TAX AUDITING ASSOCIATE** - 01262023 - 42468

Job Information

LOCATION OF (3) POSITIONS TO BE FILLED: DEPARTMENT OF REVENUE, AUDIT DIVISION, KNOX COUNTY

This postition is designed as work from home 80%

Minimum Qualifications

Education and Experience: Graduation from an accredited college or university with a bachelor's degree, including eighteen semester (twenty-seven quarter) hours in accounting or auditing; qualifying full-time professional experience in accounting or auditing may be substituted for the required education, on a year-for-year basis, to a maximum of four years.

OR

Six semester (nine quarter) hours of college coursework in accounting and three years of experience as an Accounting Technician or Revenue Audit Technician with the Tennessee Department of Revenue; additional college coursework in accounting may be substituted for the required experience at the rate of six semester (nine quarter) hours for one year of experience with a maximum substitution of twelve semester (eighteen quarter) hours for two years of experience.

Other Requirements

Necessary Special Qualifications: Applicants for this class may be required to possess and maintain a valid motor vehicle operator's license and personal vehicle insurance.

Examination Method: Education and Experience, 100%, for Preferred Service positions.

Job Overview

Summary: Under immediate supervision, is responsible for learning to perform professional auditing work of routine difficulty; and performs related work as required.

Distinguishing Features: This is the entry-level class in the Tax Auditor series. Under close supervision, a member of this class learns procedures and practices of performing professional tax auditing work. This class differs from a Tax Auditor 2* in that a Tax Auditor 2* functions at the intermediate level under general supervision.

*An applicant appointed to this flexibly staffed class will be eligible for a salary increase and reclassified to the Tax Auditor 2* class after successful completion of a mandatory one year training period; an applicant appointed to this flexibly staffed class will be eligible for a salary increase and flex to the Tax Auditor 3* class after successful completion of an additional mandatory one year training period. Inadequate or marginal performance during the training period will result in automatic demotion or termination.

Work Activities

Evaluating Information to Determine Compliance with Standards:

• Learns to collect detailed tax information in accordance with Department of Revenue policy and procedure for office or field audits.
• Learns to establish sampling procedures for audits.
• Learns to explain the purpose of the audits to the taxpayer and define the scope of their records.
• Learns to verify completeness of records and reconcile discrepant figures from taxpayer accounts.
• Learns to determine a suitable position for tax liability in accordance with applicable state law, attorney general opinions, and established administrative practices.
• Learns to compute tax liability, plus any interest, penalties, or adjustments due from the taxpayer.

Documenting/Recording Information:

• Learns to prepare reports of audit findings.
• Learns to describe the steps followed when conducting a tax audit, including the reasons for the audit, the recommended tax adjustments, and the discrepancies found during the audit.
• Learns to cite the position of the Department of Revenue and to record objections from the taxpayer.
• Learns to attach schedules detailing computation of tax liability.

Communicating with Persons Outside the Organization:

• Learns to conduct closing conferences with the taxpayer upon completion of the audit.
• Learns to discuss findings with the taxpayer.
• Learns to cite applicable laws, attorney general opinions, current administrative policies, and relevant court decisions in support of the position taken.
• Learns to prepare tax audit correspondence for taxpayers, attorneys, CPAs and other representatives of the community.
• Learns to explain and clarify audit findings.
• Learns to respond to inquiries about tax liability and tax law.

Analyzing Data or Information:

• Learns to select or recommend potential taxpayers for audit.
• Learns to use prior audit history, newspaper articles, advertisements, and other resources to identify potential taxpayers, taxpayers who may not be complying with the law, or taxpayers affected by changes in tax law or administrative practices.

Organizing, Planning, and Prioritizing:

• Schedules audits and appointments to maximize continuous work flow.
• Prioritizes work to meet deadlines specified by supervisor or management.
• Plans transportation and lodging efficiently, if needed.

Interpreting the Meaning of Information for Others:

• Learns to explain relevant tax positions and tax policies.
• Learns to answer inquiries from the legal staff or attorney general.
• Learns to provide documentation to legal staff which will support a tax assessment.
• Learns to provide testimony as a fact or expert witness in a court of law or at a deposition.

Updating and Using Relevant Knowledge:

• Pursues knowledge in new tax areas.
• Keeps informed of tax legislation and court decisions.
• Learns to advise taxpayers on technical matters related to tax law.
• Learns to answer questions about tax law, proper tax return completion, business licenses and registration, and departmental correspondence.

Interacting With Computers:

• Learns to use the most current software, templates, rates and tools to complete audit and administrative functions.
• Gains working knowledge of computer applications used in the audit process.

Competencies (KSA'S)

Competencies:

• Functional/Technical Competency
• Conflict Management
• Integrity and Trust
• Self-Development
• Time Management
• Decision Quality
• Written Communications
• Customer Focus
• Dealing with Ambiguity
• Problem Solving

Knowledge:

• Generally accepted accounting principles (GAAP) and practices, including financial statements.
• Corporate formations and business structures.
• Principles and processes for providing customer service.

Skills:

• Thinks critically and uses problem solving techniques.
• Analyzes information and applies appropriate judgment when making decisions.
• Manages one's own time.
• Prioritizes work to meet goals and deadlines.
• Proficiently uses common office software.
• Socially interacts with others, including displaying a cooperative attitude.

Abilities:

• Comprehends information and concepts presented both orally and in writing.
• Effectively expresses information and concepts both orally and in writing.
• Conducts oneself professionally and with the utmost integrity.
• Works independently and with purpose.
• Examines detail with careful attention.
• Actively listens to others and recognizes the implications of the information provided.
• Applies inductive, deductive, and mathematical reasoning to identify issues and to form conclusions

Tools and Equipment Used

• Laptop or Desktop Computer
• Telephone
• Fax Machine
• Scanner
• Printer
• Copy Machine
• Personal Motor Vehicle