The class incumbent in this class is responsible for the consideration of legal and factual merits of appeals from Division of Revenue assessments and disallowances of refunds and the drafting of tax regulations and legislation.
Nature and Scope
The class incumbent reports to the Deputy Director of the Division of Revenue. The incumbent meets with the taxpayer and/or an official representative in order to provide oral hearing on the appeal. The incumbent is required to research the Delaware and Federal law and provide interpretation of the law as it applies to specific facts. A significant aspect of this work involves preparation of regulations to implement the Division's interpretation of an entire body of tax law.
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.
Hears all cases brought before the Division appealing assessments and disallowance of refunds.
Consults with the applicable Assistant Director, Deputy Director or Director with regard to the impact of the appeals decision on Division policy and procedures.
Prepares Division tax rulings, in response to requests from taxpayers and/or their attorneys for interpretation of the law as it applies to specific facts.
Consults with the appropriate Assistant Director, Deputy Director, or Director with respect to areas of tax law requiring interpretation. Researches the laws and regulations of other states as well as case law decision to ensure well-reasoned interpretations.
Prepares semi-monthly status reports of taxpayer appeals.
Explains and interprets Division policies and procedures regarding the appeals process to members of practitioner organizations such as Delaware State Bar Association and Society of C.P.A.'s.
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 Federal and State tax laws.
Knowledge of Federal and State tax auditing and accounting principles and procedures.
Knowledge of methods required to research Federal and State tax laws and decisions.
Skill in written and oral communications.
Skill in interaction with taxpayer and/or representative.
Skill in drafting clean and coherent regulatory language and proposed tax law.
Ability to learn Division of Revenue's historical tax rulings and tax laws.
Ability to convey to taxpayer a feeling of fairness and thoughtful consideration in their oral appeal process.
JOB REQUIREMENTS for Tax Conferee
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Possession of a Juris Doctor.
Three years experience in interpreting personal, corporate, inheritance and estate tax laws.
Three years experience in tax liability determination which includes analyzing and evaluating tax records in order to determine tax liability in accordance with federal or Delaware tax laws, rules, and regulations.