OFFICE OF CHIEF FINANCIAL OFFICER - TREASURY DIVISION TAX EXAMINER II
Be a Part of the City You Love! The Office of the Chief Financial Officer - Treasury division is accepting applications for a Tax Examiner II position. Position Summary The Tax and Revenue Examiner class covers positions that perform tax investigation work requiring application of interviewing and investigative skills and techniques. Tax and Revenue Examiners complete or oversee a variety of assignments involving the systematic examination of tax documents and appraisal of financial records, procedures, and practices for determining tax liability in order to achieve maximum compliance. Key duties include examining tax returns to ensure that they are complete and accurate, investigating discrepancies and assisting with resolution, and collecting outstanding taxes or debt and initiating payment arrangements, if necessary. The work performed by a Tax and Revenue Examiner requires knowledge of the City of Detroit Income Tax Ordinance, City of Detroit Charter, and State Tax Commission for Property Tax; practices and procedures used in the collection of delinquent accounts; methodologies for record-keeping to maintain a clear audit trail; personal computer capabilities and the application of specific computerized systems; and Microsoft Office (Word, Excel, and PowerPoint). The duties specified below are representative of the range of duties assigned to this job class and are not intended to be an inclusive list.
- Examines tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation
- Investigates discrepancies on income tax returns and tax bills to determine level of compliance with established policies, procedures, and guidelines relevant to a specific activity
- Maintains records for each case, including contacts, telephone numbers, and actions taken
- Explains rules, regulations, policies, and procedures as they relate to a specifically assigned area to affected parties to assist them in achieving maximum compliance and resolve problems with returns
- Maintains knowledge of tax code to properly evaluate financial information
- Recommends appropriate corrective measures such as court action, payment plan agreements, estimated tax payments, seizures, auctions, settlements, or third-party collections
- Testifies as examiner witness at hearings and formal proceedings, as necessary
- Conducts independent field audits and investigations of income tax returns to verify information or to amend tax liabilities
- Investigates claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third-parties; Secures information regarding taxable income from public records and other sources to support case development
- Identifies irregularities or discrepancies in record keeping, controls, or operations of a specific area
- Contacts taxpayers by mail, telephone, or on-site to address discrepancies and to request supporting documentation
- Collects all City debt that is not paid within 30 days after the issuance
- Sends notices to taxpayers when accounts are delinquent
- Answers questions from taxpayers and assist them in completing tax forms
- Imposes payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met
- Notifies taxpayers of any overpayment or underpayment, and either issue a refund or request further payment
- Confers with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns
- Enters tax return information into computers for processing
- Reviews selected tax returns to determine the nature and extent of audits to be performed on them
- Processes individual income tax returns
- Examines accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions
- Reviews filed tax returns to determine whether claimed tax credits and deductions are allowed by law
- Examines tax returns and supporting documents for current and prior year and amended returns to ensure that all required identification, schedules, income tax deposits, or other required information is available
- Processes Board of Review, hardship claims, Michigan Tax Tribunal, and other court order adjustments
- Analyzes, determines, and resolves tax processing problems and responds to taxpayer inquiries ranging from tax delinquency to providing general information related to the preparation of tax returns
- Recommends tax liens and/or notice of levy actions against taxpayers, and initiates other actions to resolve and adjust taxpayer accounts
- Analyzes and makes determinations to suspend collection action based on specific situations or when other corrective action may be necessary
- Performs special projects and other duties as assigned These minimum qualifications establish the education, training, experience, special skills and /or license(s), which are required for employment in the classification.
Minimum qualifications increase based on the level of the position. Additional qualifications (i.e., special conditions) may apply to a particular position. Education Qualifications (required): High School diploma or General Educational Development (GED) certificate Qualifications (preferred): Associates degree from an accredited college or university with at least 8 credit hours in Accounting or a related field Experience In addition to the minimum education requirements, the following experience requirements also apply: For selection, appointment to a Tax and Revenue Examiner level II, in addition to the minimum education requirements, more progressive levels of experience are required based on the following: Tax and Revenue Examiner II - at least two (2) years of experience involving the examination and evaluation of the accounting, financial, operational, or control records of public agencies, private organizations, or individuals. The Tax and Revenue Examiner must demonstrate proficiency with integrated word processing and spreadsheet functions. Equivalency Equivalent combinations of education and experience that provide the required knowledge, skills, and abilities will be evaluated on an individual basis.
