Job Specification Details

This is the third level of four in the Tax Field Auditor 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 III class are responsible for auditing and investigative work at an advanced level of difficulty and responsibility involving enforcement of Vermont tax laws. These audits often include higher degree of complexity of business entities, corporations, partnerships, associations, and individuals and include the examination of records to determine potential liability in regard 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 and out of state travel should be expected. Audit work and review of records may also be performed in a central office location. Occasionally trains and mentors junior level auditors. Work is performed under the general direction of a Senior Auditor, Tax Compliance Corporate Audit Specialist, or Tax Supervisor.

Independently, or as leader of an audit team, conducts all aspects of complex field investigations and examinations of accounting books and records of corporations, partnerships, associations, and individuals to determine correct tax liability under the specific sections of tax laws where the nature of tax issues, taxpayer cooperation, or technical records requires an auditor with a high degree of skill and experience with administering Vermont tax laws and regulations.

Audit investigations consist of examining accounting and other business records and/or analyzing external indices and/or interviewing third parties to determine correct tax liabilities. Work papers, audit reports, and recommendations are developed with a high degree of accuracy. Compare computed tax liabilities to amounts filed on various state returns to determine assessments. Review and update intergraded tax system with information related to audit. Maintain daily log and time reporting. Develops audit leads and referrals. Audits are conducted with a high degree of efficiency, with minimal reworks and delays.

Independently conducts research into applicable state and federal laws, including statutes, regulations, rulings, court cases, and other documents. 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. May recommend settlement approaches.

Periodically participates with appeal resolution. Defends audit approach, department policy and legal interpretation against arguments raised by taxpayers, attorneys, and accountants before formal assessment. May act as witness in any subsequent court or departmental hearings.

May travels 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 conduct audits both in and out-of-state to ensure that Vermont diesel fuel tax laws are being properly followed and proper amount of taxes due are paid.

Demonstrates the ability to or acts as team leader to coordinate workloads with junior members of an audit team, advising and generally overseeing junior members to assist and monitor their development, and when necessary, take steps to move stalled audits toward closure. Demonstrates ability to work as a team and promote a collaborative work environment.

Demonstrates the ability to or occasionally mentors junior level auditors and tax examiners in a formal teaching capacity. Provides feedback related to the performance evaluation of junior level auditors and tax examiners when appropriate.

May assist higher level auditor, tax examiner, or supervisor with the creation of the audit plan for complex audit areas.

Demonstrates the ability to develops auditing procedures and techniques to address new or unique tax situations.

May gather information and evidence for fraud investigations, interviews witnesses, searches tax court cases and acts as an expert witness in court.

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.

Thorough knowledge of accounting and auditing principles, business practices, as well as financial auditing practices and their application to a wide variety of accounting systems and audit process.

Thorough understanding and knowledge of corporate financial documents and associated tax returns.

Demonstrated ability to teach and communicate effectively, both orally and in writing.

Ability to perform accurate mathematical computations.

Demonstrated ability to apply rules and regulations of higher complexity to specific case situations.

Demonstrated ability to plan and organize work.

Demonstrated ability to work and perform independently.

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

Considerable knowledge of Internal Revenue Code and Internal Revenue regulations, to include Corporate taxes.

Considerable knowledge of taxation concepts, purposes, and methods of administration.

Working knowledge of current Vermont tax policy.

Considerable knowledge of department audit closing and settlement procedures.

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

Ability to independently conduct audits and investigations with a higher degree of complexity, in a timely and efficient manner.

Ability to analyze data and determine cause and effect relationships.

Considerable knowledge of computers, programs used regularly by a field auditor, and the ability to work with several different computer programs.

Proficient in Microsoft Outlook, Word, and Excel.

Demonstrated ability to mentor, supervise, and direct junior level auditors or tax examiners.

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

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

Bachelor's degree or higher including coursework in accounting, auditing or business administration and one (1) year or more of experience at a professional level in tax examination, accounting, auditing, or business administration.

OR

Three (3) years or more of experience in tax examination, accounting, auditing or business administration.

OR

CPA AND two (2) years 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 II or Tax Examiner III or IV.

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