This is supervisory and administrative and adjudicative work directing a staff engaged in a tax information dissemination program and reviewing subordinate's proposed resolution settlements of disputed tax cases. The employee in this class performs research and advisory services to city officials relative to the impact of new or modification of existing tax laws and ordinances. Responsibility for the technical post review of audit assessments, conducting lectures and seminars for tax professionals and explaining the tax code to taxpayers, their representatives and department officials are significant aspects of 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.)

• This position must supervise subordinate tax and revenue conferees responsible for effecting settlements of disputed tax issues and disseminating tax information.
• Only one position will be allocated to this class.
• This position is located in the Revenue Department.

• Selects and assigns cases to staff members for review; supervises and participates in the holding of informal hearings with taxpayers or their representatives concerning disputed tax assessments, charges or penalties, and petitions for compromise.
• Instructs and directs staff members in the procedures and techniques to be followed in the review and investigation of taxpayer and departmental records, and in conferences with tax assessment and enforcement officials to obtain factual data for cases; reviews prepared documented case reports and makes recommendations and changes; submits tax case settlements for review and approval by superiors.
• Assigns staff members to the study of tax liability cases and decisions, and instructs them in the proper application of these as guides in the conduct of hearings and the making of decisions; assigns staff members to the review of tax and revenue ordinances and regulations and the preparation of recommendations for amendments as a result of problems encountered in hearing taxpayers' appeals; assigns and reviews the work of a staff involved in the maintenance and processing of records and files on cases, claims and recommendations, reviews the design of forms and designs forms used for reporting and collecting revenues.
• Gives lectures and conducts seminars on the tax code for tax professionals; explains tax code to individuals, entrepreneurs, accountants and attorneys; interprets the implications of recent tax court and Tax Review Board decisions; prepares tax impact statements; estimates revenue gain or loss and ease or difficulty of collection from new tax ordinances or modifications of ordinances; formulates proposals for possible new sources of tax revenues or tax simplification.
• Assigns and evaluates the review of various collection enforcement operations to ensure the application of proper practices and procedures, in accordance with ordinances and regulations; reviews, evaluates and revises the preparation and submission of recommendations for policy changes for the handling of appeals and for collection enforcement practices and procedures; evaluates and directs the construction of memoranda concerning legal questions.
• Researches Federal and State laws, local ordinances and court decisions and confers with city and school board legal staffs to determine legality of proposals; provides technical assistance to legal staff in drafting proposed ordinances; formulates recommendations relative to the position the city should take on proposed legislation.
• Represents superior in formal hearings.
• Performs related work as required. REQUIRED KNOWLEDGES, SKILLS AND ABILITIES

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 of disputed tax and revenue cases in an organized and effective manner.
• analyze and appraise evidence, testimony, legal and administrative documents and records to obtain clear concepts of issues involved.
• interpret and apply revenue and tax ordinances, laws, rules and regulations firmly, tactfully and impartially.
• plan, organize and direct the work of a small staff engaged in reviewing and processing appealed municipal tax and revenue collection cases.
• express ideas effectively both orally and in writing.
• establish and maintain effective working relationships with associates and the general public.
• 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.

AND
GENERAL EXPERIENCE

• Four years of auditing or accounting experience two years of which shall have been at the full performance level, which has involved the auditing of accounting or other business records to compute tax liabilities or which has involved the review and analysis of records of expenditures and income for taxation purposes.

• One year of experience as a Tax and Revenue Conferee, evaluating disputed and appealed tax and revenue issues for the purpose of resolving the same.

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: EP25
Class Established: 10/1959

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

RH/deb/sb