Occ. Code 0640100


New York State Department of Civil Service

Classification Standard



Under the supervision of a higher level Tax Technician, incumbents of these positions examine tax returns, accompanying schedules and forms filed in compliance with the various requirements of the Tax Law for accuracy and completeness. Examinations are performed in the main office or in one of the district or branch offices of the Department of Taxation and Finance. Positions in this class are found only in the Department of Taxation and Finance.



Tax Technicians 1 function at the full performance level in examining tax returns and supporting documents filed under the requirements of the tax laws. In this capacity, incumbents apply accounting and auditing principles and techniques along with applicable provisions of the tax laws to determine tax due and to fix additional tax liabilities, penalties and interest or to authorize appropriate refunds. Depending on organizational assignment, incumbents apply provisions of the New York State or New York City Personal Income Tax law and the Unincorporated Business Tax law; the Sales and Use Tax law; the Corporation Franchise Tax law; the Stock Transfer Tax law; the Transfer Tax, Estate Tax and Gift Tax laws; or the Truck Mileage Tax, Motor Fuel Tax, Fuel Use Tax, Cigarette Tax, Alcoholic Tax and Commodities Tax laws. Incumbents may conduct interviews and conferences with taxpayers and/or their representatives during which taxpayer records are reviewed and examined for completeness, accuracy and correctness, and taxpayers are informed of provisions of applicable tax laws, rules and regulations. Incumbents are required to prepare and submit detailed examination reports to their supervisor. They function under the supervision of a Tax Technician 2 who gives detailed instructions and reviews the work, but operate independently in conducting examinations.

Although supervision is not a necessary element in the classification of Tax Technician positions, incumbents may act as group leaders for audit clerks who are engaged in the examination of less complex tax returns. This may involve assignment of cases, technical assistance and review of completed work for quantity and quality and on-the-job training. Incumbents do not supervise other Tax Technicians, but may assist in on-the-job training of Tax Technician Trainees, by advising them on policy and procedure and reviewing their work.

Tax Technician is distinguished from positions in the Auditor series (various tax specialties) in that examinations are performed in Tax Department offices where access to higher level authority is readily available, and the examinations involve auditing of records brought to the office by the taxpayer. Positions classified as Auditor (various tax specialties) perform on-site field audits and examinations of taxpayers' books and records and substantiating data to determine compliance with various articles of the New York State Tax Law, as described in Classification Standard 0460100.



Obtain case(s) from a pre-selected inventory of returns accumulated for the purpose of review.

Examines tax returns required to be filed in accordance with the various Tax Laws.

Holds informal meetings with taxpayers in the Department's offices to review tax returns in detail.

Prepares report of examination findings, including adjustment schedules and explanations of factual data, which may be readily reviewed and understood in support of the Audit Division's decision.

Participates in Tax Appeals Bureau proceedings as required.

May conduct on-the-job training for Tax Technician Trainees on rules, regulations and examination procedures.

As assigned, train and instruct county employees in the procedures of mortgage recording and real estate transfer tax work.



Incumbents of this class correspond with taxpayers to obtain additional information or substantiating documentation for tax returns. Oral communication with taxpayers and/or their representatives is not unusual prior to informal hearings or conferences or in the event of assessments or notices of deficiencies. All types of contact with the taxpayer require diplomacy and tact. The technician prepares written and tabular reports on the examination and must identify clearly and analyze the nature of special problems related to interpretation of tax law.

Within the Audit Division, incumbents have frequent oral communication with supervisors and other technicians for the purpose of exchanging and providing information concerning audit practices and procedures and for receiving instructions and guidance.


Tax Technician 1 is typically a non-supervisory full performance level position normally functioning under the supervision of a Tax Technician 2 who makes specific assignments, gives oral and written instructions and closely observes and reviews the work of the incumbent for conformance to departmental guidelines, policies and procedures. Incumbents may assist in on-the-job training for newly assigned Tax Technician Trainees by providing guidance and assistance in examination of rules, regulations and procedures, and may advise on particular work problems. They do not make work assignments to trainees but may review completed work, not on an evaluation basis but rather as an aid to the supervising Tax Technician 2 in periods of work overloads for the purpose of checking technical and procedural content as well as technique, style and format.

Although Tax Technician 1 is essentially a non-supervisory class, incumbents may act as group leaders for audit clerks who are engaged in examination of less complex tax returns. This may involve assignment of cases, technical assistance, review of completed work for quantity and quality and on-the-job training.



Satisfactory completion of a two-year traineeship as a Tax Technician Trainee. Entrance into the traineeship requires possession 60 credits hours, 12 of which must be in accounting.

Date: 6/79