Tentative Classification Standards issued by the Division of Classification & Compensation are shared with the operating agencies of State government for their consideration and comment. Accordingly, this document that you are viewing is subject to change and will be issued in final form at the completion of the review period.

TENTATIVE

 

Occ. Code 0649100

                                                                                                                                      

                                                                                                                                      

TAX REGULATIONS SPECIALIST 1, GRADE 23

0649100

TAX REGULATIONS SPECIALIST 2, GRADE 27

0649200

TAX REGULATIONS SPECIALIST 4, M-4

0649400

 

New York State Department of Civil Service

 

Classification Standard

 

 

BRIEF DESCRIPTION OF CLASS SERIES

 

            Tax Regulations Specialists analyze, draft new or revise tax regulations; compile drafts of proposed policy statements; research and compile interpretations of provisions of tax laws and regulations; write advisory opinions; and develop reporting forms, instructions, and other publications. 

 

            These positions are found only at the Department of Taxation and Finance (Tax).

 

DISTINGUISHING CHARACTERISTICS

 

            TAX REGULATIONS SPECIALIST 1: full performance level; prepares new or revised tax regulations; drafts advisory opinions; develops instructions and publications; may supervise subordinate Tax Auditors and/or Tax Technicians.

 

            TAX REGULATIONS SPECIALIST 2: first supervisory level; oversees a tax specialty unit and directs the operations and personnel in the unit.

 

            TAX REGULATIONS SPECIALIST 4: manager; oversees the activities of the regulations, advisory opinions, or instructions and interpretations bureaus.

 

ILLUSTRATIVE DUTIES

 

            TAX REGULATIONS SPECIALIST 1

 

Research, analyze, and disseminate guidance on tax laws, regulations, advisory opinions, rulings, and court decisions related to tax laws and regulations.

 

 

Correspond with taxpayers and/or their representatives, trade associations, legislators, or other governmental entities.

 

 

            TAX REGULATIONS SPECIALIST 2

 

Supervise subordinate staff.

 

 

Oversee the analysis, review, and drafting of regulations, ensuring that regulations are technically accurate and complete.

 

·         Review adopted regulations to ensure appropriateness and accuracy.

·         Oversee the drafting of regulatory impact statements that detail the effect of new and revised rules and regulations.

 

Draft advisory opinions for the more difficult petitions based on the research and analysis of applicable legal and technical resources.

 

            Review and comment on pending legislative proposals regarding taxes.

 

·         Analyze new legislation, regulations, rulings, opinions, and court decisions and recommend revising or writing new publications.

 

Assign and review the preparation of responses by subordinate Tax Regulations Specialists to highly technical inquiries from taxpayers and/or their representatives, legislators, Department personnel, and professional and industry trade associations.

 

·         Coordinate responses to the most technical inquiries.

           

Collaborate with Department staff to determine concerns regarding positions taken in draft publications, determinations on exceptions filed by taxpayers regarding liability determinations; and discuss proposed and existing regulations.

 

            TAX REGULATIONS SPECIALIST 4

Supervise subordinate staff and oversee the activities of the regulations, advisory opinions, or instructions and interpretations bureaus.

 

Direct the preparation of publications, advisory opinions, and proposed legislation and regulations.

 

·         Determine long- and short-term goals for the development and revision of existing publications.

·         Oversee and coordinate the design and modification of tax forms and instructions to meet the requirements of changes in tax laws.

·         Review draft advisory opinions, regulations, forms, technical memoranda, and publications to ensure conformance with tax laws and regulations, and Department policies.

 

Analyze existing, new, and/or proposed tax laws as they relate to issuing regulations, advisory opinions, or instructions and interpretations.

 

·         Review the analysis of existing, new, and/or proposed State and federal tax laws and regulations.

 

Advise the Commissioner and various Deputy Commissioners on the legal and technical issues involved in publications, regulations, and advisory opinions and recommend alternative courses of action.

 

Coordinate proposed changes in publications and regulations with Department managers.

 

Discuss technical tax issues, proposed policy changes, and the impact of proposed publications on taxpayers with legal, industry, and/or professional representatives.

 

·         Research and write responses to legal, tax practitioner, and legislative inquiries regarding the significance and ramifications of published tax forms, publications, instructions, advisory opinions, regulations, or other documents.

 

 

MINIMUM QUALIFICATIONS

 

            TAX REGULATIONS SPECIALIST 1

 

Promotion:  one year of experience as a Tax Auditor 1 or Tax Technician 2 (any specialty).

 

            TAX REGULATIONS SPECIALIST 2

 

Promotion:  one year of experience as a Tax Regulations Specialist 1; Tax Auditor 2 (any specialty); Tax Technician 3 (any specialty); Senior Attorney; or Tax Conference Conciliator.

 

            TAX REGULATIONS SPECIALIST 4

 

Promotion:  one year of experience as a Tax Regulations Specialist 2.

 

 

 

Date:  3/11

 

 

 

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.