TENTATIVE

Occ. Code 0467300

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

          Tax Auditors 3 plan, direct and monitor a tax-specific field audit program in a District Office. Incumbents oversee the work of subordinate teams of professional auditors in the conduct of on-site field audits of taxpayers books, records and computerized accounting systems for compliance with specific Articles of the New York State Tax Law.

Positions are classified only in the Department of Taxation and Finance; most of the positions are assigned to District Offices.

DISTINGUISHING CHARACTERISTICS

Tax Auditors 3: second level supervisor; highest level technical auditing position in a District Office; may supervise one or more other tax specialties in addition to the specialty of primary assignment, either in the same District Office or in different District Offices; may be assigned to central office Field Audit Management (FAM) and be responsible for audit selection, tax technical support, and tax training programs.

Primary assignments are as follows:

          TAX AUDITOR 3:  plans and directs audits of financial and operating records under two or more of the tax specialties, as described below, when subordinate staff assigned to each tax specialty is insufficient to warrant the assignment of a Tax Auditor 3 in each of the tax specialties supervised. 

          TAX AUDITOR 3 (CORPORATION):  plans and directs 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 3 (EXCISE):  plans and directs 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 3 (INCOME FRANCHISE):  plans and directs 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 3 (SALES):  plans and directs audits of the financial records of vendors and other taxpayers subject to the New York State Sales and Use Tax Law.

          TAX AUDITOR 3 (FORENSIC):  plans and directs financial analyses and audits of individual and business taxpayer records to identify fraud, misconduct or illegal financial schemes designed to evade the statutory requirements of any of the various NYS Tax Laws and resulting in civil fraud penalties or referral for criminal prosecution. 

RELATED CLASSES

Tax Auditor 2 (various specialties); plan, direct, and review the work of three to nine Tax Auditors 1; prepare detailed audit reports; personally handle the more difficult field audit cases; may function as non-supervisory technical field audit specialists.

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

Plans and schedules audit activities.

·       Recommends cases to be selected for field audit.

·       Determines the scope of the most complex audits using the latest computer and mobile device technology.

·       Determines audit priorities and assigns staff and teams to meet priorities and workload needs.

·       Assists in the development of an annual audit plan.

·       Assists the Office of Tax Enforcement and the Revenue Crimes Bureau with fraud audit cases.

·       Approves travel for staff.

·       Acts as a liaison with other taxing agencies for the purposes of planning and conducting joint audits.

Supervises the activities of two to five Tax Auditors 2 and their subordinate staff, if any.  May also supervise paraprofessional and clerical support personnel.

·       Provides oral and written instructions to staff.

·       Confers with team leaders and non-supervisory Tax Auditors 2 serving as field   audit specialists to establish audit objectives and priorities; sets deadlines and reviews detailed audit plans.

·       Provides guidance to staff in addressing complex audit issues and in preparing for participation in Tax Appeals proceedings and conciliation conferences conducted by the Bureau of Conciliation and Mediation Services (BCMS). May testify at Grand Jury and trial proceedings.

·       Conducts staff meetings to explain and discuss law changes, new regulations, policies, etc.

In accordance with established Division guidelines and policy, conducts detailed reviews of a representative sample of audits. 

·       Ensures and verifies the correct and fair application of audit principles, tax laws, regulations and policies.

·       Resolves questionable audit issues to prevent unnecessary taxpayer appeals.

Conducts informal conferences with taxpayers and/or their representatives on disputed audit findings or on sensitive and complex issues.  May conduct interviews under oath of subjects summoned by subpoena.

·       Presents audit findings demonstrating that they are based on proper application of accepted audit standards and tax laws.

·       Discusses areas of disagreement and defends the Departments position on disputed findings.

·       May cancel or reduce assessments based upon information received.

Represents the Department at BCMS conferences and Tax Tribunal hearings.

Conducts and oversees on-the-job training of field audit staff, recommending formal training as appropriate.

·       Develops and leads tax-specific training courses.

·       Meets with team leaders to monitor progress of staff, including Tax Auditor Trainees, to identify training needs.

Oversees and performs a full range of administrative activities, including but not limited to the following:  

·       Prepares and reviews performance evaluations.

·       Evaluates candidates and makes recommendations for appointment and promotion.

·       Reviews and approves administrative forms and reports.

·       In a District Office setting, acts on behalf of the District Audit Manager in the managers absence.

·       Accepts Service of Process and authorizes the issuance of subpoenas.

·       Actively participates in statewide initiatives and tax projects either as a team member or individually, as assigned.

·       Represents the Department at taxpayer or professional meetings and recruitment sessions. 

·       May make presentations on particular tax specialty issues.

INDEPENDENCE OF OPERATION

          Under the supervision of a Tax Audit Administrator 1 or 2, Tax Auditors 3 operate with a high degree of independence in planning and scheduling work assignments and directing the activities of field audit staff in accordance with the audit plan.  Their work must comply with tax laws, regulations and policies, and with generally accepted accounting and auditing principles and standards.

COMPLEXITY

The work of Tax Auditors 3 consists of planning, directing and monitoring the conduct of on-site field audits of taxpayers books, records, and computerized accounting systems under the provisions of New York State Tax Law. 

They must effectively allocate resources to meet or exceed the goals of the audit plan.  Incumbents must also ensure all resources including staff, supplies, equipment and expenses are allocated in a cost effective manner.  Additionally, they must implement procedures to ensure audit periods are not allowed to expire. Tax Auditors 3 provide technical information and guidance to subordinates. They must also ensure that tax law changes, new regulations, and policies are communicated to subordinates accurately and on a timely basis.  Tax Auditors 3 assist in resolving the most difficult cases or issues.    

 COMMUNICATION

          Tax Auditors 3 have frequent oral and written communication with their supervisors, peers and subordinates for the purpose of receiving and giving  assignments and guidance, providing and exchanging information concerning audit practices and procedures, and clarifying interpretations of tax laws, rules and regulations.  Incumbents also have frequent oral and written communication with taxpayers or taxpayer representatives which often involves confidential and sensitive matters.  When there is disagreement on interpretation of tax laws, rules, regulations or audit procedures, Tax Auditors 3 may also communicate with tax attorneys and Certified Public Accountants retained by the taxpayer.  In all instances, communications must be complete, concise, accurate, and consistent with Department policy and law.  Incumbents must also uphold and enforce the secrecy provisions of the tax law.

MINIMUM QUALIFICATIONS

Promotion:  one year of permanent competitive service:

1.     as a Tax Auditor 2 (any specialty), or

2.     as a Data Processing Fiscal Systems Auditor 2, Associate Accountant, or

3.     as a Tax Technician 3 (any specialty),  Associate Internal Auditor, Tax Regulations Specialist 1, Taxpayer Services Specialist 3, Taxpayer Services Representative 4, or Tax Conference Conciliator.  In addition, if you qualify under this option, you must EITHER have prior permanent service as an Associate 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.