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State of Georgia Job Description

Job Title: Tax Examiner (WL)
Job Code: 41454
Last Update: 9/1/2010
Salary Plan: Statewide Salary Plan (SWD)


Job Description, Responsibilities, Standards, and Qualifications

Job Description:

Determines tax liability or collects taxes from individuals or business firms according to prescribed laws and regulations.

Job Responsibilities & Performance Standards:

Checks forms to verify taxpayer data, and ensures that supporting documentation is correctly computed and complete
1. Examines tax documents and attachments in accordance with established procedures.
2. Researches State and Federal tax laws and regulations relevant to the area of assignment to determine the validity and/or accuracy of claims filed.
3. Writes schedules to eliminate unallowable items, utilizing taxpayer records and State/Federal codes.
4. Computes correct tax liability for assessment or refund using applicable tax tables, laws, and regulations.
5. Utilizes Administrative Rulings and the Attorney General's Opinions to determine the validity of protests.
6. Approves, denies, or assesses taxpayers for additional taxes in accordance with established procedures.
7. Examines adjusted Federal returns and compares with similar adjustments on State tax returns.
8. Receives oral and written protests of computer-generated assessment or overpayment notices.
9. Reviews corporate returns and supporting file documentation to determine the validity of overassessments or deficiencies.
Collects taxes from individuals or businesses according to prescribed laws and regulations
1. Remains abreast of current tax laws, along with Departmental policies and procedures relevant to the area of assignment to provide accurate information and appropriate assistance to Departmental staff, taxpayers, and others.
2. Drafts correspondence to uphold or negotiate assessments as issued, explaining applicable tax codes, policies, and regulations
3. Answers questions regarding filing requirements of fiduciary or partnership returns.
4. Communicates with taxpayers in person, via telephone, or through correspondence in response to tax related inquiries, to request information or documentation, or to notify concerning the disposition of protests, adjustments, etc.
Confers with taxpayers or their representatives to discuss or explain issues, laws, and regulations involved in returns/claims and to resolve related problems
1. Acts as a liaison between assigned office or unit and other Departmental Divisions.
2. Coordinates EDP functions for the unit, working with RCC and ISD personnel to correct any problems.
3. Explains applicable tax codes, regulations, and procedures regarding assessments and protests to Divisional/Departmental personnel.
4. Furnishes copies of supporting documents or correspondence or advises personnel of required documentation needed to expedite the collection of corporate assessments.
5. Researches on-line files and source documents to advise personnel of the status of protests and penalty/interest due on accounts.
6. Prepares and routes refund memorandums promptly as needed.
Creates, updates, audits, and/or maintains records, documents and databases with taxpayer information
1. Maintains logs and records of all necessary data for control purposes.
2. Documents all actions in accordance with Sectional audit trail procedures.
3. Verifies the status of various corporate accounts on a daily basis.
4. Reviews and corrects the Assessment/Credit Hold List as needed.
5. Compiles summaries of filing and payment histories and all relevant data when protests require action or determinations by a Revenue Section Supervisor.
6. Reviews refund/credit and assessment information on the computer system to determine whether account information is correct,making corrections as needed.
Examines and processes tax documents within area of assignment to ensure information is timely, accurate and complete
1. Interviews and selects new employees or assists others in the process.
2. Assigns workload and monitors progress to ensure that production standards are maintained.
3. Maintains time, leave, production records, and/or temporary payroll.
4. Prepares performance appraisals or assists others in the performance appraisal process.
5. Conducts audits that are highly complex and/or require a higher level of customer service experience with difficult or disgruntled taxpayers.
6. Assists employees with the analysis and resolution of complex problems.
7. May serve as a back-up supervisor or team leader over lower level Tax Examiners and/or clerical personnel.
May coordinate with outside units or Departmental authorities to ensure accurate assessment, adjustment and crediting of taxpayer accounts
1. Utilizes knowledge of tax laws and accounting principles to provide advice and guidance pertaining to the processing of returns.
2. Trains others to utilize State/Federal publications and guides to research and interpret tax laws.
3. Reviews the work of lower level Tax Examiners to ensure correctness.
May determines appropriate methods of debt settlement in compliance with statutory provisions
1. Prepares reports of deficiency or overassessment with proper explanations.
2. Prepares amended audit reports based on changes agreed upon by the Tax Conferee and applicable taxpayers.
3. Reviews proposed deficiency or overassessment reports prepared by other Tax Examiners for accurate mathematical calculations and application to Georgia laws.
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 and ensure compliance with applicable regulations

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
Knowledge of work methods corresponding to the various units and monitors work methods and communication channels for effectiveness

Entry Qualifications:

One year of experience at the lower level OR Two years of related experience in the examination, preparation, or auditing of tax documents.

Preferred Qualifications:

Experience as a back-up supervisor, lead worker, or team leader. Demonstrated ability to provide effective customer service to taxpayers and other customers. Two years of experience using a computer in a work environment. Working knowledge of Department Of Revenue (DOR) systems. Demonstrated ability to work under pressure in a production environment and good organizational skills.

Career Development Levels:

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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