TAX & REVENUE CONFEREE SUPERVISOR

GENERAL DEFINITION

This is supervisory and administrative and adjudicative work directing a staff engaged in a tax information dissemination program and reviewing subordinate's proposed resolution settlements of disputed tax cases. The employee in this class performs research and advisory services to city officials relative to the impact of new or modification of existing tax laws and ordinances. Responsibility for the technical post review of audit assessments, conducting lectures and seminars for tax professionals and explaining the tax code to taxpayers, their representatives and department officials are significant aspects 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.)

• This position must supervise subordinate tax and revenue conferees responsible for effecting settlements of disputed tax issues and disseminating tax information.

• Only one position will be allocated to this class.

• This position is located in the Revenue Department.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Selects and assigns cases to staff members for review; supervises and participates in the holding of informal hearings with taxpayers or their representatives concerning disputed tax assessments, charges or penalties, and petitions for compromise.

Instructs and directs staff members in the procedures and techniques to be followed in the review and investigation of taxpayer and departmental records, and in conferences with tax assessment and enforcement officials to obtain factual data for cases; reviews prepared documented case reports and makes recommendations and changes; submits tax case settlements for review and approval by superiors.

Assigns staff members to the study of tax liability cases and decisions, and instructs them in the proper application of these as guides in the conduct of hearings and the making of decisions; assigns staff members to the review of tax and revenue ordinances and regulations and the preparation of recommendations for amendments as a result of problems encountered in hearing taxpayers' appeals; assigns and reviews the work of a staff involved in the maintenance and processing of records and files on cases, claims and recommendations, reviews the design of forms and designs forms used for reporting and collecting revenues.

Gives lectures and conducts seminars on the tax code for tax professionals; explains tax code to individuals, entrepreneurs, accountants, and attorneys; interprets the implications of recent tax court and Tax Review Board decisions; prepares tax impact statements; estimates revenue gain or loss and ease or difficulty of collection from new tax ordinances or modifications of ordinances; formulates proposals for possible new sources of tax revenues or tax simplification.

Assigns and evaluates the review of various collection enforcement operations to ensure the application of proper practices and procedures, in accordance with ordinances and regulations; reviews, evaluates and revises the preparation and submission of recommendations for policy changes for the handling of appeals and for collection enforcement practices and procedures; evaluates and directs the construction of memoranda concerning legal questions.

Researches Federal and State laws, local ordinances and court decisions and confers with city and school board legal staffs to determine legality of proposals; provides technical assistance to legal staff in drafting proposed ordinances; formulates recommendations relative to the position the city should take on proposed legislation.

Represents superior in formal hearings.

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

ABILITY TO:

• conduct hearings of disputed tax and revenue cases in an organized and effective manner

• analyze and appraise evidence, testimony, legal and administrative documents and records to obtain clear concepts of issues involved

• interpret and apply revenue and tax ordinances, laws, rules and regulations firmly, tactfully and impartially

• plan, organize and direct the work of a small staff engaged in reviewing and processing appealed municipal tax and revenue collection cases

• express ideas effectively both orally and in writing

• establish and maintain effective working relationships with associates and the general public

• 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, law or closely related field.

AND

EXPERIENCE:

Two years of experience as a Tax and Revenue Conferee, evaluating disputed and appealed tax and revenue issues for the purpose of resolving the same.

OR

Option 2:

Two years of supervisory 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.

Option 3:

Two years of supervisory auditing or accounting experience which has involved the auditing of accounting or other business records to compute tax liabilities or which has involved the review and analysis of records of expenditures and income for taxation purposes.

Any equivalent combination of education and experience determined to be acceptable by the Personnel Department, which includes the specific experience and possession of a bachelor's degree as an educational minimum.

PHYSICAL AND MEDICAL REQUIREMENTS

Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

Class Established 10/59

Spec. Revision

CSC - 11/94

Ad Board - 1/95

Latest Spec. Revision:

CSC – 7/23

Ad. Board – 8/23