2B51
TAX ANALYST II

This is technical tax enforcement work at the full performance level in the initiation of legal action against delinquent taxpayers and the collection of taxes. Employees in this class are responsible for initiating and completing legal action against delinquent taxpayers and insuring adherence to accepted legal and revenue collection standards and revenue codes and ordinances. Contact with taxpayers, their accountants, and legal representatives to explain tax liabilities and negotiate settlements is a significant aspect of the work. Employees may act as lead workers on a project basis. Work is performed under the general supervision of an administrative superior and/or 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 executive judgments or perform paralegal research for the more difficult tax collection cases.

• Examines case folders of the more involved accounts which are delinquent in one or more of the various self-assessed taxes to determine the feasibility of initiating litigation; analyzes a variety of financial and tax information to ascertain taxpayer's ability to pay; negotiates settlements; gathers additional information by contacting taxpayers, their legal representatives, or other City agencies; requests field investigations; recommends settlement terms to attorneys; recommends initiation of litigation, placing cases into suspense and the closing of cases; prepares complaints against taxpayers and submits them to an attorney who reviews them for factual and technical correctness.
• Follows-up on litigation; serves and the City's representative in certain adversarial administrative hearings and provides information on pending hearings; acts as lead worker on a project basis; serves as a witness for the City or School District giving factual testimony; prepares legal documents as directed by the Law Department such as judgment papers, interrogatories, writs of execution, final decrees and petitions for attachment; provides attorneys with information required to complete litigation.
• Processes the disposition of litigation; processes payments; prepares memoranda and other documents covering partial and full payments; recommends further litigation and the placing of cases into suspense; submits them to an attorney to be reviewed for factual and technical correctness; prepares necessary papers as directed.
• 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 application of standard audit procedures to the analysis of accounts for tax enforcement purposes.
• the format and use of the various legal documents used for tax enforcement purposes.

SKILL IN:

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

ABILITY TO:

• assign and review work of lower-level personnel assigned on a project basis.
• effectuate debt 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 legal 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 on the disposition of such accounts.

• One year of experience initiating legal action against delinquent taxpayers.

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: EP19
Class Established: 7/1971
Latest Spec. Revision: 4/1991

SK/sr/sb