State of Washington Classified Job Specification
EXCISE TAX EXAMINER 3
In the Department of Revenue, as a senior examiner, resolves the most complex examinations to ensure proper liability and distribution, provides expert consultation to other staff on mission critical systems, laws, rules, policies, and procedures. Plans and conducts training for internal and external audiences.
Examples of most complex duties may include: Administration of the Public Works Contract Program, Unclaimed Property Locator Program, Electronic Filing Program, Voluntary Disclosure Program or functions as an unclaimed property auditor, or a specialist in Forest Tax.
As a senior examiner, performs the most complex examinations involving complicated and uncommon account, assessment and warrant adjustments as defined by:
1. The reconciliation of accounts with interest adjustments or payment discrepancies involving multiple assessments and/or multiple warrants; accounts with Trust Fund Accountability Assessments involving prior assessments, warrants and/or changes in ownership; reconciliation of payments to accounts with warrants involving pre and post petition bankruptcy; accounts with interest adjustments involving periods prior to the statutory refund period; accounts requiring interest adjustments resulting from settlement or closing agreements; reconciliation of accounts with complex ownership structures with outstanding receivable or credits and multiple period adjustments.
2. Examination of complex audits with multiple reporting classifications and above threshold tax assessments. Preparation of complex audit adjustments pursuant to closing agreements, settlement agreements. Appeal determinations and court cases.
3. Conduct on-site unclaimed property audits involving small to medium organizations (i.e. less than 100 employees) or team audits under the direction of an expert level Examiner.
Expert consultation to other staff includes on-going technical support to intra/inter agency staff on mission critical systems, assistance on issues of first impression, dispute resolution concerning taxpayer liability, and issues in volatile or politically sensitive industries. As a senior tax examiner, monitors audit mission critical system reports to ensure account integrity and data accuracy, making recommendations for enhancements to systems to meet operations needs; and/or conduct research on complex issues requiring in-depth knowledge of the administration of taxpayer accounts, agency-wide automated information systems, laws, unclaimed property laws, rules and policies.
Develops test plans for information technology systems implementation;
Reviews journey-level tax assessments;
Reconciles audits performed in the field with headquarters records; verifies all elements of audit and makes complex adjustments;
Audits taxpayer returns, conduct on-site review of unclaimed property records for small to medium sized businesses, and accounts to ensure proper liability reporting, verifying correctness of municipal sales tax and/or leasehold tax allocation;
Trains subordinates in laws, rules and procedures relative to specific or varied types of taxes;
Responsible for the administration of the securities program, including reporting, receiving, taking into custody, and selling unclaimed property;
Approves refunds as designated by approval authority;
Assumes duties of the supervisor in the supervisor's absence;
Completes projects of a complex nature as assigned;
Analyzes audits and accounts for application of all tax or unclaimed property laws and regulations, Statute of Limitations, types of claims, errors or omissions;
Corresponds with and advises taxpayers on proper reporting and interpretations of laws, using a thorough knowledge of laws and department policies;
Performs preliminary collection action; makes collection and audit assignments to auditors as necessary, or performs unclaimed property locator functions;
Provides authoritative information in response to written and telephone inquiries concerning liability; interprets statutes and provides information and assistance to auditors, supervisors and revenue foresters;
Performs other work as required.
Knowledge and Abilities
Knowledge of: theory and practice of accounting and auditing; Washington Revenue Act of 1935, as amended; rules, policies and procedures of the Department of Revenue; or general investigative techniques; unclaimed property laws, probate laws governing escheats, descent and distribution, wills, duties of personal representative, and legislative process.
Ability to: analyze and interpret accounts relative to varying types of businesses; obtain required information in a tactful manner; assign and review the work of subordinates.
There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.
One year as an Excise Tax Examiner 2.
Two years Department of Revenue experience at the journey level in accounting, auditing, compliance or tax administration, provided 12 semester (18 quarter) hours of accounting course work has been completed.
Class Specification History
New class adopted July 13, 1979.
Revise class. Revises definition, distinguishing characteristics; adopted September 14, 1979.
Revise class. Revises definition, deletes distinguishing characteristics; adopted September 14, 1990.
Revise class. Revises definition; adopted December 13, 1991.
Revise class. Revises definition, adds distinguishing characteristics; adopted June 13, 1997.
Revise class. Revises definition, distinguishing characteristics, minimum qualifications: adopted June 11, 1999, effective July 1, 1999.
Revise class. Revises class code (formerly 15250), general revision, revises definition, distinguishing characteristics; adopted May 10, 2007, effective July 1, 2007.