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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00093221 |
Description Activated On: 3/5/2024 3:06:16 PM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. Travel throughout assigned territory within Pennsylvania counties or occasionally to other states as assigned to perform auditing and investigative or other compliance-related duties to ensure that employers are following the taxation provisions of the Pennsylvania Unemployment Compensation Law (UC Law). Work primarily includes contacting employers/their representatives and other individuals to audit employers’ accounts and complete investigations in accordance with Bureau policies and procedures. For the tax agent to ensure employers are in compliance with the UC Law and PA regulations, the following duties are performed: |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. Auditing: Advanced auditing work involving examination of various documents and records, including but not limited to payroll records, cash disbursements, various accounting ledgers and journals, vouchers, petty cash records, corporate minute books, electronic data processing records and bank records, for the purpose of compiling gross and taxable wage figures for comparison with quarterly reports filed with the Pennsylvania Unemployment Compensation (PA UC) Tax program. The examination also includes inspection and analysis of all accounting records for possible disclosure of hidden or unreported gross and taxable remuneration. It also includes a comparison and reconciliation of wage amounts reported on the PA UC returns to federal and state returns for various business entities. Since all sizes and types of businesses are audited, the records maintained will vary from very complete to very meager and, in some cases, to none at all. Therefore, in view of this variation, the tax agent must not only have a complete knowledge of accounting principles, financial auditing, the PA UC Law and regulations, and other business and governmental law, but must also be prepared to reconstruct payrolls when records are inadequate. Often, this must be done by closely questioning both the employer and workers and evaluating their responses, investigating to secure necessary facts, and completing questionnaires and supporting documentary evidence for use by the Bureau in making determinations in cases of disputed or questionable coverage. Complex large audits may require a team of auditors. During the audit, the tax agent will determine ownership/responsible parties, business and asset locations, date the employer became liable under the provisions of the UC Law, and the nature of services being provided. The tax agent must also be knowledgeable in the rating and appeal provisions of the PA UC Law so that the correct tax rate(s) can be assigned to an employer. The tax agent will conduct and submit quality audits that follow established policies and procedures and comply with all federal and state requirements. If the agent notices any discrepancies such as missing or incorrect registration information, missing reports, money delinquencies, or ownership changes, the auditor must document and initiate the appropriate corrections to the employer’s account. If an audit reveals a reporting error by an employer, the agent must be able to analyze the employer’s reporting history before preparing the necessary adjustment forms to bring the employer into compliance with the UC Law. The tax agent presents the audit findings to the employer, obtains an authorized signature to acknowledge agreement with the audit findings obtains payment or initiates the refund process, negotiates a payment plan if necessary, and ensures that adjustments are posted to the employer’s account. Should an employer or his representative disagree with the tax agent’s determination, the agent must communicate the audit findings with the employer and explain the assessment process and appeal rights. If an assessment is necessary, the agent will initiate an assessment using the appropriate department policies and procedures. If an assessment is appealed, the tax agent may be required to testify at a hearing with the UC Tax Review Office or other courts. Tax agents may also conduct financial audits to determine the solvency or financial status of an employer by reviewing balance sheets and income statements, which will be used for collection activities. If an employer refuses to provide records, the agent must proceed with appropriate action to compel compliance. This may include the use of administrative reviews, criminal complaints, or subpoenas. Other duties/tasks: While the bulk of a tax agent’s work responsibilities is related to auditing, the tax agent is additionally required to perform other investigations and compliance initiatives as follows: • Investigate blocked UC claim wage investigations to reconcile discrepancies between wages reported by an employer and claimant’s statement of wages earned. This type of investigation is generally related to an employer misclassifying an employee as an independent contractor or simply not reporting wages covered under the PA UC Law. • Conduct investigations to determine the employer’s liability under the UC Law. In general, this type of investigation can occur when the employer is not responsive to centralized requests or can occur as a result of a legislative inquiry. • Ensure that the employer is properly and accurately registered with the PA UC Fund by verifying information submitted on the PA Enterprise Registration (PA-100). • Investigate predecessor/successor relationships, SUTA dumping cases, and possible bulk sale issues. If an employer has not registered, the agent may recommend that a civil fine be imposed under the 802 provisions of the UC Law. • Investigate cases of nonprofit organizations to determine if the entity is exempt from the Federal Unemployment Tax Act under Section 501(c)(3), or is a political subdivision. The agent may be required to explain the contributory or reimbursable financing methods and UC Law provisions for relief of charges, solvency fee, and required collateral deposits. • Perform collection enforcement tasks or assignments related to an audit or as part of the normal and escalated collection enforcement activities. The activities can include: making a field collection contact, negotiating a payment plan, make a recommendation for an application of compromise, writ of attachment, specific release of lien, bulk sale determinations, initiating and sometimes serving subpoenas, obtain information to file a proof of claim for a bankruptcy case or representing the Commonwealth with respect to criminal proceedings under section 802 of PA UC Law. • Examine employer records to secure certain information to help the UC Service Centers in possible fraud investigations. • Attend UC tax and benefit appeal hearings to present information secured during an audit or wage investigation. • Work UCMS generated tasks that include predecessor/successor, assessment, collection, bankruptcy, inquiry, and downward adjustment tasks, • Analyze the employer’s UCMS account to determine if errors or other discrepancies exist and initiate proper action to correct these errors or discrepancies. • Any other work duties or projects as assigned. All casework involving auditing or the aforementioned duties must be thoroughly documented and a detailed daily record of work maintained in accordance with Bureau policies. The tax agent is a liaison between the Bureau and the Commonwealth’s many employers. He/she is expected to be able to answer any questions the employer may have regarding the UC Law with intelligent responses in a professional and courteous manner. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. The tax agent must have sufficient knowledge of the PA UC Law to render decisions that incorporate experience and good judgment. This includes evaluation of covered vs. non-covered wages, the acceptance of payment plan agreements, write-off recommendations, and compromises of interest and penalties within established guidelines. Although numerous guides and procedures are available for assistance, the tax agent is confronted daily with problems not directly covered by precedent. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. N/A 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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