Occ. Code 0640122













New York State Department of Civil Service


Classification Standard




Tax Technicians 2 supervise or conduct office examinations of tax returns, schedules, and supporting documents in compliance with the various requirements of the New York State (NYS) Tax Laws for accuracy and completeness.  Incumbents may serve as a first level supervisor and/or as a desk audit specialist.  They are classified for a primary tax type but may be cross trained in other tax specialties.  All positions are in the Department of Taxation and Finance.




Tax Technician 2 (supervisory):  supervises Tax Technicians 1, Tax Technician Trainees, and support positions engaged in the examination of tax returns, schedules, and supporting documents.


Tax Technician 2 (desk audit specialist):  selects cases for examination and audit; completes examinations, audits, research, and responds to or comments on difficult and sensitive issues.  Desk audit specialists may also develop and update audit guidelines and manuals, and assist in the development of the audit plan production goals.  These positions may supervise Tax Technicians 1, Tax Technician Trainees, and support positions. There are a limited number of assignments that support assignment as a desk audit specialist.


Primary assignments are as follows:


·         TAX TECHNICIAN 2 (CORPORATION):  supervises or performs audits of tax returns, schedules and supporting documents of corporations, and other entities subject to the Corporation Franchise Tax Law. 


·         TAX TECHNICIAN 2 (EXCISE):  supervises or performs audits of tax returns, schedules and supporting documents of entities and individuals subject to the following (NYS) tax laws: Highway Use; International Fuel Tax Agreement; Cigarette and Tobacco; Alcoholic Beverage; Motor Fuel; Petroleum Business; Real Estate Transfer; Estate and Generation Skipping Transfer; Tax on Mortgages; and any related provisions of the Sales and Use Tax law.


·      TAX TECHNICIAN 2 (INCOME):  supervises or performs the audits of tax returns, schedules, and supporting documents of individuals, joint ventures, partnerships, and trusts, subject to the Income Tax Laws of New York State, New York City, and the City of Yonkers. 


·         TAX TECHNICIAN 2 (SALES):  supervises or performs the audit of tax returns, schedules, and supporting documents of vendors and individuals subject to the Sales and Use Tax Law.




Tax Auditors 1 conduct field audits and examinations of taxpayers subject to the NYS tax laws. Incumbents apply professional accounting and auditing principles and techniques along with appropriate provisions of the tax laws to determine tax due and fix tax liability, penalties, and interest.


            The Tax Technician title series is distinguished from the Tax Auditor title series in that Tax Technicians usually perform examinations and audits in Tax Department offices where access to higher level authority is readily available, and the examinations involve auditing of tax returns and records mailed or brought to the office by the taxpayer.  In contrast, the audits performed by Tax Auditors are not restricted to the examination of returns and supporting documentation, but typically involve a full investigation and audit of the taxpayers books and records.




Schedule and plan activities of subordinate Tax Technicians 1, Tax Technician Trainees, and clerical staff. 


·         Assign cases to subordinates based on experience and ability. 

·         Organize and adjust work schedules and assignments, and determine work priorities.

·         Disseminate oral or written instructions to subordinates.

·         Utilize Department systems and applications to prepare, generate, and review taxpayer accounts, records, and work papers. 


·         Evaluate work papers, audit findings, supporting documents, and records to ensure that proper procedures have been adhered to and the law has been properly applied; and compile reports.


Oversee and perform the full range of supervisory and administrative activities.


·         Administer performance evaluations of subordinate personnel.

·         Examine and approve time and attendance requests.

·         Monitor compliance with all Department rules and procedures.

·         Plan and develop training materials. 

·         Instruct subordinate staff regarding applicable tax laws, Department policies, procedures, and basic accounting principles and practices.


Oversee the more difficult audits of tax returns and supporting documentation and may perform the same activities and tasks described in the Classification Standard for Tax Technician 1.


Analyze return data; initiate programming requests; and test selected audit universes to determine value with regard to audit selection activities.


Compile and submit completed cases for review.


When required, participate in Bureau of Conciliation and Mediation Services Proceedings, Small Claims Hearings, or act as a witness in any other judicial proceedings.


·         Research and prepare briefs for formal protest cases.

·         Appear as an expert witness or advocate for the Audit Division to explain   procedures and provisions of tax law and audit findings. 


Develop and revise tax forms, tax form instructions, and tax publications. 


·         Compile initial drafts and review new tax forms, instructions, Technical Services Bureau Memoranda, and other Department publications.

·         Compose interpretations of tax law in response to correspondence from the public or executive inquiries.

·         Dispense technical advice and assistance to the public or to Tax Department staff by telephone or personal contact.


Review and revise guidelines, procedure manuals and memoranda, policy directives, and other technical materials in support of the Audit Divisions operating units.


·         Review and comment on proposed changes to existing legislation, regulations, forms, instructions, and other Department publications.

·         Identify guidelines, directives, and procedures that require revisions and updates and propose changes.

·         Manage special assignments, such as developing new program initiatives.




Tax Technicians 2 function independently within the scope of their assignments. Their actions and decisions are governed by tax law, regulations, guidelines, and policies that provide direction in carrying out their duties and responsibilities. Tax Technicians 2 are supervised by Tax Technicians 3 or other higher level professional positions.





Tax Technicians 2 must have a broad understanding of tax law, regulations, procedures, and computer applications.  Incumbents must possess the technical knowledge to properly identify, research, interpret, and apply tax laws, regulations, procedural guidelines, and proper accounting and auditing principles. Incumbents must be able to accurately identify facts, reconcile records and returns, review prior returns using appropriate software applications, and other tools.  Although Tax Technicians 2 are generally assigned to a specific tax specialty, issues encountered often involve a combination of tax types, requiring the technician to be familiar with multiple tax specialties.




Tax Technicians 2 communicate orally and in writing with taxpayers, taxpayers representatives, division managers, and other Department staff.  In all instances, both oral and written communication must be professional, accurate, clear, concise, and timely.  Oral communication with taxpayers and or their representatives occurs prior to formal and informal hearings or conferences or in the event of refund denial letters, assessments, or notices of deficiencies.  All types of contact with the taxpayer and or their representative require diplomacy and tact.  At all levels of this title series, the incumbent must be able to provide a thorough explanation of applicable law, audit methodologies, policy, and procedures. 


Tax Technicians 2 must be able to give oral and written instructions to subordinate staff to clearly communicate work assignments and expectations. In addition Tax Technicians 2 may be required to develop and deliver classroom instruction and make formal presentations. Incumbents must also uphold and enforce the secrecy provisions of the tax law.




Tax Technicians 2 are typically first line supervisors, and supervise subordinate staff including Tax Technicians 1, Grade 14; Tax Technician Trainees 1 and 2, NS; and support staff.  Tax Technicians 2 manage specific assignments and give oral and written instructions.



Promotion:  one year of permanent service as a Tax Technician 1, Taxpayer Services Specialist 1, or Taxpayer Services Representative 2.


Date:  8/11


NOTE: Classification Standards illustrate the nature, extent and scope of the duties and responsibilities of the class 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 qualifications for appointment or examination.