2B51

                                                                                                                         PAY RANGE: EP19

TAX ANALYST 2

GENERAL DEFINITION

            This is technical tax enforcement work at the full performance level in the initiation of legal action against delinquent taxpayers and the collection of taxes. 

            Employees in this class are responsible for initiating and completing legal action against delinquent taxpayers and insuring adherence to accepted legal and revenue collection standards and revenue codes and ordinances.  Contact with taxpayers, their accountants, and legal representatives to explain tax liabilities and negotiate settlements is a significant aspect of the work.  Employees may act as lead workers on a project basis.  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 execute judgments or perform paralegal research for the more difficult tax collection cases.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

            Examines case folders of the more involved accounts which are delinquent in one or more of the various taxes to determine the feasibility of initiating litigation; analyzes a variety of financial and tax information to ascertain taxpayer's ability to pay; negotiates settlements; gathers additional information by contacting taxpayers, their legal representatives, or other City agencies; requests field investigations; recommends settlement terms to attorneys; recommends initiation of litigation, placing cases into suspense, and the closing of cases; prepares complaints against taxpayers and submits them to an attorney who reviews them for factual and technical accuracy.

            Follows-up with litigation; serves as the City's representative in certain adversarial administrative hearings and provides information on pending hearings; acts as lead worker on a project basis; serves as a witness for the City or School District giving factual testimony; prepares legal documents as directed by an attorney such as judgment papers, interrogatories, writs of execution, final decrees and petitions for attachment; provides attorneys with information required to complete litigation.

            Processes the disposition of litigation; processes payments; 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; prepares necessary documents as directed.

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

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

SKILL IN:

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

ABILITY TO:

•           assign and review work of lower-level personnel assigned on a project basis.

•           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 legal 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 1.

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

Latest Spec. Revision:

CSC – 10/17

Ad. Board – 11/17

JL