Evaluation Plan Interview:
70%
Evaluation of Training, Experience & Personal Qualifications:
30% Total of Interview and Evaluation T.E.
P:
100%
Knowledge of:
City of Detroit Charter, and State Tax Commission for Property Tax, uniform rules, regulations, guidelines, and policies related to the area of work Conducting investigative interviewing, writing reports, and making public contacts Procedures used in collecting delinquent accounts Federal and state laws, rules, guidelines, policies, and precedents related to the area of work Techniques commonly used in locating errors in accounting records Office practices and procedures and routine office supplies and equipment Basic and commonly used accounting, budget, or other financial management procedures, methods, and techniques associated with clerical types of duties to perform routine and repetitive tasks while learning how to perform the full range of such tasks found in the work area Basic information that must be present in documents terminology, forms, or reports that are part of the transaction Structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar Principles and processes for providing customer and personal services. This includes customer needs assessment, meeting quality standards for services, and evaluation of customer satisfaction. Administrative and clerical procedures and systems such as word processing, managing files and records, designing forms, and other office procedures and terminology Basic arithmetic and algebra and their applications Personal computer capabilities and the application of computer systems to issues of format and content in City and departmental financial management Tax processing software such as City Tax, Chase Edge, and BS&A Tax.net, and DPP.
net Skill in:
Use of personal computers Use of Microsoft Office (e.g. Word, Excel, Access, PowerPoint) and other office or financial suite software packages Use of Excel (e.g. Formulas, Pivot Tables, VLOOKUP, HLOOKUP, other functions, charts, tables) and other financial management software packages functionality Use of large complex, multi-departmental financial systems, and demonstrate the knowledge required to interpret resulting financial and accounting reports, summaries and budgets Interpersonal skills to interact effectively with personal contacts in a business-like, customer service oriented manner, and maintain favorable public relations Understanding written sentences and paragraphs related to work Talking to others to convey information effectively Verbal and written communications, specifically relating to technical tax information Interviewing techniques to conduct informational interviews of taxpayers and professionals Recognizing problems and initiating corrective action using logical decision-making techniques Presenting concise information to a variety of audiences Ability to: Interpret and apply laws, regulations, and administrative policy Collect, interpret, and analyze information from a variety of sources; apply criteria and draw conclusions Understand and follow oral and written instructions Handle stressful situations relating to investigation, collection, and default situations Obtain and utilize sensitive information discreetly and objectively Learn and use contemporary financial management software and other related software for program and financial management systems Interact effectively with senior leadership, subordinates, department personnel, and others with tact and diplomacy Listen to and understand information and ideas presented through spoken words and sentences Communicate information and ideas in speaking so others will understand Tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem Apply general rules to specific problems to produce answers that make sense Combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events) Arrange things or actions in a certain order or pattern according to a specific rule or set of rules (e.g., patterns of numbers, letters, words, pictures, mathematical operations) Use Tax processing software such as City Tax, Chase Edge, and BS&N Tax.net Work as part of a team
PHYSICAL DEMANDS
The work is characterized as sedentary. Typically , Tax and Revenue Examiners sit comfortably to do their work, interspersed by brief periods of walking, standing, bending, carrying of papers and books, and extended periods requiring the use of computer terminals to accomplish work objectives . Some work may require walking and standing in conjunction with travel to and attendance at meetings and conferences away from the work site.
WORK ENVIRONMENT
Work is performed in a comfortable office environment, which is appropriately lighted, heated , and cooled. The work environment contains no significant hazards. During exten ded periods each year, Tax and Revenue Examiners may be required to work considerable overtime. The above statements describe the general nature and level of work performed by employees assigned to the class. Incumbents may be required to perform job-related responsibilities and tasks other than those stated in this specification. Specific job duties may vary from position to position. The City of Detroit is an Equal Opportunity Employer. No applicant for employment shall be discriminated against on the basis of race, color, national origin, sex, religion, age, disability, or other criteria prohibited by City, State, or Federal law.
