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State of Georgia Job Description

Job Title: Tax Examiner (EL)
Job Code: 41443
Last Update: 9/1/2010
Salary Plan: Statewide Salary Plan (SWD)


Job Description, Responsibilities, Standards, and Qualifications

Job Description:

Trains to determine tax liability or collects taxes from individuals or business firms according to prescribed laws and regulations. This is the entry/training level of the Examiners, Collectors, job series. Incumbents at this level may require additional training or experience to gain full proficiency in some or all of the job responsibilities.

Job Responsibilities & Performance Standards:

Checks forms to verify taxpayer data, and ensures that supporting documentation is correctly computed and complete
1. Reconciles errors, missing or questionable information on tax documents through research, taxpayer verification and review of files, records and reports and initiates corrective action.
2. Verifies accuracy of all schedules, attachments, deductions, exemptions, adjustments, credits and computes proper tax, penalty, and interest when necessary.
3. Verifies filing dates and postmarks to ensure that tax documents have been filed in a timely manner.
4. Researches files to locate identification number for returns which have been batched with no number or an invalid number.
5. Researches files, computer database and/or microfiche to locate applicable identification number for loose check payments and prepares proper documentation for processing.
6. Determines to which appropriate account loose checks should be credited.
7. Approves or denies adjusted returns, ensuring uniform, legal adjustments.
8. Proofs assessments and credits before forwarding to taxpayer.
Collects taxes from individuals or businesses according to prescribed laws and regulations
1. Remains abreast of tax laws, policies and procedural changes to provide accurate information and appropriate assistance to departmental customers, taxpayers, and other external customers.
2. Assists taxpayers with reporting procedure requirements and the preparation of tax returns.
3. Responds to tax-related inquiries in person, by telephone, and/or in writing relevant to area of assignment.
4. Confers with taxpayers regarding protests of assessments, adjustments and credits.
5. Notifies taxpayer of decision regarding protests and/or any additional adjustments resulting from audit examination.
6. Contacts taxpayer to request additional information when necessary.
7. Mails forms to taxpayers when needed.
Confers with taxpayers or their representatives to discuss or explain routine issues, laws, and regulations involved in returns/claims and to resolve related problems
1. Secures written authorization and documentation for non-routine account adjustments from appropriate parties.
2. Forwards more complex account inquiries to higher level Tax Examiners for further review.
3. Forwards loose check payments to appropriate Division if payment is determined to be for another liability.
4. Forwards taxpayer penalty waiver request to supervisor for approval.
5. Requests that appropriate personnel forwards form letter to taxpayer requesting additional information or an amended return.
6. Communicates with Tax Field Agents and other Field Services Personnel to forward assignments and provide information for the completion of field assignments.
7. Sorts and distributes protests to the Tax Examiners II.
8. Assists supervisor in a back-up capacity, providing information and direction to subordinate workers.
9. Makes daily pick-up and delivery runs for both check and name discrepancies then delivers to appropriate location.
10. Prepares amended amended return forms for processing and forwards to Internal Administration Division for data corrections in the microfilm files.
11. Prepares protest records for microfilming.
12. Determines the need for a new or corrected preprinted booklets to be generated.
Creates, updates, audits, and/or maintains records, documents and databases with taxpayer information
1. Performs data entry as needed to reconcile files and/or create processing documents.
2. Maintains database files for additional information and hard copy files for affidavits, refund requests, and other documents.
3. Maintains a record of total accounts created and payments received for the monthly audit.
4. Updates any address changes, close-outs, reinstatements, and FEI numbers as needed.
5. Determines and properly codes the validity of assessment protests.
6. Corrects or generates tax assessments or credits by using proper transaction.
7. Enters corrected data from amended returns.
8. Compares estimated documents/correspondence, on-line filers, and Secretary of State records to determine if additions or changes are required.
9. Assigns temporary reference numbers to new filers so payments can be processed when Federal identification numbers have not been assigned.
10. Cross references previously assigned reference numbers once Federal numbers are known.
11. Prepares estimated account adjustments to invalidate erroneous records and create an audit trail of money transfers.
Examines and processes tax documents within area of assignment
1. Prepares and distributes amended tax reports.
2. Researches and corrects lesser dollar amounts in accordance with provided timeframes, reviewing reports more frequently during designated peak periods.
3. Compares current reports with previous months to ensure proper distribution of funds.
4. Reviews report documents and makes adjustments according to established guidelines.
5. Balances end-of-month report.
6. Avoids backlogs in report review process which could result in delayed payment release, by alerting supervisor when additional help is needed.
7. Distributes reports as necessary.
May coordinate with outside units or Departmental authorities to ensure accurate assessment, adjustment and crediting of taxpayer accounts
Monitors claims, requests, returns and payments to insure timely processing and compliance with agency, state and federal laws
Performs computer research or basic investigation to gather additional data

Sample Technical Competencies:

Knowledge of tax laws and interpretation.
Knowledge of collection procedures
Ability to interpret tax laws, policies, rules and regulations pertaining to tax collection
Knowledge of claims fillings and investigations
Knowledge of delinquent tax collection

Entry Qualifications:

One year of related experience OR Associate degree in accounting, bookkeeping or related area

Preferred Qualifications:

Demonstrated ability to provide effective customer service to internal and external customers; one year experience using an electronic calculator in a business related environment; working level knowledge of the Department of Revenue's computer systems, and a demonostrated ability to work under pressure in a production environment.

Career Development Levels:

FIT011 - TS:Examnr/Coletr/Rev Agts (WL)
FIT012 - TS:Examnr/Coletr/Rev Agts (AL)
FIT013 - TS:Examnr/Coletr/Rev Agts (SP)
Job description information is extracted daily from the official Phoenix HRMS Job Code database. Problems in conversion may cause formatting errors in some job descriptions.

The information presented, while not an exact or exhaustive listing, describes the work, performance standards, and qualifications typically required of positions or employees in this job. A specific position description or employee performance plan may differ as long as it is consistent with the core Responsibilities, Standards and Qualifications of that job.
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