CLASS CODE: 1506
PAY GRADE: 020

CLASS TITLE:TAX AUDITOR II

ALLOCATION FACTOR(S)

This is work independently performing audits of corporate income tax or sales and use tax and at least one other tax such as: intangible tax, documentary stamp tax, estate tax, or motor fuel and special fuel tax; or assisting a higher-level tax auditor in performing the more complex audits of multi-state or multi-national business entities or independently performing audits of alcoholic beverage and tobacco excise taxes, surcharge taxes, and advanced disposal fee taxes.

EXAMPLES OF WORK PERFORMED:

(Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.)

  • Consults with or assists taxpayers in the proper means of determining tax liability.
  • Assists a higher level tax auditor in the more complex audits of multi-state and multi-national business entities to determine compliance with revenue laws.
  • Conducts moderately complex audits of small to medium-size accounts of individuals, trusts, fiduciaries, corporations, companies, and partnerships for corporate income tax or sales and use tax and one other tax such as intangible tax or motor fuel and special fuel tax.
  • Trains auditors and support staff.
  • Audits sales documents and related accounting records of retail establishments to verify the accuracy of sales tax returns and determine tax liabilities.
  • Assists a higher level auditor with completing multi-state audits, regulatory compliance audits of trade practices, and business fraud audits.
  • Examines purchase documents and related accounting records to determine use tax liabilities.
  • Audits receipts, invoices, and other records of any motor fuel distributors, carriers, or those who pay motor fuel or special fuel tax to the state.
  • Conducts excise tax audits, advanced disposal fee audits, surcharge audits (paid on the sales or purchase method), other tobacco products audit (retailers and distributors).
  • Examines documents subject to documentary stamp tax regulations to insure compliance with regulations.
  • Conducts examinations of the more difficult estate tax returns to ensure that they have been properly completed, that payments are correct, and makes final disposition of estate tax files.
  • Prepares and submits to supervisor technical audit reports including the basis for tax liabilities.
  • Conducts business record audits to determine compliance with licensing standard and disclosure laws.
  • Provides appropriate comments and recommendations to supervisor concerning reliability of accounting methods and controls used by the taxpayer.
  • Performs related work as required.

KNOWLEDGE, SKILLS AND ABILITIES:

(Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.)

  • Knowledge of accounting or auditing methods, principles and procedures.
  • Knowledge of the methods used in verifying and analyzing data.
  • Knowledge of basic mathematics.
  • Ability to extract and disseminate tax information.
  • Ability to analyze, evaluate and interpret financial data.
  • Ability to examine and audit financial records.
  • Ability to prepare financial audit reports.
  • Ability to understand and apply laws, rules, regulations, policies and procedures.
  • Ability to provide technical assistance and advice to taxpayers.
  • Ability to communicate effectively.
  • Ability to establish and maintain effective working relationships with others.
  • Ability to plan, organize and coordinate work assignments.

MINIMUM QUALIFICATIONS

  • A bachelor's degree from an accredited college or university with a major course of study in accounting or an area of business which includes five courses in accounting and one year of professional auditing or accounting experience; or
  • A master's degree from an accredited college or university in accounting or business administration or possession of a Certified Public Accountant (C.P.A.) certificate.
  • Professional or nonprofessional experience as described above can substitute on a year-for-year basis for the required college education.

EFFECTIVE:

6/15/1995

HISTORY:

01/01/1984