TENTATIVE
Occ. Code 0467210
|
TAX AUDITOR 2 (CORPORATION), GRADE 23 |
0467210 |
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TAX AUDITOR 2 (EXCISE), GRADE 23 |
0467215 |
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TAX AUDITOR 2 (INCOME FRANCHISE), GRADE 23 |
0467220 |
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TAX AUDITOR 2 (SALES), GRADE 23 |
0467230 |
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TAX AUDITOR 2 (FORENSIC), GRADE 23 |
0467240 |
New York State Department of Civil Service
Classification Standard
BRIEF DESCRIPTION OF CLASS SERIES
Tax Auditors 2 apply professional accounting and auditing principles and techniques, along with appropriate provisions of the tax laws, to determine tax due and to fix tax liability, penalties, and interest. They function either as auditors-in-charge or as technical field audit specialists in conducting on-site field audits and examinations of taxpayers books, records, computerized records, and substantiating data to determine compliance with various articles of the New York State Tax Law. Audits are typically conducted at the taxpayers place of business, at national and regional corporate headquarters, or at the office of a taxpayer representative. Depending on assignment, audits are conducted both within and outside of New York State.
All positions in these classes are in the Department of Taxation and Finance; most are found in the Audit Division, others within the Office of Tax Enforcement. Most positions are assigned to District Offices.
DISTINGUISHING CHARACTERISTICS
Auditor-in-Charge: first supervisory level; plans, directs, and reviews the work of three to nine Tax Auditors 1; prepares detailed audit reports; personally handles the more difficult and sensitive field audit cases.
Technical Field Audit Specialist: non-supervisory; plans and conducts the most difficult and sensitive field audits of major industrial firms such as Fortune 500 companies and multi-national corporate taxpayers; engages in frequent interaction with high level economic and legal advisors of major corporate concerns; makes difficult decisions concerning audit direction without supervisory assistance; works independently for extended periods of time; uses advanced technical and auditing skills to identify new or overlooked opportunities to improve audit guidelines, procedures or operations and to properly interpret and apply the tax law to new or complex situations or sets of facts.
Tax Auditors 2 are classified with a primary audit assignment for one of the various tax specialties. Incumbents may be cross-trained in the supervision of one or more other specialties in addition to the tax specialty of primary assignment. Tax Auditors 2 may be responsible for providing cross-training to Tax Auditors 1 and trainees in more than one tax specialty. Cross-training may, in time, extend to all tax specialties.
Primary assignments are as follows:
TAX AUDITOR 2 (CORPORATION): supervise audits of the financial records and reports of corporations and other entities subject to Corporation Franchise Tax Law. Audits include the examination of the financial records of banks and insurance companies subject to Articles 32 and 33 of the New York State Tax Law, respectively, and entities subject to tax under Article 9, Sections 183, 184 and 186-e; Article 9-A, Section 211.4; and Article 27.
TAX AUDITOR 2 (EXCISE): supervise audits of the financial and operating records of entities and individuals subject to the New York State Highway Use Tax Law; the International Fuel Tax Agreement; the Cigarette and Tobacco Tax Law; the Alcoholic Beverage Tax Law; the Motor Fuel Tax Law; and any related provisions of the Sales and Use Tax Law.
TAX AUDITOR 2 (INCOME FRANCHISE): supervise audits of the personal and business financial records of individuals, Limited Liability Corporations (LLCs), joint ventures, and partnerships subject to the New York State, City of Yonkers and New York City Personal Income Tax Law; the financial records and reports of corporations, Subchapter S corporations and LLCs electing to be taxed as corporations, including national and multi-national corporations subject to the Corporation Franchise Tax Law. Incumbents may be assigned to audits which involve only one tax specialty, either Franchise Tax or Income Tax, or both.
TAX AUDITOR 2 (SALES): supervise audits of the financial records of vendors and other taxpayers subject to the New York State Sales and Use Tax Law.
TAX AUDITOR 2 (FORENSIC): plan and conduct the most complex audits of individual and business tax records to identify fraud, misconduct or illegal financial schemes designed to evade the statutory requirements of any or all New York State Tax Laws; analyze and evaluate documents and data providing potential evidence of criminal intent, and assess the scope of potential illegal activities; may supervise Tax Auditors 1 in the conduct of forensic audits and provide technical training in this area.
RELATED CLASSES
Tax Auditors 1 audit taxpayer records and accounts to ensure compliance with applicable tax laws; work under the instruction and guidance of an auditor-in-charge.
Tax Auditors 3 direct the activities of two to five Tax Auditors 2 and their subordinate staffs, if any; review audit plans and programs, and reports of findings and recommendations.
Tax Technicians conduct in-house technical examinations of tax returns, reports and supporting documents submitted to the offices of the New York State Tax Department; do not conduct verification by on-site examination of taxpayers primary records and accounts.
ILLUSTRATIVE DUTIES
Schedules and plans audit activities of assigned subordinate Tax Auditors 1 or Tax Auditor Trainees.
· Maintains an adequate inventory of cases for assignment to subordinates.
· Reviews cases received for field audit and assigns them to Tax Auditors 1 or Tax Auditor Trainees on the basis of their experience and ability.
· Assists subordinates with problems and issues encountered as a result of their preliminary analysis of the file.
· Plans cluster audits when a sufficient number of audits are located in specific geographical locations.
· Schedules or supervises the scheduling of audit appointments with representatives of the taxpayer.
Acts as auditor-in-charge in the conduct of on-site audits and examinations of taxpayer accounts to ensure compliance with applicable tax laws.
