Job Specification Details

This is the second level of four in the Tax Field Auditor series in a series within the Vermont Department of Taxes. Progression and promotion through the series is based upon demonstration of key skills and certain core competencies. Incumbents in the Tax Field Auditor II class are responsible for conducting audits for the Vermont Department of Taxes at a professional level. These audits involve more complicated audits of business entities, partnerships, associations, and individuals and include the examination of records to determine potential liability in regards to tax reporting on specific Vermont taxes. Audits also include requirement to review findings with taxpayer, preparation of reports of findings, and posting of audit results in intergraded tax system. Considerable field work requiring travel should be expected and out of state travel may be required. Audit work and review of records may also be performed in a central office location. Work is performed under the general direction of a Senior Auditor, Tax Compliance Corporate Audit Specialist, or Tax Supervisor.

Independently schedules and conducts all aspects of a field investigations and examinations of accounting books and records of partnerships, associations, and individuals to determine correct tax liability under the specific sections of tax laws based on case type assigned.

Duties include the examination of records and analyzing information with the development of audit work-papers in support of the analysis and computation of assessment amounts. Review of state statues, regulations, determinations and opinions are needed to determine tax liability. Prepares reports of audits together with exhibits and recommendations. Review and update intergraded tax system with information related to audit. Maintain daily log and time reporting. Interact with taxpayers to request information and resolve tax issues.

Develop audit leads and referrals. Audits are conducted in an efficient, accurate manner, with minimal reworks and delays. Interact with taxpayers to request information and resolve tax issues. Performs review of data sets to determine viable audits. Independently resolves informal disputes prior to assessment.

Participates with appeal resolution. Defends audit approach, department policy and legal interpretation against arguments raised by taxpayers, attorneys, and accountants before formal assessment.

May travel out of state as a member of an audit team engaged in auditing foreign corporations that do business in Vermont to determine their correct income under the Internal Revenue Code and the portion properly allocable to Vermont.

May assist with training of junior level auditors or tax examiners under Supervisor's direction. Provides feedback related to performance evaluation of junior level auditors and tax examiners when appropriate.

Performs related work as required.

Duties are performed independently from home office setting or from a central office location, commonly requiring extensive time in the field at the taxpayer's location. Significant travel may be necessary and incumbents must have a reliable means of transportation. Some audit situations may assume a somewhat adversarial nature, requiring significant tact and persistence to complete a successful audit. Pressure from work deadlines is predictable.

Considerable knowledge of accounting and auditing principles, practices and their application to a wide variety of accounting systems.

Ability to communicate effectively, both orally and in writing.

Ability to perform accurate mathematical computations.

Ability to apply rules and regulations of modest complexity to specific case situations.

Ability to plan and organize work.

Ability to work and perform independently.

Working knowledge and understanding of laws and regulations related to taxes administered by the Vermont Department of Taxes.

Working knowledge of the Internal Revenue Code and Internal Revenue regulations.

Working knowledge of taxation concepts, purposes, and general techniques of administration.

Working knowledge of department audit closing and settlement procedures.

Ability to write clear, concise, and comprehensive letters, reports, and recommendations.

Ability to conduct complex audits and investigations.

Ability to analyze data and determine cause and effect relationships.

Working knowledge of computers and the ability to work with several different computer programs.

Proficient in Microsoft Outlook, Word, and Excel.

Ability to establish and maintain effective working relationships with co-workers, associates, accountants, attorneys, corporate officials and the public.

Working knowledge of the Vermont Department of Taxes' confidentiality requirements.

Three (3) years or more of college coursework in accounting, auditing or business administration.

OR

Two (2) years or more of experience in tax examination, accounting, auditing or business administration.

OR

CPA and one (1) year or more of experience at a professional level in tax examination, accounting, auditing, or business administration.

OR

Two (2) years or more of experience as a Tax Field Auditor I or Tax Examiner II or III.

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