JOB TITLE: TAX APPEALS BOARD MEMBER

JOB CODE: 07580

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

An employee in this job supervises a professional staff engaged in the adjudication of tax appeals involving any of the taxes or corollary programs administered by the Department of Revenue. Work involves supervising Tax Appeals Hearing Officers in the adjudication of tax appeal cases by providing direction, guidance, and training to subordinates and evaluating their performance; directing the scheduling of appeals; monitoring and adjusting caseloads; rendering decisions on completed cases by reviewing for appropriate implementation of tax laws, application of sound accounting principles, and accuracy of calculations; approving and signing completed decisions; directing the initiation of investigations and the requesting of legal opinions and audits; and reviewing bond appeals for reassessment decisions and the requirement to continue a bond. Work may involve conducting hearings for other taxes by administering oaths, hearing testimony, obtaining evidence, explaining applicable sections of the law and/or the petitioner's rights, and preparing decisions. Work is performed independently under the direction of the Board Chair and is reviewed for adherence to tax and departmental rules and regulations and the attainment of program goals and objectives.

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.):

• Plans, directs, and organizes the activities of Tax Appeals Hearing Officers and Tax Appeals Reviewers engaged in the adjudication of tax appeals 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, the Property Tax/Rent Rebate Program, and interest cases and bond requirements.

• Reviews and comments on proposed regulations and legislation affecting tax laws, regulations, and Board of Appeals (Board) policies and recommends the Board's position.

• Interprets rules, regulations, laws, policies, and standards governing cases appealed to the Board.

• Provides instruction and technical guidance to assist employees in resolving problems involving the interpretation and application of laws, rules, and regulations.

• Monitors caseloads of staff and adjusts caseloads to ensure appeals are scheduled and decisions are rendered in a timely fashion.

• Renders decisions on completed cases submitted by staff for interpretation of tax laws, regulations, and Board policies, application of sound accounting principles, and accuracy of calculations.

• Approves and signs completed decisions and returns decisions to staff for further review and documentation.

• Determines the requirement to continue a bond by reviewing financial statements, audit reports, corporate standings, and related documents to determine the capability of a company to pay assessed taxes.

• Explains the laws and regulations governing bond requirements to taxpayers.

• Responds to inquiries from taxpayers, attorneys, accountants, or other taxpayer representatives regarding the applicability of tax laws to their appeal, questions regarding evidence, Board procedures for filing appeals, and the status of appeals.

• Directs the initiation of investigations, requests legal opinions, and recommends audits to obtain information when facts or issues are unclear or would establish a precedent.

• Supervises the adjudication of cases involving fraud, bankruptcy, bond hearings, or the determination of corporate officer responsibility.

• Prepares for hearings by studying case files, audit reports, financial records, tax reports, applicable Board decisions, judicial precedents, Board of Finance and Revenue Rulings, tax laws, and regulations.

• Supervises the preparation of and/or prepares final decisions to include a summary of evidence, findings of facts, discussion of applicable tax laws and conclusions.

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

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

• Performs the full range of supervisory duties.

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

• 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 analyze and interpret financial statements, audit reports, accounting data, corporate standings, and similar documents.

• 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.

FULL PERFORMANCE KNOWLEDGES, SKILLS, AND ABILITIES: (NOTE: These are expected of an employee performing the work of this job at the full performance level. These may not be evaluated by the State Civil Service Commission or used for Civil Service examination purposes and are not position-specific performance standards.):

• Knowledge of the methods and techniques used to conduct administrative hearings.

• Knowledge of agency policies, procedures, and regulations pertinent to the administrative tax appeal functions of the Department of Revenue.

• Knowledge of the principles and methods of legal research.

• Knowledge of the principles and practices of employee supervision.

• Ability to read, interpret, and apply tax laws, court decisions, Board procedures, precedent cases, rules, regulations, and policies to existing situations.

• Ability to review departmental actions or request for refunds for all tax types administered by the Department.

• Ability to use sophisticated tax computer systems and other contemporary information technology for the purpose of collecting, evaluating, and reporting fiscal and tax data.

MINIMUM EXPERIENCE AND TRAINING: (NOTE: Based on the Entry Level Knowledges, Skills, and Abilities):

• Two years as a Tax Appeals Hearing Officer;

or

• Two years of experience as a Certified Public Accountant which involved preparing, auditing, or reviewing tax returns and determining gross taxable base, deletions, or exemptions from taxation and final taxable base;

or

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