2B32
REVENUE EXAMINER II

This is auditing work at the full performance level examining accounting and other business records to determine the tax liabilities of individuals and business firms. Contact with taxpayers and their representatives is a significant aspect of the work.

Work is performed under the general supervision of a technical supervisor. Assignments require evaluative thinking and are carried out in accordance with accepted auditing standards and applicable departmental regulations. Employees in this class have controlling responsibility for assigned audits.

• Performs field or office audits of the accounting and other financial records of business firms and individuals to determine their liability for business and earnings taxes payable to the municipal government and the school district; examines federal tax returns, previous and present taxpayer's returns, sales journals, real estate records, payroll records, expense records, invoices, savings accounts, accountant's work papers, and other business records to determine compliance with the various tax regulations and ordinances; reviews previous audit reports to determine whether any previous deficiencies have been corrected; examines tax payment records for missing returns and discrepancies.
• Determines taxable earnings and tax liabilities; computes amount of tax, interest, and penalties; assesses additional taxes by disallowing an expense, exclusion, or allocation.
• Confers with taxpayers and/or their accounting or legal representatives to discuss findings and to resolve questions relating to determining tax liabilities, possible refunds, and payment of bills for taxes and to the City or school district; instructs on preparation of tax returns; explains interpretations of tax ordinances as well as applications of regulations and policies; advises taxpayers of their right to appeal decisions to the Tax Review Board for adjudication.
• Prepares written audit reports, recomputation reports, detailed work papers, and related data necessary to support audit findings; completes account payment adjustment forms; completes delinquent tax returns; details and justifies procedure for auditing and assessing taxation.
• Attends public hearing of the Tax Review Board; testifies as a witness; explains procedures for auditing and assessing taxation; examines Board decisions, maintains records of Board decisions and written opinions of Board, courts and City Solicitor's Office.
• Performs related work as required.

KNOWLEDGE OF:

• standard auditing procedures and of their application to the analysis of accounts for tax enforcement purposes.
• tax laws and of their application in determining tax liabilities.
• the accounting systems used by business organizations.
• accounting principles and practices.

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 statutory requirements, regulations, ordinances, rules and procedures pertaining to taxation.
• establish and maintain effective working relationships with associates and the public.

• 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, one year of which has been above the trainee level.

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: 1/1953
Latest Spec. Revision: 2/1976

SK/sb/sb