Business Tax Auditor

Overview

The purpose of this classification is to work independently to conduct and complete audits of business financial records to determine their correct tax liabilities and to assess any unpaid amounts. This classification also instructs businesses in proper accounting procedures and in the proper filing of City business licenses and tax reports.

The following duties are normal for this classification. The omission of specific duties does not exclude them from the classification if the work is similar, related, or a logical assignment for this classification. Other duties may be required and assigned. Specific duties listed may not be required for all positions within this classification, but are determined by the normal requirements for the particular position.

• Provides direction, training, guidance and assistance to employees; provides instruction on tax laws and audit procedures; provides instruction and direction to revenue officers and revenue clerks on specific license classifications, tax issues, and related issues/procedures in order to properly maintain accounts and advise taxpayers; provides instruction to other city employees on city/state codes, tax issues, and legislative updates.
• Performs audits by examining financial statements, federal tax returns, general ledgers, and other applicable records/reports to determine proper license classifications and tax liabilities.
• Completes audits for business licenses, sales tax, use tax, rental tangible tax, liquor tax, residential rental tax, lodging tax, and franchise fees; exercises independent judgment throughout the audit process and determines appropriate audit selection, sampling techniques to apply, and interpretation and application of numerous tax laws applicable to each situation.
• Develops and implements audit procedures involving taxpayer selection, notification of audit, scheduling, power of attorney, entry conference, audit compilation, exit conference, assessment, and collection; establishes and develops audit procedures and forms to conform to state regulations; constructs license classifications and pay schedules for city code to simplify filing and payment for taxpayer and the department; designs auditing forms and computer printouts used for notification, work papers, assessments, and departmental reports.
• Instructs businesses on requirements of properly filing business licenses and related tax reports.
• Evaluates business operations and becomes familiar with physical operations to determine appropriate taxation and applicable licensing.
• Analyzes taxpayer records; examines all business license receipts reported and compares with other financial documents; analyzes and examines monthly sales, use, and rental tax reported and paid for any irregularities.
• Prepares assessments of additional tax due, plus penalty and interest at conclusion of audit, explaining tax liability to taxpayer or representative.
• Monitors collections of audit assessments with possible initiation of court proceedings.
• Completes audit workpaper file for use in appeal hearings, court proceedings, conferences, and instruction; prepares audit worksheets, reports, tax data, and final assessments.
• Conducts exit conferences with taxpayer or representative to detail audit findings and conclusions; explains preliminary assessments, if applicable.
• Communicates with the Office of the City Attorney in cases concerning audits, revenue issues, or controversial tax compliance; identifies controversial tax issues involving current litigation; notifies legal department of court cases involving other municipalities which may affect revenue policies.
• Counsels with county/state tax departments on tax issues and audit procedures; coordinates on current audits.
• Consults with accountants and attorneys representing taxpayers concerning tax/audit issues involving proper filing requirements, licensing requirements, and tax liabilities and/or assessments.
• Testifies in court as revenue witness; gives depositions concerning compilation of audit and business operations.
• Prepares or completes various forms, reports, correspondence, accounting reports, worksheets, tax assessments, sales journals, annual tax statements, depositions/complaints, or other documents.
• Evaluates various forms, reports, correspondence, federal/state tax returns, financial statements, accounting records, bank statements, general ledgers, inventory reports, city tax reports, tax forms, interest rate charts, court cases, legislative updates, codes, regulations, periodicals, manuals, reference materials, or other documentation; reviews, completes, processes, forwards or retains as appropriate.
• Operates a computer to enter, retrieve, review or modify data; utilizes word processing, spreadsheet, database, auditing, or other programs.
• Communicates with supervisor, employees, other departments, city officials, taxpayers, business owners, accountants, lawyers, taxing authorities, local/state/federal agencies, the public, and other…