Class Title: Tax Auditor I
Title Code: 7651
Semi-Monthly Salary: $1,311.00 - $2,082.00
Pay Range: 5
Overtime Code: 2


This is entry-level professional tax auditing work for the Department of Revenue.

An employee in this class receives formal and on-the-job training, assists higher-level staff in conducting audits, and independently conducts routine audit assignments. Work involves conducting audits of company financial records, internal controls and tax returns to determine compliance with state sales, use, withholding, corporate income, franchise, cigarette and related tax statutes; researching pertinent case law, statutes and regulations; developing audit leads and audit plans; documenting audit procedures and findings; and communicating with taxpayers or their representatives. Close supervision is received from a Tax Audit Supervisor or other superior; however, as experience is gained, supervision becomes more general, and the employee exercises increasing independence and initiative in the performance of assignments within established policies and procedures.

Any one position may not involve all of the specified duties or knowledges, skills and abilities, nor are the listed examples exhaustive.

Job Duties:

Receives formal and on-the-job training in the application of case law, statutes, regulations, procedures and techniques of tax auditing.

Conducts or assists in sales/use/withholding, corporate income, franchise, or cigarette tax audits; reviews company tax returns, financial and related records to determine compliance with applicable case law, regulations or statutes.

Communicates with taxpayers or their accounting or legal representatives to initiate audits and obtain necessary records; responds to taxpayer inquiries; explains applicable laws, regulations, audit procedures and policies.

Researches pertinent tax statutes, regulations and case law; reviews departmental databases for information and status of companies to be audited; through inquiry and review of financial records, becomes familiar with the taxpayer's industry and specific business practices.

Learns to develop potential tax audit leads using departmental databases, previous audit records and business publications; submits potential leads to supervisor for review and approval.

Computes audit findings for submission to taxpayer and arranges for or collects necessary payment.

Prepares audit workpapers documenting the scope of the audit, records reviewed, correspondence and other supporting documentation; submits for review, approval and further processing.

Assists in the preparation of formal or contested cases; prepares testimony for hearings; may participate in hearings or settlement discussions.

Prepares and submits proposed audit plans, audit progress, itinerary, time management,expense account and related reports.

Performs other related work as assigned.

Key Skills:

Working knowledge of accounting principles and auditing standards and procedures.

Working knowledge of word processing, spreadsheet and database software packages associated with personal computers.

Some knowledge of statutes, regulations and case law pertinent to tax compliance.

Ability to learn and apply pertinent case law, statutes, regulations and audit procedures.

Ability to generate data requests and to extract, evaluate and use information from a variety of business records.

Ability to effectively interview and solicit pertinent information from taxpayers and their representatives, some of whom may be uncooperative or hostile.

Ability to establish and maintain effective working relationships with co-workers, taxpayers, their representatives, and others involved in the audit process.

Ability to organize time, work activities and travel schedules to accomplish multiple audit assignments concurrently and achieve established goals.

Ability to travel extensively in the performance of assigned audits.

Ability to communicate effectively and to prepare clear and concise reports.

Ability to prepare documentary evidence for and provide testimony in administrative or judicial hearings.

Minimum Qualifications:

Applicants must meet the following eligibility requirements:

Graduation from an accredited four-year college or university with major specialization (approximately 24-30 semester hours) in accounting.

(Effective 9/1/97) (Revision 12/1/16)