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Tax Auditor I (#MABG01)
$34,142.00 Yearly Min / $42,678.00 Yearly Mid / $51,214.00 Yearly Max


Tax Auditor II (#MABG02)
$44,755.00 Yearly Min / $55,944.00 Yearly Mid / $67,133.00 Yearly Max


Tax Auditor III (#MABG03)
$51,242.00 Yearly Min / $64,053.00 Yearly Mid / $76,864.00 Yearly Max


Tax Auditor Supervisor (#MABG04)
$51,242.00 Yearly Min / $64,053.00 Yearly Mid / $76,864.00 Yearly Max




Description of Occupational Work

This class series uses four levels in the Administrative Services occupational group, Fiscal Services occupational series. Tax auditing involves auditing corporate, business and individual tax returns to determine the accuracy of self-assessed tax payments, arranging for the collection of delinquent taxes and ensuring compliance with tax laws. Representative types of taxes audited include but are not limited to corporate, business and personal income, withholding, licensing, fiduciary, realty transfer, gross receipt, motor fuel, cigarette and bankruptcy. 

Note: This career ladder series incorporates levels I and II.  Based on the level of work applicable to the employing agency and functional area, positions can be allocated up to level II.  The I level is to provide entry for hiring new employees into the class series but does not preclude hiring new employees at higher levels.  Employees may be promoted through the career ladder in accordance with minimum qualifications and promotional standards. Promotional standards, a selection document under separate cover, sets forth the criteria that defines and describes the requirements that must be met at each level.  Advancement of employees through the career ladder is dependent on an agency's/department's operational needs and distribution of work.
The Tax Auditor III and Tax Auditor Supervisor levels, although not part of the career ladder, provide competitive opportunity for movement of employees.

Essential Functions

Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
  • Performs audits of taxpayers accounting records such as invoices, sales journals, general ledgers, bank statements, and inventory entries to determine compliance with tax laws, rules, and regulations; assesses liabilities and explains assessments to taxpayers.
     
  • Conducts interviews/field investigations, attends meetings or works at the taxpayer's location to gather pertinent information, records and/or documentation.
     
  • Conducts research of corporate, business and personal income tax, licensing and withholding tax records, motor fuel receipts and/or sales and usage tax records to determine whether a field audit is necessary.
     
  • Estimates tax liability from taxpayer records or other available information.
     
  • Evaluates financial information and may arrange installment schedules for payment or prepares legal documents to enter judgement against delinquent taxpayers or secures legal authority from the court to garnish wages.
     
  • Interprets laws and regulations relating to the administration and enforcement of tax provisions.
     
  • Applies Generally Accepted Accounting Principles in the analysis of taxpayer records.
     
  • Compiles spreadsheets and audit notes; prepares audit reports and conclusion summaries.
     
  • Utilizes personal computer software to perform audit and analysis.

Levels of Work

Tax Auditor I

This is the first level of tax auditing work encompassing the full range of activities as described in the Essential Functions.

  • Work is performed under the direction of a technical superior.  Receives close supervision in processes and procedures. Work is reviewed in progress.
  • Performs less complex audits and as a member of an audit team participates in more complex inspections, examinations and analysis of tax returns, financial books and records.
  • Contacts are typically with agency staff, other state agencies and others outside state government, primarily for the purpose of gathering, coordinating and relaying information and providing routine explanation of tax laws.
  • Interacts with taxpayers or their representative to explain assessments, delinquencies and calculations of taxes, penalties and interest due.

Tax Auditor II

This is tax auditing work at the full performance level.

  • Receives less supervisory direction and assistance than at the I level. Supervisor does periodic review of progress.
  • Performs complex audits, which involves on-site examination and analysis of the taxpayer's financial records.
  • Audits accounting and related fiscal records to ascertain whether a state tax liability exists.
  • Performs field audits both in and out of State to determine Delaware State tax liabilities.
  • Prepares audit reports, recomputation reports, and support material necessary to substantiate audit findings.
  • Completes delinquent tax returns.
  • May attend hearings of the Tax Appeal Board as a witness.
  • Contacts are typically with agency staff, other state agencies and others outside state government, primarily for the purpose of gathering and evaluating information and providing information, recommendations, and guidance/direction.
  • Contacts selected audit candidates to advise them of impending audit, set up the initial interview, and establish an audit schedule.

Tax Auditor III

This is tax auditing work at the advanced level responsible for auditing the largest and most diverse corporations.

