2B40
PAY RANGE: EP22
TAX & REVENUE CONFEREE
GENERAL DEFINITION
This is administrative and adjudicative work resolving disputed tax and revenue collection cases, reviewing tax files, financial records and audit reports prepared by revenue examiners, and providing advisory services to City officials relative to the formulation of new or modification of tax laws and ordinances. Employees in this class conduct lectures and seminars on the tax code for tax professionals as part of a tax information dissemination program, evaluate tax and revenue cases appealed by the public concerning assessments levied by the City, and apply the appropriate tax ordinances and regulations in rendering decisions. Conferring with taxpayers and their representatives to resolve disputed cases and to effect compromise settlements when appropriate is of major significance to 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. Positions in this class are responsible for effecting settlements of disputed tax issues and disseminating tax information and must function as tax experts, reviewing tax files, and providing advisory services to City officials on proposed tax legislation.
2. These positions must be located in either the Revenue Department or the Law Department.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
Confers with taxpayers and their representatives to resolve cases where tax assessments are disputed or where the appellant claims to be financially unable to pay the amount owed; reviews tax returns, audit findings and applicable tax ordinances and regulations to gather information and to make determinations; orders field investigations to gather pertinent facts regarding the appellant and appellant's present financial status.
Prepares recommendations to effect compromise settlements in areas where the appellant's tax liability is doubtful or where it is proven that full restitution is not feasible; prepares private letter rulings to determine if a transaction is taxable or tax exempt; forwards taxpayer's petitions and reports of audit findings and recommendations for submission to the Tax Review Board, including proposals for waiver of interest and penalty charges if appropriate; receives and forwards for deposit in escrow account the taxpayer's check representing amount of compromise settlement.
Lectures and conducts seminars on the tax code for tax professionals; explains the tax code to business administrators, accountants, and attorneys appealing tax assessments; presents the City's position before the Tax Review Board and in the courts system.
Studies proposals for establishing new tax ordinances or for modifying existing ones; writes regulations and departmental procedures; researches federal and state laws and court decisions and confers with City and School Board legal staffs to determine legality of proposals; estimates anticipated revenues and expected ease or difficulty of collection; provides technical assistance to legal staff in drafting proposed ordinances; prepares regulations explaining methods for assessing, collecting and accounting for revenues; designs forms for use in reporting and recording revenues.
Receives and reviews tax bills put before state legislatures; determines possible effect of proposals on the City's tax collection program; formulates recommendations relative to the position the City should take on such proposed legislation; advises City officials, taxpayers and their representatives on interpretations of tax ordinances and the manner of their imposition; studies all Tax Review Board rulings and pertinent court decisions to use as references in settling disputed issues or investigating possible new sources of tax revenues or tax simplification; serves as a liaison to Internal Revenue Service; attends IRS Compliance meetings; researches and provides requested information in regards to Right to Know requests.
May train paralegals in the City's tax codes, tax system, and the reading of an audit case file; provides tax code training to employees.
Performs related work as required.
REQUIRED KNOWLEDGE, SKILLS AND ABILITIES
KNOWLEDGE OF:
• the ordinances, rules, regulations, and procedures governing the collection of taxes and revenues
• accounting principles and practices as they pertain to the application of tax and revenue ordinances, laws, and regulations
SKILL IN:
• interpreting ordinances and laws and reviewing taxpayer accounts in order to determine liability
ABILITY TO:
• conduct hearings on disputed tax and revenue cases in an organized and effective manner
• analyze and appraise evidence, testimony, legal and administrative documents and records to obtain a clear concept of issues involved
• interpret and apply revenue and tax ordinances, laws, rules and regulations firmly, tactfully and impartially
• express ideas clearly and concisely, both orally and in writing
• establish and maintain public confidence in a program of tax enforcement
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 8/23.)
EDUCATION:
Completion of a bachelor's degree program at an accredited college or university, with major course work in accounting.
AND
OPTION 1:
AND
GENERAL EXPERIENCE:
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.
AND
SPECIFIC EXPERIENCE:
Two years of full performance level 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.
OPTION 2:
AND
GENERAL EXPERIENCE:
Two years of legal experience in the Municipal Tax Litigation Division.
AND
SPECIFIC EXPERIENCE:
Two years of attorney experience in the Municipal Tax Litigation Division, which has involved representing the City, as plaintiff, seeking to collect taxes and certain other amounts owed to the City, and representing the City as the defendant in cases where taxpayers dispute their liabilities.
NOTE: Completion of a Master’s degree in Taxation or in Business Administration with major coursework in Accounting or Juris Doctor from an accredited college or university or valid licensure as a Certified Public Accountant issued by the Commonwealth of Pennsylvania may substitute for the general experience.
OR
Any equivalent combination of education and experience determined to be acceptable by the Office of Human Resources that has included a bachelor’s degree and the specific 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.
Latest Spec. Revision:
CSC - 11/94
Ad. Board - 1/95
Spec. Revision:
CSC – 1/19
Ad. Board – 2/19
Latest Spec. Revision:
CSC – 7/23
Ad. Board – 8/23
JL