· Assigns subordinates to specific tasks and areas and coordinates the various phases of the audits.
· Gives oral or written instructions to subordinates.
· Provides field guidance and assistance to subordinate staff in conducting audits.
· Reviews workload of auditors to ensure that personnel are being effectively utilized and that assignments are completed without unnecessary delay.
· Monitors cases to ensure compliance with procedures related to the expiration of statutes of limitations.
· Reviews audit reports prepared by subordinates to ensure that proper audit procedures have been adhered to in all phases of the audit.
· Prepares reports covering the progress of assigned cases.
· Holds periodic discussions with supervisor concerning audit development, progress, problems and issues, and tentative findings.
· Conducts conferences with taxpayers and/or their representatives on disputed audit findings.
· Uses a mobile device, laptop or desktop computer to prepare, generate and review taxpayer accounts and records, and audit work papers.
Provides on-the-job training for assigned Tax Auditors 1 and Tax Auditor
Trainees.
· Assists in planning and preparing training materials.
· Serves as an instructor in formal classroom training.
· Provides instruction in applicable tax laws, audit techniques, Department policies and procedures, and accounting principles and practices.
Prepares and submits completed field audit cases.
Makes recommendations for further audit activity, collection processing, or referral for criminal prosecution.
· Recommends changes in field audit procedures to improve effectiveness and efficiency.
Participates in Tax Appeals proceedings as required.
Personally handles the more complex field audit cases and may perform the same activities and tasks described in the Classification Standard for Tax Auditor 1.
Oversees and performs the full range of supervisory and administrative activities, including but not limited to:
INDEPENDENCE OF OPERATION
Tax Auditors 2 function independently within the scope of their assignments. Their actions and decisions are governed by tax law, regulations, guidelines and policies that limit discretion in carrying out their duties and responsibilities. Tax Auditors 2 are supervised by Tax Auditors 3 or higher level professional staff.
COMPLEXITY
Tax Auditors 2 have a broad understanding of New York State Tax Law and Regulations, and Tax Department and Audit Division policies, procedures, systems and system applications. They must possess the technical knowledge required to properly identify, research, interpret and apply tax law, regulations and procedural guidelines and to properly apply generally accepted accounting principles. They must be able to accurately identify facts, reconcile records and returns, and review prior year returns using appropriate software applications and other computer tools. Although Tax Auditors 2 are generally assigned to a specific tax specialty, issues encountered often involve a combination of tax types, requiring the auditor to be familiar with more than one particular tax specialty.
COMMUNICATION
The nature of the tasks performed by this class requires almost daily communication with taxpayers or their representatives and often involves confidential and sensitive matters. Communications during the course of audits, such as requests for appropriate data and records, will usually be oral, but may be in written form. Tax Auditors 2 review and prepare written and tabular reports on the audit and must clearly identify and analyze the nature of special problems relating to interpretation of tax law, accounting practices and adequacy of internal operating controls, and reference these problems to applicable sections of law and/or prescribed procedure. In the event of a disagreement on interpretation of laws or rules, incumbents may also discuss the matter with tax attorneys and certified public accountants retained by the taxpayer.
Tax Auditors 2 must be able to give oral and written instructions to subordinates, clearly communicate those assignments to be performed, and provide guidance or make decisions in difficult matters. Incumbents submit periodic program reports to supervisory staff and receive periodic on-site reviews by a Tax Auditor 3. Within the Audit Division, incumbents have frequent communications with other auditors and supervisors for the purpose of exchanging and providing information concerning audit practices and procedures. Incumbents may be required to contact central office personnel to clarify interpretations of tax laws, rules and regulations. In all instances, communications must be complete, concise, accurate and consistent with law and Department and Audit Division policy. Incumbents must also uphold and enforce the secrecy provisions of the tax law.
Positions in this class may assist Tax Department attorneys in litigated matters by providing technical accounting assistance and appearing as expert witnesses.
SUPERVISION EXERCISED
As an auditor-in-charge, Tax Auditors 2 supervise a staff of three to nine subordinate auditors. Incumbents, operating within general written and oral guidelines, are responsible for planning and conducting audits and reviewing completed audit reports. Tax Auditors 2 make specific assignments, give oral and written instructions, and closely observe and review the work of subordinates for conformance to Department and Audit Division guidelines and policy, and professional auditing and accounting standards and procedures. Incumbents are also responsible for the guidance, training and evaluation of Tax Auditor Trainees. In this capacity, they schedule assignments so as to broaden the work experience of trainees, and they provide instruction in audit techniques, in field audit rules, regulations and procedures, and in resolving work problems.
When functioning as a technical field audit specialist, Tax Auditors 2 are considered non-supervisory positions but may be assisted by Tax Auditors 1 depending on the size and/or difficulty of the audit and will act as lead auditors. The field audit specialists may also be required to conduct training sessions for other tax auditors on audit techniques and/or changes in the tax law and regulations.
MINIMUM QUALIFICATIONS
Promotion: one year of permanent competitive service:
1. as a Tax Auditor 1, or
2. as a Senior Accountant, Data Processing Fiscal Systems Auditor 1, or
3. as a Tax Technician 2 (any specialty), Senior Internal Auditor, Taxpayer Services Specialist 2, or Taxpayer Services Representative 3. In addition, if you qualify under this option, you must EITHER have prior permanent service as a Tax Examiner or Senior Tax Examiner (any specialty) OR possess a bachelors degree including or supplemented by 24 credit hours in accounting.
Revised: 3/15
Note: Classification Standards illustrate the nature, extent, and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all of the work that might be appropriately performed by a class. The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.