Occ. Code  0640140













New York State Department of Civil Service


Classification Standard




            Tax Technicians 4 direct the activities of a section of teams that examine tax returns, schedules, and supporting documents filed under the requirements of New York State (NYS) Tax Laws and perform technical activities in support of desk audit operations. 


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




            TAX TECHNICIAN 4: manager; oversees the activities of a section; directs the audit plan for an area of tax specialty; evaluates production levels; and ensures the achievement of goals established by the audit plan.  Tax Technicians 4 also perform tax technical activities in support of sensitive or difficult desk audit operations.


            Tax Technician 4 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 4:  oversees two or more tax specialty sections where the number of staff assigned to each specialty is insufficient to warrant the classification of a tax specialty Tax Technician 4.


·         TAX TECHNICIAN 4 (CORPORATION):  oversees a section of teams that audit tax returns, schedules, and supporting documents of corporations and other entities subject to the Corporation Tax Law.



·         TAX TECHNICIAN 4 (INCOME):  oversees a section of teams that audit 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 4 (SALES):  oversees a section of teams that audit tax returns, schedules, and supporting documents of vendors and individuals subject to the Sales and Use Tax Law.




            Tax Auditors title series 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 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.




Manage the desk audit activities of a tax specialty section.


·         Ensure maximum productivity through the effective use of staff, technology, and other resources.

·         Oversee section inventories and the status of non-production oriented technical assignments to ensure that work is assigned and completed in a timely and acceptable fashion. 

·         Coordinate the effective review of completed audits to ensure that they are completed in a timely manner; audit determinations to ensure they conform to tax law, policies, and procedures and that proper priority is given to high value or sensitive cases and issues.

·         Identify staff training needs; develop and oversee the delivery of training.

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

·         Collaborate in recruitment and hiring activities; evaluate candidates and make recommendations for appointment and promotion.


·         May represent the Department before other taxing jurisdictions and professional organizations, and may act on behalf of the Tax Audit Administrator 1 during periods of absence. 


Recommend the sections audit plan goals for each fiscal year based on an analysis of management reports of production rates, case status, inventory levels, caseload profiles, staffing resources, and an assessment of the impact of pending changes in tax law, policy, procedures, and operating systems.


·         Disseminate audit plan goals to section staff ensuring that goals are clearly communicated and understood by subordinates.

·         Monitor section progress toward meeting audit plan goals and take corrective action when required to meet production and revenue expectations.


Assist in the performance of program development activities and special projects to support Audit Division operations.


Collaborate in the development of new program initiatives with higher-level managers.


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


·         Recommend revisions to policy directives, audit guidelines, audit procedure manuals and memoranda, and other technical materials to improve program performance levels and to reflect legislated and/or operational changes.

·         Evaluate proposed audit programs and reports on their feasibility and revenue generating potential.


Participate in the development and revision of tax forms, instructions, and publications dispensing technical advice regarding the tax law and tax regulations.


·         Review and comment on drafts of new tax forms, instructions, Technical Services Bureau Memoranda, and other Department publications.

·         Review written interpretations of tax law in response to general and executive correspondence.




            Tax Technicians 4 function independently within the scope of their assignments.  Their actions and decisions are governed by tax law, regulations, guidelines, and policies that limit discretion in carrying out their duties and responsibilities.  Tax Technicians 4 are supervised by Tax Audit Administrators 1 or other higher-level managers.




            Tax Technicians 4 must possess and maintain 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 the ability to apply generally accepted accounting practices and principles. They must be able to accurately identify facts, reconcile records and returns, and review prior returns using appropriate software applications and other tools.  Even though Tax Technicians 4 are assigned to a specific tax specialty, issues that the tax technician encounters may involve a combination of tax types requiring the technician to be familiar with multiple tax specialties.




            Tax Technicians 4 communicate orally and in writing with taxpayers, taxpayers representatives, and taxpayer groups, as well as Tax Department managers, administrators, and other department staff.  Both oral and written communications must be professional, accurate, clear, concise, and timely.  Oral and written communication 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, the incumbent must be able to provide a thorough explanation of applicable law, audit methodologies, policy and procedures.  Communications must be complete, concise, accurate, and consistent with Department policies and all applicable laws.  They must also not violate secrecy provisions of the Tax Law.  In addition to requiring strong oral communication skills for use in informal on-the-job training, Tax Technicians 4 are required to possess the necessary skills to provide formal classroom instruction.




            Tax Technicians 4 exercise the full range of technical and administrative supervision over lower-level staff.  Tax Technicians 4 manage and direct a section consisting of two  or more audit teams headed by Tax Technicians 3, and staffed by Tax Technicians 2, Tax Technicians 1, and clerical staff.  Tax Technicians 4 may be cross-trained in the supervision of one or more other specialties in addition to their primarily assigned tax.




Promotion:  one year of service as a Tax Technician 3 (any tax specialty); Tax Auditor 2 (any tax specialty); Tax Regulations Specialist 1; Data Processing Fiscal Systems Auditor 2; Taxpayer Services Representative 4; Associate Accountant; Associate Internal Auditor; or Tax Conference Conciliator. 


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.