2B35
PAY RANGE: N27**
REVENUE COMPLIANCE PROGRAM DIRECTOR
GENERAL DEFINITION
This is revenue compliance work, at the managerial level, developing and directing a city-wide program to identify, locate and assess delinquent and non-filer taxpayers and promote compliance with the City and School taxation programs. The employee in this class directs, through subordinate managers and supervisors, a staff of tax and revenue conferee, revenue examination, investigation, collection and clerical personnel engaged in developing compliance implementation strategies, preparing tax regulations, discovering and assessing delinquent and non-filer taxpayers and examining individual and commercial accounting, business and income tax records for the purpose of determining tax liabilities.
Work includes evaluating and revising policies and procedures governing the identification, location and assessment of delinquent and non-filer taxpayers and participating in the implementation of compliance strategies. Contact with officials of federal and state tax revenue reporting agencies and with taxpayers and/or their legal and accounting representatives is a significant aspect 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 allocated to this class.)
1. The employee in this position is responsible for developing and directing a citywide tax and revenue compliance program.
2. Only one position will be allocated to this class.
3. This position must be located in the Revenue Department.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Directs, through a subordinate manager, the work of a staff of revenue examiners performing audits of individual and commercial accounts for the purpose of determining tax liability; reviews difficult or unusual cases; coordinates the interpretation of tax laws and ordinances, Tax Review Board and court decisions, and legal opinions with examination staff; ensures the equitable application of tax laws and ordinances to taxpayers.
Directs, through a subordinate supervisor, a staff of tax and revenue conferees engaged in the monitoring of city, state, and federal legislation in order to determine the effect on the City's tax system and the compliance program's auditing process; directs the preparation of tax regulations subsequent to new or amended city tax ordinances; coordinates seminars on city taxes and suggests ways to improve the tax environment for individuals and businesses; coordinates audit review process with technical staff.
Directs, through a subordinate supervisor, the work of a staff of tax assessors engaged in identifying, locating and assessing delinquent taxpayers for monies owed the City and School District; oversees the accuracy, completeness and proper processing of cases; coordinates the activities of the unit with data processing information received from federal and state agencies.
Directs, through a subordinate supervisor, the development of compliance program strategies which reveal delinquent and non-filing taxpayers for the City's and School Board's wage, business, earnings, and income taxes and other revenue generations programs; coordinates information exchange with officials of state and federal agencies; coordinates compliance program strategies with inter- and intra-departmental management information personnel.
Directs, through a subordinate manager, the work of a staff of revenue investigators engaged in the process of conducting background searches of individuals and businesses to determine their subjectability to taxes.
Directs the financial and statistical analysis of new or amended tax legislation.
Meets with officials of federal and state agencies to enlist cooperative tax information exchange programs; interviews taxpayers and their legal or accounting representatives to explain tax law ordinances and interpretations to their cases.
Plans, develops and implements compliance program strategies; develops policies and procedures consistent with strategies; reviews the work activities of compliance program sections for adherence to policies and procedures; establishes training programs to keep existing staff acquainted with new or revised tax laws, regulations and interpretations.
Performs related work as required.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
· the principles and practices of auditing and accounting as they relate to the application of tax and revenue ordinances, laws and regulations
· standard business accounting systems
· modern management procedures and techniques
· the laws and regulations relating to municipal taxation
· the principles and practices of accounting
· interviewing techniques
· personal computer hardware and software relating to work assignment.
SKILL IN:
· developing compliance programs for delinquent and non-filer taxpayers
· the application of ordinances, rules, regulations and procedures to taxpayer accounts in order to determine liability and interpret results.
ABILITY TO:
· supervise a staff of technical personnel engaged in the review of financial records to determine tax liability
· understand, interpret, and explain statutory requirements, rules, regulations, and procedures
· present ideas effectively, both orally and in writing
· establish and maintain effective working relationships with associates, the public, and their representatives
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 6/17.)
EDUCATION:
Option 1:
Completion of a bachelor's degree program at an accredited college or university with major course work in accounting.
AND
CERTIFICATION
Certification as a Certified Public Accountant.
OR
Option 2:
Completion of a master’s degree program at an accredited college or university with major course work in accounting, finance or taxation.
AND
GENERAL EXPERIENCE:
Three years of auditing or accounting experience.
AND
SPECIFIC EXPERIENCE:
Three years of second supervisory level auditing experience with responsibility for directing a staff of accountants, auditors or other technical financial staff through subordinate supervisors which has included:
· auditing accounting and other business records to compute tax liabilities, or
· reviewing and analyzing records of expenditures and incomes for taxation purposes, or
· directing a variety of financial and operational auditing functions or projects
OR
Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources, which has included a bachelor's degree with certification as a CPA or a master’s degree with major coursework in accounting, finance or taxation.
PHYSICAL AND MEDICAL REQUIREMENTS
Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
Spec. Revision: CSC - 8/95; Ad. Board - 12/95
Spec. Revision: CSC - 8/12; Ad. Board - 9/12
Spec. Revision: CSC – 8/16; Ad. Board – 10/16
Spec. Revision: CSC – 1/17; Ad. Board – 2/17
Latest Spec. Revision: CSC – 5/17; Ad. Board – 6/17
CP