2B50

                                                                                                                         PAY RANGE: EP13

                                                                             

TAX ANALYST 1

 

GENERAL DEFINITION

 

            This is technical tax enforcement work of limited scope and difficulty in the initiation of legal action against delinquent taxpayers, negotiating settlements, and the collection of taxes.  Assignments expand in complexity and scope as the employee gains experience in the work.  An employee in this class provides information to the legal staff responsible for the completion of litigation against delinquent taxpayers and insures that work is performed in accordance with general work instructions, accepted legal and revenue collection standards, and revenue codes and ordinances.  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 allocated to this class.)

 

•           The position must be located in the Revenue Department.

•           The employee must initiate legal action against delinquent taxpayers.

 

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

 

            Examines case folders of the less involved accounts which are delinquent in one or more of the various taxes to estimate the feasibility of initiating litigation; directs corre­spondence to taxpayers or their representatives requesting payment or additional information; initiates field investigations; negotiates settlements within defined boundaries; discusses the feasibility of initiating litigation, the placing of cases into suspense, and the closing of cases; prepares complaints against taxpayers as directed and submits them to an attorney who reviews them for factual and technical accuracy.

            Participates in following-up with litigation by preparing legal documents as directed by an attorney such as judgment papers, writs of execution, final decrees, and petitions for attachment; participates in providing attorneys with information required to complete litigation.

            Processes payments covering the monies owed to the City or School District; prepares memoranda and other documents covering partial and full payments; recommends further litigation or the placing of cases into suspense; submits recommendations to an attorney to be reviewed for factual and technical accuracy; provides the Tax Review Board with informa­tion as requested.

            Performs related work as required.

 

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

 

KNOWLEDGE OF:

 

•           Federal income tax laws.

•           tax ordinances and their application in determining tax liability.

•           the procedures used to effect collection of revenues.

•           the format and use of the various legal documents used for tax enforce­ment purposes.

•           the application of standard audit procedures to the analysis of accounts for tax enforcement purposes.

 

SKILL IN:

 

•           analyzing account records, investigation reports, audit findings and tax returns for tax enforcement purposes.

 

ABILITY TO:

 

•           effectuate debt settlements.

•           understand, interpret and explain basic statutory requirements, regulations, ordinances, rules, and procedures pertaining to taxation.

•           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.

 

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.)

 

EDUCATION:

 

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

 

AND

EXPERIENCE:

 

            One year of experience as a Tax Analyst Trainee.

 

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: 7/71

                                                                                                                               Spec. Revision:

CSC – 3/12

Ad. Board - 4/12

Spec. Revision:

CSC – 3/15

Ad. Board – 4/15

Latest Spec. Revision:

CSC – 10/17

Ad. Board – 11/17

 

JL