DEPARTMENT OF REVENUE
CLASSIFICATION SPECIFICATION


Class Title: Tax Audit Supervisor
Title Code: 7654
Semi-Monthly Salary: $1,877.00 - $2,989.00
Pay Range: 8
Overtime Code: 0

Definition:

This is advanced professional work involving the supervision of tax audits for the Department of Revenue.

An employee in this class supervises and reviews the work of staff in the completion of assigned tax audits. Work involves leading an audit team with multiple and complex assignments in 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; reviewing and developing audit leads and audit plans; and communicating with taxpayers or their representatives. Supervision, training and technical guidance are provided to assigned auditors. General supervision is received from a Tax Audit Area Manager or other administrative superior; however, the employee exercises significant 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 knowledge, skills and abilities, nor are the listed examples exhaustive.


Job Duties:

Supervises and reviews the work of assigned staff in the completion of audits; provides technical guidance, assistance and training; apprises staff of new or revised statutes and legal interpretations.

Serves as leader of an audit team with multiple and complex assignments; develops and monitors staff goals and objectives; oversees and conducts sales/use/withholding, corporate income, franchise or cigarette tax audits of large and complex companies.

Responds to inquiries and complaints regarding audits and tax issues; communicates with taxpayers or their accounting or legal representatives to assist team members in the resolution of difficult tax issues; interprets and explains applicable laws, regulations, audit procedures and policies.

Directs and participates in the audit team's research of pertinent tax statutes, regulations, case law and use of departmental databases for information and status of companies to be audited.

Reviews proposed tax audit leads; directs further research as needed; prepares necessary recommendations; obtains audit leads using department or outside sources.

Compiles and/or reviews audit workpapers documenting the scope of the audit, records reviewed, correspondence and other supporting documentation; submits for approval and further processing.

Maintains liaison with superiors and agency staff; ensures that audits comply with regulations and legal standards.

Provides assistance and participates in the preparation of formal or contested cases; prepares and provides testimony; participates in hearings or settlement discussions.

Reviews and approves audit plans, audit progress, staff itinerary, time management, expense account and related reports.

Performs other related work as assigned.


Key Skills:

Thorough knowledge of accounting principles and auditing standards and procedures.

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

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

Working knowledge of the principles and techniques of effective supervision and training.

Highly skilled in the use of fact-finding and analytical audit techniques.

Ability to provide training and supervision to assigned audit staff.

Ability to interpret, explain 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 supervise numerous 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 one of the following eligibility requirements:

One year of experience as a Tax Auditor III with the Missouri Department of Revenue.

OR

Four years of professional tax auditing experience; and graduation from an accredited four-year college or university with major specialization (approximately 24-30 semester hours) in accounting. (Graduate work in accounting may be substituted on a year-for-year basis for a maximum of two years of the required experience.)


(Effective 9/1/97)