Occ. Code 0605600

TAX CONFERENCE CONCILIATOR, GRADE 25
ASSISTANT SUPERVISOR, TAX CONFERENCES, GRADE 27
SUPERVISOR, TAX CONFERENCES, M-3
ASSISTANT DIRECTOR, CONCILIATION AND MEDIATION SERVICES, M-4
DIRECTOR, CONCILIATION AND MEDIATION SERVICES, M-5

 

New York State Department of Civil Service

Classification Specification

BRIEF DESCRIPTION OF CLASS SERIES

Positions in this series apply technical knowledge and negotiating skills in the conduct of conciliation conferences, requested by taxpayers, to resolve disputes between taxpayers and the Department of Taxation and Finance. Conciliation conferences provide an impartial and informal avenue for resolution of disagreements in lieu of or prior to adjudication by the Division of Tax Appeals. These conferences cover all taxes administered by the Department, as well as the denial, cancellation, suspension, or revocation of licenses, permits, or registrations issued by the Department. This series is used only in the Bureau of Conciliation and Mediation Services, Department of Taxation and Finance.

DISTINGUISHING CHARACTERISTICS

TAX CONFERENCE CONCILIATOR: journey level; presides at conferences; proposes resolution of disputes; issues conciliation orders that are binding on the Department, but not taxpayers, who may appeal to the Division of Tax Appeals.

ASSISTANT SUPERVISOR, TAX CONFERENCES: first supervisory level; supervises Tax Conference Conciliators in either the Albany or Metropolitan Conference Section; serves as conciliator in particularly large dollar amount or complex cases.

SUPERVISOR, TAX CONFERENCES: coordinates and supervises all conciliation activities for the Albany or Metropolitan Conference Section.

ASSISTANT DIRECTOR, CONCILIATION AND MEDIATION SERVICES: one-position class; manages and coordinates the day-to-day activities of the Conciliation and Mediation Program.

DIRECTOR, CONCILIATION AND MEDIATION SERVICES: one-position class; directs all aspects of the Conciliation and Mediation Program.

RELATED CLASSES

Tax Appeals Specialists preside at quasi-judicial small claims hearings as the final administrative step in the resolution of disputes between taxpayers and the Department of Taxation and Finance where the disputed taxes at issue are within a specific dollar amount. The determinations issued are binding on both parties. These positions are classified only in the Division of Tax Appeals, which is an independent agency separate from the Department of Taxation and Finance.

Tax Law Judges preside at formal hearings of an adversarial nature as the final administrative step in the resolution of disputes between taxpayers and the Department of Taxation and Finance. They issue binding determinations that set forth case issues, relevant facts established by the parties, and conclusions of law relevant to the issues. The determinations issued by Tax Law Judges may be appealed by either party to the Tax Appeals Tribunal. These positions are classified only in the Division of Tax Appeals.

ILLUSTRATIVE DUTIES

TAX CONFERENCE CONCILIATOR: under the direct supervision of an Assistant Supervisor, Tax Conferences, reviews taxpayer requests for conferences and identifies potential issues; plans and prepares conference calendars; presides at conferences; advises parties of their rights and responsibilities; hears or receives testimony and evidence necessary to reach an equitable resolution; questions parties to clarify issues and ascertain relevant facts; may sign and issue subpoenas and administer oaths and affirmations; reviews all pertinent information prior to issuing consents or orders; waives or modifies penalty, interest, or additions to tax based on reasonable cause; prepares detailed narrative reports of conferences including findings of fact, conclusions, and dispositions; and prepares written communications to interested parties.

ASSISTANT SUPERVISOR, TAX CONFERENCES: under the general supervision of a Supervisor, Tax Conferences, conducts preliminary reviews of requests for conferences and assigns requests to Conciliators; assures that cases are processed and conferences held within time limitations defined by statute and regulation; reviews the more complex cases prior to resolution; presides at particularly large or complex conferences; and prepares reports on the status of cases, number of conferences held, and dispositions made.

SUPERVISOR, TAX CONFERENCES: under the general supervision of the Assistant Director, Conciliation and Mediation Services, coordinates and supervises all conciliation activities for a Conference Section; receives taxpayer requests for conferences and assigns requests to conciliation staff; prepares reports on Section operations relative to number of conferences held, dispositions made, and number of conferences pending; maintains close working relationships between Conference Sections for the exchange of opinions and uniformity and consistency of opinions; advises the Assistant Director on cases that may be precedent setting or that may impact on current or proposed tax policy; and ensures that staff are briefed on changes in tax law, regulations, and Department policies, procedures, and practices.

ASSISTANT DIRECTOR, CONCILIATION AND MEDIATION SERVICES: under the general supervision of the Director, Conciliation and Mediation Services, coordinates the day-to-day activities of the various units within the Bureau; assists in the development and implementation of policies and procedures endorsed by the Director to govern Bureau activities; establishes and coordinates workflow priorities throughout the Bureau; advises the Director of operational deficiencies and proposes solutions as appropriate; reviews taxpayer protests and case files for sensitive and high value cases prior to conference; develops operating reports on Bureau activities; oversees Bureau involvement with automated system technologies; assists in the development of new rules and modifications to existing rules governing the program; and maintains liaison between the Bureau, other divisions in the Department, taxpayers and/or their representatives to optimize the efficiency and effectiveness of Bureau activities.

DIRECTOR, CONCILIATION AND MEDIATION SERVICES: under the general supervision of the Commissioner of Taxation and Finance, plans, directs, and manages the Conciliation and Mediation Program; establishes policies and procedures for the scheduling and conduct of conferences; recommends new rules and modifications to existing rules governing the program; provides recommendations on proposed tax regulations and legislation; directs the assignment, development, and evaluation of staff; prepares annual budget submission; provides operating reports to the Commissioner; acts as liaison between the Bureau, other Divisions in the Department, and taxpayers; and represents the Department at meetings of various interest groups.

MINIMUM QUALIFICATIONS

TAX CONFERENCE CONCILIATOR

Promotion: one year of permanent service as a Tax Technician 3 (any specialty), Tax Auditor 2 (any specialty), or Tax Regulations Specialist 1.

ASSISTANT SUPERVISOR, TAX CONFERENCES

Promotion: one year of permanent service as a Tax Conference Conciliator.

SUPERVISOR, TAX CONFERENCES

Promotion: one year of permanent service as an Assistant Supervisor, Tax Conferences; Tax Technician 4 (any specialty); Tax Auditor 3 (any specialty); or Tax Regulations Specialist 2.

ASSISTANT DIRECTOR, CONCILIATION AND MEDIATION SERVICES

Promotion: one year of permanent service as Supervisor, Tax Conferences; Assistant Supervisor, Tax Conferences; Tax Audit Administrator 1; Tax Auditor 3; Tax Auditor 3 (any specialty); Tax Technician 4; Tax Technician 4 (any specialty); Tax Regulations Specialist 2; Tax Regulations Specialist 3; Taxpayer Services Representative 5; or Taxpayer Services Representative 6.

DIRECTOR, CONCILIATION AND MEDIATION SERVICES

Promotion: one year of permanent service as an Assistant Director, Conciliation and Mediation Services; Supervisor, Tax Conferences; Chief of Tax Regulations; Chief of Advisory Opinions; Tax Audit Administrator 2; or Data Processing Fiscal Systems Auditor 5.

Date: 9/97