Occ. Code 0640132












New York State Department of Civil Service


Classification Standard




            Tax Technicians 3 supervise the examinations of tax returns, accompanying schedules, and supporting documentation submitted in compliance with various requirements of the New York State (NYS) Tax Laws, or the performance of tax technical activities which support assignment as a desk audit specialist.  Incumbents plan, direct, coordinate, and review the work of subordinate tax technicians and analyze detailed work progress reports. 


            These positions are classified only in the Department of Taxation and Finance.




            TAX TECHNICIAN 3: second supervisory level; plans, organizes, and coordinates the daily work activities of two or more desk audit teams headed by a Tax Technician 2.  These positions may also supervise Tax Technicians 2 assigned as desk audit specialists and clerical support personnel.


            Tax Technician 3 positions are classified with a primary tax specialty but may be cross-trained in the supervision of other tax specialties. 


Primary assignments are as follows:


·         TAX TECHNICIAN 3 (CORPORATION):  supervises teams in the audits of tax returns, schedules, and supporting documents of corporations and other entities subject to the Corporation Franchise Tax Law.



·         TAX TECHNICIAN 3 (INCOME):  supervises teams in the audits of tax returns, schedules, and supporting documents of individuals, joint ventures, partnerships, and trusts subject to Income Tax Laws of New York State, New York City, and the City of Yonkers.


·         TAX TECHNICIAN 3 (SALES):  supervises teams in the audits of tax returns, schedules, and supporting documents of vendors and individuals subject to the Sales and Use Tax Law.




            Tax Auditors perform on-site field audits and examinations of taxpayers books, records, and substantiating data to determine compliance with the various articles of the NYS Tax Law.


            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 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.




Plan, direct, coordinate, and review the activities of two or more desk audit teams.


·         Manage teams of Tax Technicians and support staff in the examination and audit of tax returns, schedules, and supporting documents.

·         Determine work priorities and counsel subordinates in resolving problems and making decisions regarding work assignments.

·         Direct subordinate staff or other audit staff in resolving problems encountered as a result of the preliminary review and analysis of audit cases.

·         Review managerial reports and workload of assigned staff ensuring that personnel are being effectively utilized, assignments are completed without unnecessary delay, and that the tax law is being fairly and equitably applied.

·         Disseminate goals, expectations, policies, procedures, technical changes, assignments, and instructions to staff.

·         Identify staff training needs and provide training for subordinates.

·         Plan, develop, coordinate and deliver training programs to other Department staff.

·         Participate in recruitment and hiring activities; evaluate candidates; and make recommendation for appointment and promotion.


May coordinate and perform activities related to audit selection.


Prepare statistics or supervise the development of statistics used in setting audit plan goals.


Adopt available technologies to perform job duties in the most efficient and effective manner; may perform user testing of newly developed audit applications.


Review or personally prepare briefs and advocate protest cases at conferences conducted by the Bureau of Conciliation and Mediation Services, Tax Appeals, or Small Claims Hearings.


Assist Tax Department attorneys in litigated matters by providing technical expertise and advice on audit procedures and policies and by appearing as an expert witness.


Develop and revise tax forms, tax form instructions, and tax publications.  Disseminate technical advice regarding the tax law and tax regulations.


·         Compose and/or review drafts of new tax forms, instructions, Technical Services Bureau Memoranda, and other Department publications.

·         Draft and/or review written interpretations of tax law in response to general and executive correspondence.


Distribute technical advice and assistance concerning the interpretation of tax law, regulations, court decisions, and Tax Department policy to the public, Tax Department staff, and/or staff of other taxing jurisdictions by telephone or personal contact.


·         Research technical issues raised by taxpayers, subordinate staff, and/or staff of other departmental programs.


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


·         Identify, through analysis and program area suggestions, any guidelines, directives, and procedures that require revisions and updates.

·         Revise guidelines, directives, or procedures based on other Audit Managers feedback.


Review and comment on proposed changes to existing legislation, regulations, forms, instructions, and other department publications for the purpose of analyzing and determining the impact on the Audit Divisions Audit Plan and its overall mission.


May represent the Department before other taxing jurisdictions and professional organizations, and may act on behalf of the Tax Technician 4 during periods of absence.


May participate in the development of new program initiatives.




            Tax Technicians 3 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 3 are supervised by Tax Technicians 4 or other higher level professional staff.




            Tax Technicians 3 must have a broad understanding of tax law, regulations and Tax Department policies and procedures, and system applications.  Incumbents must possess the technical knowledge to properly identify, research, interpret, and apply tax law, regulations, and procedural guidelines and to properly apply generally accepted accounting principles.  They must accurately identify facts, reconcile records and returns, and review prior year returns using appropriate software applications and other tools.  Tax Technicians 3 may encounter issues involving a combination of tax types which require the familiarity with multiple tax specialties.




            Tax Technicians 3 must effectively communicate orally and in writing with taxpayers, taxpayers representatives, and taxpayer groups, Department managers, administrators and other Department staff.  Oral and written communications must be professional, accurate, clear, concise, timely, and consistent with Department policy and all applicable laws.  Oral and written communications with taxpayers and/or their representatives may be required 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.  At all levels of this title series, employees must be able to provide a thorough explanation of applicable law, audit methodologies, policy and procedures while adhering to the secrecy provisions of the Tax Law.  In addition to requiring strong oral communication skills for use in informal training, Tax Technicians 3 must possess the necessary skills to provide formal classroom instruction.




            Tax Technicians 3 exercise the full range of technical and administrative supervision over lower-level staff.  Tax Technicians 3 supervise two or more audit teams headed by Tax Technicians 2 and staffed by Tax Technicians 1, and other clerical staff.  They may also have direct supervision over Tax Technicians 2 functioning as desk audit specialists.  Tax Technicians 3 may be cross-trained in the supervision of one or more other specialties in addition to their primarily assigned tax.




Promotion:  one year of experience as a Tax Technician 2, (any tax specialty); Tax Auditor 1; Data Processing Fiscal Systems Auditor 1; Senior Accountant; Senior Internal Auditor; Taxpayer Services Specialist 2; or Taxpayer Services Representative 3.


Date:  8/11


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.