State of Connecticut Executive Branch

Tax Appellate Specialist (0419AR)

$52.09-$67.45 Hourly / $4,167.05-$5,395.37 BiWeekly /
$108,760.00-$140,819.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Department of Revenue Services, Appellate Division this class is accountable for acting as a working supervisor for Tax Appellate Officers engaged in the resolution of formal appeals to taxpayer assessments in a specialized area of taxation and for resolving the most complex cases.

GUIDELINES FOR JOB CLASS USE

This is the working lead level and is distinguished from lower-level tax appellate classes by acting as a team leader over appeals in a specialized area of taxation (generally sales and use tax and related personal taxes or corporation and related business taxes) and resolves appeals to the most complex cases (i.e., involving large assessments to large and particularly complex or difficult corporations or businesses or those with no case law history).

SUPERVISION RECEIVED

Works under the limited supervision of a Tax Unit Manager or other tax official of higher grade.

SUPERVISION EXERCISED

Leads Tax Appellate Officers, Examiners and technical and clerical employees.

EXAMPLES OF DUTIES

  • Plans unit workflow and determines priorities; 
  • Schedules, assigns, oversees and reviews case work; 
  • Establishes and maintains unit procedures; 
  • Provides staff training, assistance and development; 
  • Conducts or assists in conducting performance evaluations; 
  • Acts as liaison with operating units, agencies and outside officials regarding unit policies and procedures; 
  • Identifies trends or issues impacting tax audit policy; 
  • Reviews protested tax liability case files and performs analysis; 
  • Conducts informal conferences and formal hearings with taxpayers and/or their representatives as an impartial party and renders decisions for the most complex protested tax liabilities cases; 
  • Reviews decisions in area of expertise for consistency with tax statutes, policies and past practices; 
  • Determines impact of adjudicated cases on cases pending in the Division; 
  • Prepares statistical files and reports on appellate case management; 
  • May make recommendations on policies or standards; 
  • May recommend changes to tax legislation; 
  • May work with the Attorney General's Office on litigated tax liability cases; 
  • Performs related duties as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge of
    • the principles and practices of accounting and auditing; 
    • relevant state and federal laws, statutes and regulations; 
  • Considerable
    • interpersonal skills; 
    • oral and written communication skills; 
  • Considerable ability to analyze and evaluate financial statements and tax reports;
  • Ability to
    • apply judicial decisions to the interpretation of the statutes; 
    • conduct hearings; 
    • utilize computer software; 
  • Supervisory ability.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Nine (9) years of experience in accounting or auditing.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

One (1) year of the General Experience must have involved the interpretation and application of tax law and fiscal principles at the advanced professional working level of a Revenue Examiner 3.

MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED

  • College training in accounting or a closely related field may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years.
  • A Master's degree in accounting or taxation may be substituted for one (1) additional year of the General Experience.
  • Certification in either of the following may be substituted for one (1) additional year of the General Experience: Certified Public Accountant, Certified Internal Auditor.

JOB CLASS DESIGNATION

Classified/Competitive

OCCUPATIONAL GROUP

(36)-Tax Programs and Control

BARGAINING UNIT

(16)-ADMIN & RESID (P-5)

EEO

(2)-Professional

SALARY INFORMATION

AR 31

ACKNOWLEDGEMENT

As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes.  As such, a job class is not meant to be all-inclusive of every task and/or responsibility.

CANCELLATION CLAUSE

This replaces the existing specification for the class of Tax Appellate Specialist in Salary Group AR 31 approved effective January 15, 2012. (Revised to modernize format and add Acknowledgement section) Final No. 23-256

EFFECTIVE DATE

10/02/2023
CLASS: 0419AR; EST: 5/31/1991; REV: 10/4/2023;