State of Connecticut Executive Branch

Revenue Examiner 2 (8658AR)

$41.23-$53.13 Hourly / $3,297.63-$4,250.23 BiWeekly /
$86,068.00-$110,931.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Departments of Labor and Revenue Services (Audit Division) this class is accountable for independently performing a full range of tasks in conducting office and field examinations of financial records and accounts of businesses and of individual taxpayers to insure accuracy of tax liability.

DEPARTMENT OF LABOR: Independently identifies delinquent taxpayers.

DEPARTMENT OF REVENUE SERVICES: Independently acts as a specialist in a particular State tax and provides technical assistance to taxpayers.

GUIDELINES FOR JOB CLASS USE

This is the full professional working level and is used in the following capacities:
  • Principally responsible (i.e. 75% or more of time) for conducting highly complex in-house examinations involving complex and voluminous work requiring in-depth knowledge of tax law and considerable latitude in making judgments and applying tax law.
  • Independently conducts complex field examinations which involve large businesses and/or tracing and reconstruction of major portions of financial records.
  • Assists as a member of a team in the most complex examinations (i.e. large and particularly complex or difficult businesses).
  • Acts as a specialist in particular state taxes and is principally responsible for providing technical assistance involving complex issues about state taxes requiring in-depth knowledge of tax law and considerable latitude in judgments and applying tax law.
  • Independently plans and oversees taxpayer education or training projects and represents division on tax policy subcommittees.
  • NOTE: Examinations may be conducted in the field or office and out-of-state as required.

SUPERVISION RECEIVED

Works under the general supervision of an Examiner of higher grade.

SUPERVISION EXERCISED

May supervise lower level Examiners and/or clerical staff; may assist in training of new Examiners; may act as lead Examiner on individual examinations as assigned.

EXAMPLES OF DUTIES

  • Prepares for taxpayer examinations by reviewing tax returns, prior audit reports and other available data;
  • Meets with taxpayer to discuss audit procedures, answers questions and obtains necessary information and records;
  • Examines and verifies business and financial records;
  • Verifies that exemptions and deductions taken by taxpayers are valid and proper;
  • Employs test procedures applicable to enterprise under audit;
  • Prepares papers supporting all adjustments to tax returns;
  • Computes assessments;
  • Reviews and discusses audit findings with taxpayer and/or representatives to illustrate how tax laws and rulings apply to taxpayer's specific operations and support audit results;
  • Prepares statistical and narrative reports explaining and supporting audit results;
  • Answers taxpayer inquiries such as how to fill out a tax return and what records must be maintained;
  • May participate in hearings of disputed cases;
  • May assign, control and/or review work of field and office examiners;
  • Performs related work as required.
DEPARTMENT OF LABOR: Independently conducts complex taxpayer examinations to insure accurate contributions to Unemployment Compensation Trust Fund.

DEPARTMENT OF REVENUE SERVICES:
  • AUDIT DIVISION:
    • Independently conducts complex taxpayer examinations for income, corporation, sales, use and excise or public services taxes;
    • Identifies taxpayers for audit purposes.
  • TAXPAYER SERVICES DIVISION:
    • Independently provides a full range of taxpayer assistance involving all state taxes;
    • Reviews and analyzes taxpayer records and financial papers to assist taxpayers in preparation of tax returns;
    • Assists taxpayers in resolution of disputed bills or collection notices;
    • Obtains information from taxpayers and determines how tax laws and rulings apply to taxpayer's operations;
    • As a specialist in particular state taxes, researches and provides written responses to complex technical questions concerning state taxes;
    • Creates and revises tax publications, tax forms and training materials;
    • Trains lower level permanent and temporary staff and may review work of lower level staff;
    • Represents division on tax policy subcommittees;
    • When assigned to field office responsible for operations of taxpayer assistance function and oversees work of lower level permanent and temporary employees;
    • When assigned to central office assists higher level staff in coordinating, planning and overseeing division educational and informational projects;
    • Speaks about state taxes before practitioners and taxpayers;
    • Performs related work as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge of
    • professional auditing methods, procedures and practices;
    • accounting procedures, practices and systems of complex business corporations, partnerships and proprietorships;
  • Knowledge of
    • tax accounting methods and practices;
    • appropriate tax statutes;
  • Considerable
    • interpersonal skills
    • oral and written communication skills; 
  • Considerable ability to
    • analyze complex accounts, tax reports and financial statements and records;
    • understand and apply complex tax statutes;
    • deal effectively with taxpayers, corporate officers, tax accountants, tax attorneys and coworkers;
  • Ability to utilize computer software.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Seven (7) years of experience in accounting or auditing.

MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE

One (1) year of the General Experience must have been at the junior working level involving the interpretation and application of tax law and fiscal principles.

NOTES:

  • The junior working level in accounting or auditing is interpreted as work performed independently as a professional Accountant, Auditor or Accounts Examiner with responsibility for the exercise of independent analysis and judgment in application of professional accounting principles and practices.
  • For state employees this experience is at the level of a Revenue Examiner 1, Accounts Examiner or Accountant.
  • Accounting Careers Trainee (target class Revenue Examiner 1 or closely related class) is a professional training level class and below the professional working level.

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 for a Bachelor's degree.
  • A Master's degree in accounting may be substituted for one (1) additional year of the General and Special Experience.
  • Examination requirements met in any of the following may be substituted for one (1) year of the General and Special Experience: Certified Public Accountant, Certified Internal Auditor or Certificate in Management Accounting.

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.
  • Incumbents in this class may be required to speak a foreign language.

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 25

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 Revenue Examiner 2 in Salary Group AR 25 approved effective March 31, 2017. (Revised to modernize format and add an Acknowledgement section) Final No. 23-253

EFFECTIVE DATE

09/28/2023
CLASS: 8658AR; EST: 9/27/1963; REV: 9/28/2023;