2B50
TAX ANALYST I

This is technical tax enforcement work of limited scope and difficulty in the initiation of legal action against delinquent taxpayers, negotiating settlements, and the collection of taxes. Assignments expand in complexity and scope as the employee gains experience in the work. An employee in this class provides information to the legal staff responsible for the completion of litigation against delinquent taxpayers and insures that work is performed in accordance with general work instructions, accepted legal and revenue collection standards, and revenue codes and ordinances. Work is performed under the general supervision of a technical superior and an attorney.

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

• The position must be located in the City Solicitor's Office.
• The employee must initiate legal action against delinquent taxpayers.

• Examines case folders of the less involved accounts which are delinquent in one or more of the various self-assessed taxes to estimate the feasiblity of initiating litigation; directs correspondence to taxpayers or their representatives requesting payment or additional information; initiates field investigations; negotiates settlements within defined boundaries; discusses the feasibility of initiating litigation, the placing of cases into suspense, and the closing of cases; prepares complaints against taxpayers as directed and submits them to an attorney who reviews them for factual and technical correctness.
• Participates in following-up on litigation by preparing legal documents as directed by the Law Department such as judgment papers, writs of execution, final decrees, and petitions for attachment; participates in providing lawyers with information required to complete litigation.
• Processes payments to the Revenue Department covering the monies owed to the City or School District; prepares the memoranda and other documents covering partial and full payments; recommends further litigation or the placing of cases into suspense and submits them to an attorney to be reviewed for factual and technical correctness; provides the Tax Review Board with information as requested.
• Performs related work as required.

KNOWLEDGE OF:

• Federal income tax laws.
• tax ordinances and their application in determining tax liability.
• the procedures used to effect collection of revenues.
• the format and use of the various legal documents used for tax enforcement purposes.
• the application of standard audit procedures to the analysis of accounts for tax enforcement purposes.

SKILL IN:

• analyzing account records, investigation reports, audit findings and tax returns for tax enforcement purposes.

ABILITY TO:

• effectuate debit settlements.
• understand, interpret and explain basic statutory requirements, regulations, ordinances, rules, and procedures pertaining to taxation.
• ascertain facts from information gathered by field investigators.
• express ideas effectively, both orally and in writing.
• establish and maintain effective working relationships with associates, taxpayers and their representatives, court personnel and employees of other municipal agencies.

EDUCATION:

• Completion of a bachelor's degree program at an accredited college or university.

• One year of experience in tax enforcement work which has involved investigating, analyzing, or auditing delinquent tax accounts to determine the feasibility of litigation and following up the disposition of such accounts.

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: EP13
Class Established: 7/1971
Spec. Revision: 4/1991

SK/vp/sb