This is administrative and adjudicative work resolving disputed tax and revenue collection cases, reviewing tax files, financial records and audit reports prepared by revenue examiners, and providing advisory services to City officials relative to the formulation of new or modification of tax laws and ordinances. Employees in this class conduct lectures and seminars on the tax code for tax professionals as part of a tax information dissemination program, evaluate tax and revenue cases appealed by the public concerning assessments levied by the City, and apply the appropriate tax ordinances and regulations in rendering decisions. Conferring with taxpayers and their representatives to resolve disputed cases and to effect compromise settlements when appropriate is of major significance to the work. Work is performed under the direction of an administrative superior.

ALLOCATING FACTORS:
(The following conditions must be met for a position to be approved for this class.)

• Positions in this class are responsible for effecting settlements of disputed tax issues and disseminating tax information.
• These positions must be located in either the Revenue Department or the Law Department.

• Confers with taxpayers and their representatives to resolve cases where tax assessments are disputed or where the appellant claims to be financially unable to pay the amount owed; reviews tax returns, audit findings and applicable tax ordinances and regulations to gather information and to make determinations; orders field investigations to gather pertinent facts regarding the appellant and appellant's present financial status.
• Prepares recommendations to effect compromise settlements in areas where the appellant's tax liability is doubtful or where it is proven that full restitution is not feasible; forwards taxpayer's petitions and reports of audit findings and recommendations for submission to the Tax Review Board, including proposals for waiver of interest and penalty charges if appropriate; receives and forwards for deposit in escrow account the taxpayer's check representing amount of compromise settlement.
• Lectures and conducts seminars on the tax code for tax professionals; explains the tax code to business administrators, accountants and attorneys appealing tax assessments; presents the City's position before the Tax Review Board and in the courts system.
• Studies proposals for establishing new tax ordinances or for modifying existing ones; researches federal and state laws and court decisions and confers with City and School Board legal staffs to determine legality of proposals; estimates anticipated revenues and expected ease or difficulty of collection; provides technical assistance to legal staff in drafting proposed ordinances; prepares regulations explaining methods for assessing, collecting and accounting for revenues; designs forms for use in reporting and recording revenues.
• Receives and reviews tax bills put before state legislatures; determines possible effect of proposals on the City's tax collection program; formulates recommendations relative to the position the City should take on such proposed legislation; advises City officials, taxpayers and their representatives on interpretations of tax ordinances and the manner of their imposition; studies all Tax Review Board rulings and pertinent court decisions to use as references in settling disputed issues or investigating possible new sources of tax revenues or tax simplification.
• May train paralegals in the City's tax codes, tax system, and the reading of an audit case file.
• Performs related work as required.

KNOWLEDGE OF:

• the ordinances, rules, regulations, and procedures governing the collection of taxes and revenues.
• accounting principles and practices as they pertain to the application of tax and revenue ordinances, laws and regulations.

ABILITY TO:

• conduct hearings on disputed tax and revenue cases in an organized and effective manner.
• analyze and appraise evidence, testimony, legal and administrative documents and records to obtain a clear concept of issues involved.
• interpret and apply revenue and tax ordinances, laws, rules and regulations firmly, tactfully and impartially.
• express ideas clearly and concisely, both orally and in writing.
• establish and maintain public confidence in a program of tax enforcement.

EDUCATION

• Completion of a bachelor's degree program at an accredited college or university with major course work in accounting.

• Two years of auditing or accounting experience which has involved the auditing of accounting and other business records to compute tax liabilities or which has involved the review and analysis of records of expenditures and income for taxation purposes.

• Two years of full performance level auditing or accounting experience which has involved the auditing of accounting and other business records to compute tax liabilities or which has involved the review and analysis of records of expenditures and income for taxation purposes.

PHYSICAL AND MEDICAL REQUIREMENTS

• Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

PAY RANGE: EP22
Class Established: 10/1956

Latest Spec. Revision:
  CSC - 11/1994 ; Ad Board - 1/1995

RH/deb/sb