State of Connecticut Executive Branch

Tax Hearings Officer (8651AR)

$45.40-$58.25 Hourly / $3,631.46-$4,659.74 BiWeekly /
$94,781.00-$121,619.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Department of Revenue Services, Collection & Enforcement Division this class is accountable for performing as a specialist in conducting tax permit hearings and determinations as to the supervision, revocation, reinstatement or renewal of permits in accordance with Title 12 of the Connecticut General Statutes.

SUPERVISION RECEIVED

Works under the limited supervision of a Revenue Services Tax Supervisor or other employee of higher grade.

SUPERVISION EXERCISED

May lead technical and clerical employees as assigned.

EXAMPLES OF DUTIES

  • Reviews history of taxpayers' records to determine nature and frequency of prior offenses; 
  • Conducts hearings and conferences with taxpayers, accountants, and attorneys to show cause why permit or permits issued to taxpayers under Title 12 of the Connecticut General Statutes should not be revoked or suspended; 
  • Arbitrates most difficult and complex collection cases; 
  • Conducts hearings concerning the reinstatement of permits which were revoked, suspended, or expired; 
  • Determines the necessity and amount of surety bonds; 
  • Monitors compliance of taxpayers' granted payment agreements; 
  • Requests that license issuing state agencies suspend the license granted to any taxpayer delinquent in payment of tax liability; 
  • Keeps necessary records; 
  • Performs related duties as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge of
    • and ability to interpret the state tax statutes pertaining to sales tax, corporation tax, admissions, dues and cabaret tax; 
    • and ability to apply the provisions of Title 52 and Title 12 of the Connecticut General Statutes; 
    • the methods and procedures of tax collection; 
  • Knowledge of basic legal and accounting terminology; 
  • Considerable
    • interpersonal skills; 
    • oral and written communication skills; 
  • Ability to utilize computer software; 
  • Supervisory ability.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Eight (8) years of experience in collections, accounting or investigatory work in a regulatory enforcement agency, financial institution, credit bureau, industrial or government security agency.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

Two (2) years of the General Experience must have included experience at the working level of a Revenue Agent 2.

MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED

  • College training 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 for a Bachelor's degree.
  • A Master's degree in accounting may be substituted for one (1) additional year of the General Experience.
  • A Law degree from an accredited school of law may be substituted for two (2) additional years of the General Experience.

SPECIAL REQUIREMENTS

  • Incumbents in this class may be required to travel.
  • Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.

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 27

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 Hearings Officer in Salary Group AR 27 approved effective February 15, 2012. (Revised to modernize format and add Acknowledgement section) Final No. 23-256

EFFECTIVE DATE

10/02/2023
CLASS: 8651AR; EST: 7/17/1976; REV: 10/4/2023;