CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
2B31
REVENUE EXAMINER I
GENERAL DEFINITION
This is auditing work of limited scope and difficulty in the examination of accounting and
other business records for the purpose of determining tax liabilities. Assignments received are
initially of limited complexity but may increase in difficulty until they reach the full performance
level. Contacts with taxpayers and their representatives are significant aspects of the work.
Work is performed under the supervision of a technical superior. Assignments require
evaluative thinking and are carried out in accordance with standard auditing practices and general
work instructions. Employees have a controlling responsibility for assigned audits.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
- Receives continuing instructions in the content, interpretation, and application of business
and earnings tax ordinances and in the procedures of explaining such laws to taxpayers and their
representatives until gaining proficiency constituting the full performance level.
- Performs office audits of limited scope and difficulty; participates in the review of
accounts and other fiscal records of business funds and individual; serves as a member of a field
audit team by verifying tax returns against accumulated data and recomputing tax liabilities;
examines federal tax returns, previous and present business records to determine compliance
with the various tax regulations and ordinances.
- Uses standardized forms and formats in preparing reports of findings for assigned phases
of audits; accompanies and participates with higher level revenue examiners at conferences with
taxpayers and their representatives in explaining tax ordinances and in resolving appeals.
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS AND ABILITIES
KNOWLEDGE OF:
- standard auditing procedures and of their application to the analysis of accounts for tax
enforcement purposes.
- accounting principles and practices.
- the accounting systems used by business organizations.
- tax laws and of their application in determining tax liabilities.
ABILITY TO:
- prepare written audit reports.
- analyze accounting records and financial statements for purposes of tax enforcement.
- apply governing laws and regulations in the resolution of problems arising from the
analyses of complex business and financial transactions and statements.
- understand, interpret, and explain basic statutory requirements, regulations, ordinances,
rules and procedures pertaining to taxation.
- establish and maintain effective working relationships with associates and the public.
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE
(The following statement
represents the minimum training and experience standards which will be used to admit or reject
applicants for tests. Applications submitted by candidates for this class will be reviewed based
on training and experience requirements as approved on 2/76.)
- Completion of a bachelor's degree program at an accredited college or university with
major course work in accounting.
- One year 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.
Or any equivalent combination of acceptable education and experience.
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: 1/1953
Latest Spec. Revision: 2/1976
SK/sb/sb
END OF JOB CLASS SPECIFICATION - 2B31