JOB TITLE: DIRECTOR, ENFORCEMENT PLANNING, ANALYSIS, AND DISCOVERY, REVENUE

JOB CODE: 09855

DEFINITION: This is highly responsible managerial tax collections and compliance work in directing the Bureau of Enforcement Planning, Analysis, and Discovery in the Department of Revenue.

The employee in this job directs the planning, formulation, development, implementation, and evaluation of a comprehensive statewide tax enforcement program to improve the overall efficiency and effectiveness of departmental compliance and collections operations. Work involves directing the analysis and evaluation of compliance and collections related operational workflows and recommending and implementing appropriate improvements to ensure efficiency in collections and compliance related functions; directing voluntary compliance initiatives to stimulate and retain the voluntary compliance of taxpayers through the provision of informational notices, outreach and education efforts, and follow-up enforcement actions; and prioritizing departmental collections and compliance efforts. Important aspects of this work involve formulating and recommending legislation to support compliance and collections operations including the acquisition of additional collection authority and resources; serving as a liaison with the Bureau of Information Systems to develop and maintain a data warehouse environment which facilitates business optimization; interpreting and explaining business and individual tax laws, rules, regulations, and tax policies affecting compliance and collections programs conducted by the Department of Revenue and other state and federal tax agencies; and participating in the coordination of education and outreach activities for professional organizations and taxpayer representatives to communicate tax rules, regulations, policies, and procedures concerning compliance and collections programs. Supervision is exercised over a professional staff. Work is performed with considerable independence and is subject to review by the Deputy Secretary through conferences, reports, and evaluation of program results.

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.):

Supervises a professional staff engaged in managing and conducting fiscal analysis projects to evaluate taxation, enforcement, and compliance programs in the Department of Revenue.

Develops, implements, and administers the business use of the department’s data warehouse in partnership with the Bureau of Information Systems.

Identifies and analyzes tax gaps and plans, implements, and maintains business use tax and voluntary compliance initiatives to reduce non-compliance.

Coordinates with the Bureau of Audits to identify non-compliant business and individual taxpayers and formulates and implements enforcement programs.

Develops and proposes legislative initiatives to improve taxpayer compliance.

Networks with other state revenue agency officials and public and private information technology consultants to facilitate proof of concept and best practice studies for information technology solutions used for tax enforcement.

Develops and facilitates procurements to acquire technology and consulting services to improve tax compliance, increase operational efficiency, and enhance customer services.

Participates in the formulation and interpretation of taxation and compliance and collection policies for individual and business taxes.

Formulates programs to discover unregistered businesses and un-reported and under-reported taxes.

Reviews tax legislation, regulations, and policies of federal and state taxing entities and recommends the Department’s position on adopting or modifying similar action for Pennsylvania’s taxing purposes.

Formulates legislation and policies to clarify tax-filing requirements and improve tax compliance.

Directs the development of collections and compliance related training programs and materials for use with Department employees and tax professionals.

Develops an educational outreach plan to communicate changes in tax policies and reporting requirements to industry groups and tax professionals.

Analyzes proposed legislation to determine impacts on the collection of various tax revenues, and the level of fiscal impact on business and individual taxpayers.

Supervises the review of taxpayer financial documents including but not limited to federal, state and local tax returns, schedules, financial records, and documents identifying income sources to determine potential non-compliance with business and individual tax requirements.

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 the theories and practices used in the collection, presentation, analysis, and interpretation of quantified data and statistics.

Knowledge of generally accepted accounting principles (GAAP).

Knowledge of financial analysis and evaluation methods used in the review of tax reporting documents.

Knowledge of state and federal tax laws, rules, regulations, policies, and procedures.

Knowledge of financial accounting methods and techniques used to determine the un-reporting or under-reporting of taxes.

Knowledge of the principles and practices of employee supervision.

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 methods and techniques used in developing and evaluating tax compliance programs.

Knowledge of methods, processes, and procedures used to compel tax compliance.

Knowledge of methods, processes, and procedures used in collecting delinquent taxes.

Knowledge of federal, state, and private sector data resources used in tax compliance programs.

Knowledge of the methods and procedures used to analyze proposed legislative changes to identify fiscal and economic impacts.

Knowledge of methods and techniques used to ensure compliance with the filing requirements of the various taxes collected by the Department of Revenue.

Ability to present fiscal policy recommendations in a form conducive to program modification and development.

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):

Three years as a Revenue Fiscal Analyst Supervisor;

                                                                                                                                                 or

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

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An equivalent combination of experience and training which includes three years of supervisory tax accounting experience.