, rent or tax receipts, deeds, wills, exemptions, and other documentation.

• Schedules and conducts hearings on appeals.

• Administers oaths, examines witnesses, and issues subpoenas requiring the appearance of witnesses and the production of records, accounts, papers, and documents.

• Prepares for hearings by studying case files, audit reports, financial records, tax reports, and associated materials.

• Reviews applicable Board decisions, judicial precedents, Board of Finance and Revenue rulings, tax laws and regulations, and court decisions and stipulations.

• Communicates with taxpayers, either by telephone or in writing, to obtain additional information or to explain the applicability of tax laws to specific appeals.

• Prepares and forwards to the Board for approval, final decisions that include a summary of evidence, findings of facts, discussion of applicable tax laws, and conclusions.

• Provides assistance to Board members in the review and analysis of the laws, regulations, and rulings of the various tax acts.

• Ensures the preparation of reports and the maintenance of records for assigned cases.

• Attends and participates in conferences concerning changes in the laws, regulations, policies, and procedures.

• Conducts on-site inspections of facilities to determine if tax exemption requests are valid.

• 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 read and interpret written materials.

• 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):

• Two years of professional tax accounting or tax auditing experience and a bachelor’s degree including or supplemented by 15 credits in accounting;

or

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