  • Performs the most complex audits of business tax returns in a specific area of expertise. The areas of specialty are: sole proprietorship, partnerships and corporate income taxes, commodities taxes, public utility taxes, public accommodation taxes, motor fuel and motor carrier road use taxes, telephone and telegraph taxes, manufacturing taxes, abandoned property and jurisdictional issues affecting all taxes.
  • Conducts in-depth and detailed research projects to determine the impact of pending State and Federal legislation in the area of specialty; drafts Technical Information Memorandums, Internal Memorandums and private letter rulings in area of specialty.
  • Design and implements team audits, provides technical guidance to other staff regarding the research of taxpayer records and Federal/State rules, regulations, and case histories in specialty areas of the law.
  • Recommends approval of audit candidates, leads audit teams and reviews and approves audit reports.
  • Conducts sensitive interviews/field investigations to gather pertinent information and records/documentation.
  • Assists in establishing criteria for the selection of returns or businesses for audit and in the development of Division wide audit practices and procedures.
  • May appear in court as an expert witness.
  • May oversee one or more professional auditors.
  • Contacts are primarily for the purpose of educating others on unfamiliar concepts, facilitating meetings and identifying/resolving problems, needs and complaints.
  • Contacts taxpayers and their representatives to advise them of and schedule audits, obtain accounting records and other financial information, and to discuss audit findings, which may include additional taxes, penalties, and interest.

Tax Auditor Supervisor

This is the supervisory level in the series.

  • Supervision is exercised over at least two or more merit full time positions per Merit Rule. The elements of supervision include planning, assigning, reviewing, evaluating, coaching, training, recommending hire/fire and discipline.
  • Conducts and supervises the examination of accounting and other financial records.
  • Reviews progress of audits, adherence to policies and procedures.  Prepares reports of unit's progress.
  • Reviews tax determinations made by auditors and reviews all claims for revisions received covering license, withholding, tobacco, realty transfer and motor fuel taxes.
  • Reviews and approves work papers, analysis summaries and draft findings/recommendations to ensure compliance with professional auditing standards.
  • Prepares and/or oversees the preparation of audit reports, recomputation reports, and other material necessary to substantiate audit findings.
  • Completes delinquent tax returns.
  • Confers with taxpayers and/or their accounting/legal representatives to discuss audit findings and resolve any questions. Advises taxpayers of their right to appeal the Division's determinations.

Knowledge, Skills and Abilities

The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA's listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
  • Knowledge of accounting principles, practices and procedures.
  • Knowledge of auditing principles, practices and procedures.
  • Knowledge of state and federal tax laws, regulations, rules and codes.
  • Knowledge of departmental policies and tax law interpretations.
  • Knowledge of computer assisted auditing techniques.
  • Knowledge of interviewing techniques and procedures.
  • Skill in financial analysis.
  • Skill in preparing narrative reports.
  • Ability to gather information, analyze and evaluate compliance.
  • Ability to recognize deficiencies in order to determine accurate tax reporting.
  • Ability to reconcile entries on tax returns.
  • Ability to write clear, concise working papers, analysis summaries, draft findings and recommendations.
  • Ability to communicate effectively.
In addition to the above Knowledge, Skills and Abilities, the Tax Auditor II requires:
  • Knowledge of financial information systems.
  • Skill in tax auditing techniques.
  • Skill in the research, interpretation and application of State and Federal tax laws, rules and regulations.
  • Skill in auditing tax records.
  • Skill in computer assisted auditing techniques.
  • Skill in interviewing and investigative techniques and procedures.
  • Skill in writing clear, concise working papers, analysis summaries, draft findings and recommendations.
  • Skill in reconciling entries on tax returns.
In addition to the above Knowledge, Skills and Abilities, the Tax Auditor III requires:
  • Skill in writing audit reports.
  • Skill in interpreting State and Federal business tax laws, rules and regulations, particularly in specialty area.
  • Ability to assist in training subordinate staff.
  • Ability to plan and coordinate multiple work assignments and schedules.
  • Ability to assign and review/monitor work of subordinate staff.
In addition to the above Knowledge, Skills and Abilities, the Tax Auditor Supervisor requires:
  • Knowledge of supervisory principles and practices.
  • Skill in the development of audit plans and procedures.
  • Ability to negotiate closing agreements for complex audits.

Job Requirements

JOB REQUIREMENTS for Tax Auditor Supervisor
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:

  1. Three years experience in tax auditing which includes auditing tax documents and records to determine tax liability in accordance with Generally Accepted Auditing Standards, including assessment of internal and external controls.
  2. Three years experience in interpreting laws, rules, regulations, standards, policies, and procedures. 
  3. Six months experience in writing reports in a structured format containing an introduction, presenting the thesis, purpose or proposal with supporting evidence, explanation, facts, and analysis or examples with a conclusion or recommendations.
  4. Knowledge of staff supervision acquired through course work, academic training, training provided through an employer, or performing as a lead worker overseeing the work of others; OR supervising staff which may include planning, assigning, reviewing, and evaluating the work of others; OR supervising through subordinate supervisors a group of professional, technical, and clerical employees.

CLASS:
MABG01
EST:
11/15/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
12402

CLASS:
MABG02
EST:
11/15/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
12403

CLASS:
MABG03
EST:
11/15/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
12404

CLASS:
MABG04
EST:
11/15/2004
REV:
1/1/1900
FORMERLY JOB CLASS:
12407