GENERAL DEFINITION

This is training level tax analyst work learning to apply the principles and practices of tax enforcement. Employees in this class receive instruction in, and follow departmental practices, directives and guidelines in the initiation of enforcement against delinquent taxpayers, negotiating settlements, and the collection of taxes. Through experience gained by exposure to accepted legal and revenue collection standards, and revenue codes and ordinances, the employee is assigned more complex cases leading to the full performance level. Work is performed under the general supervision of an administrative superior and/or an attorney.

ALLOCATING FACTORS: (The following conditions must be met for a position to be approved for this class.)

· The position must be located in the Revenue Department.

· The employee must initiate collection action against delinquent taxpayers.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Receives guidance in examining case folders of the less involved accounts which are delinquent in one or more of the various taxes; determines and assesses collection probability and estimates the feasibility of initiating litigation; directs correspondence to taxpayers, or their representatives requesting payment or additional information.

Learns, under the direction of an administrative superior, how to negotiate settlements within defined boundaries; discusses the feasibility of initiating litigation, the placing of cases into suspense, and the closing of cases.

Learns to prepare complaints against taxpayers as directed and submits them to an attorney or administrative superior who reviews them for factual and technical accuracy.

Learns to prepare legal documents as directed by an attorney such as judgment papers, writs of execution, final decrees, and petitions for attachment. Processes payments covering monies owed to the City or School District; prepares memoranda and other documents related to payment reconciliation, account status and general tax administration; meets with taxpayers and/or discusses outstanding taxes owed with taxpayers; negotiates tax settlements pursuant to direction of a superior within established settlement guidelines; enters computer data for cases being handled, and uses software applications such as word processing, database, spreadsheet, mainframe access, and intranet/internet to generate documents and analyze data.

Performs related work as required.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

KNOWLEDGE OF:

· business mathematics.

· application of standard analysis principles, practices and methods.

· computer software for word processing and spreadsheet applications.

· computer generated reports, use of database.

· English usage and grammar.

ABILITY TO:

· learn to effectuate case settlements.

· learn to comprehend, interpret and analyze appropriate Federal income tax laws, city tax ordinances, and apply facts to tax cases.

· learn to ascertain facts from information gathered by field investigators.

· express ideas effectively, both orally and in writing.

· establish and maintain effective working relationships with associates, taxpayers and their representatives, court personnel and employees of other municipal agencies

· operate computer programs and software applications.

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 11/17.)

OPTION 1:

EDUCATION:

Completion of a bachelor's degree program at an accredited college or university with major course work in accounting, finance, mathematics, or taxation.

OPTION 2:

EDUCATION:

Completion of a bachelor’s degree program at an accredited college or university.

AND

EXPERIENCE:

One year of Legal Assistant experience with primary responsibility for performing legal support work for taxation or collections cases in the City of Philadelphia Law Department.

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:

CSC - 4/02

Ad. Board - 9/02

Spec. Revision:

CSC – 3/12

Ad. Board – 4/12

Spec. Revision:

CSC – 3/15

Ad. Board – 4/15

Spec. Revision:

CSC – 3/16

Ad. Board – 4/16

Latest Spec. Revision:

CSC – 10/17

Ad. Board – 11/17

Change in Pay Rate:

CSC – 5/22

Ad. Board – 6/22