State of Maryland

A Revenue Specialist II is the supervisory level of work examining, investigating, reporting, interviewing, corresponding and collecting taxes and assisting taxpayers within two or more of the specialized fields of revenue production or the supervisory level of work examining, investigating, reporting, interviewing, corresponding and collecting taxes, and assisting taxpayers within the motor fuel/motor carrier tax field, administered by the Comptroller of Maryland.  Employees in this classification work in specialized fields may include sales and use tax, income tax, admissions and amusement tax, withholding tax, alcohol and tobacco tax, and any other revenue levy authorized by the legislature.  Employees in this classification supervise lower-level Revenue Specialists, Revenue Examiners, accounting and clerical support staff.

Employees in this classification receive general supervision from a Revenue Administrator or other higher-level administrative official.  The work may require travel in the State of Maryland.

Positions in this classification are evaluated by using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Revenue Specialist II is differentiated from the Revenue Specialist I on the basis of supervisory responsibility.  The Revenue Specialist I functions as a staff specialist in applying the tax or licensing laws within the Comptroller’s Office and may have supervisory responsibility for lower-level Revenue Examiners and support staff, while the Revenue Specialist II supervises one field, office examination, taxpayer service or audit team or individual Revenue Specialists and Revenue Examiners, accounting and clerical support personnel.  The Revenue Specialist II is differentiated from the Revenue Specialist III in that the Revenue Specialist III serves as a branch office manager or supervisor of two or more fields, office examination, taxpayer service or audit teams, accounting and clerical support personnel.   

Assigns and supervises the work of an office examination team or of individual Revenue Specialists and Revenue Examiners;

Trains lower-level Revenue Examiners and Revenue Specialists in the techniques of examining, investigating, reporting, interviewing, corresponding, collecting taxes and assisting taxpayers;

Assists in the development and implementation of methods and procedures for the control, processing and recording of transactions, the maintenance of records and accounts and the preparation of reports;

Reviews examination reports and evaluates findings for conformity with the appropriate laws, policies and precedents, and determines the adequacy of recommendations for corrective action;

Advises subordinates on the handling of special cases involving unusual ramifications or applications of the tax laws;

Assists taxpayers, their Attorneys and Accountants on individual cases and the settlement of issues arising from the examination, assessment or abatement of tax, penalty, or interest;

Assists in the preparation of cases for litigation and the development of proposed changes to the laws;

Reviews examinations prepared by lower-level Revenue Examiners and Revenue Specialists to insure that procedures used are in conformance with policy and intent of the laws;

Performs a highly specialized function of collection or compliance;

Provides tax advice and assistance to public, private interest, commercial accountants and private entrepreneurs in the development and revision of accounting methods to produce required information and to facilitate the preparation of tax returns;

Advises taxpayers and subordinates on changes in laws, rules and regulations;

May assist in planning, scheduling, directing and evaluating the results of office examinations in a diversified operation;

May maintain accounting systems involving specialized knowledge of the tax laws;

May distribute information and literature to taxpayers to promote voluntary compliance with the laws;

May assist in the preparation of examination instruction, guidelines, checklists and procedures for subordinates in order to achieve uniformity of systems and interpretation of policies, rules, and regulations;

May supervise a highly specialized unit of collection and compliance examiners which requires knowledge of a particular program;

May be responsible for examining more than one tax type or working in more than one highly technical program;

Performs other related duties.

When functioning in the motor fuel/motor carrier tax field:

Assigns and supervises the work of lower-level Revenue Specialists and Revenue Examiners, accounting and clerical support staff;

Performs complex examination of motor fuel/motor carrier tax returns;

Conducts intensive interviews with applicants for motor fuel/ motor carrier licenses and advises applicants on procedures and applicable laws and regulations;

Recommends to higher level personnel determinations on licensing and revocations;

Reconciles, corrects, adjusts, and amends taxpayer returns for licenses involving the multiple motor fuel tax rates in Maryland;

Verifies that licensees are in compliance with all licensing authorities in all tax types (withholding, income, sales and use, admissions and amusement; alcohol and tobacco taxes);

Trains lower-level Revenue Specialists or Revenue Examiners on advanced techniques and methods of collecting motor fuel tax and IFTA requirements and procedures;

Performs other related duties.

Knowledge of the tax laws, rules, regulations, precedents, methods and procedures for the relevant specialized field of revenue production;

Knowledge of business administration and management practices;

Knowledge of the theory, principles and practices of accounting;

Knowledge of bookkeeping;

Skill in the preparation of complete and accurate tax returns;

Skill in developing tax liability;

Skill in interpreting and applying the tax laws to peculiar situations, involving the application of special interpretations, exceptions and exemptions to the laws;

Skill in the use of computer systems required for job performance;

Ability to communicate effectively;

Ability to administer, supervise, plan, schedule, assign and evaluate examination work;

Ability to challenge the accuracy and adequacy of highly technical accounting systems, methods and procedures as related to the preparation of complete and accurate tax returns and the development of tax liability;

Ability to work independently; Ability to exercise discernment and good judgment in dealing with taxpayers and with subordinates;

Ability to develop and maintain effective working relationships with co-workers and the general public;

Ability to apply tact and discretion in the handling of controversial issues with taxpayers;

Ability to resolve issues with taxpayers;

Ability to train lower-level Revenue Examiners, accounting and clerical support personnel to plan, assign, schedule and evaluate examination work.

Education:   Graduation from an accredited high school or possession of a high school equivalency certificate, including or supplemented by a course in bookkeeping or accounting.

Experience: Four years of experience performing work in tax assessments, collections, investigations, examinations, adjustments or taxpayer services within two or more of the specialized fields of revenue administration or performing work in tax assessments, collections, investigations, examinations, adjustments or taxpayer services within the motor fuel/motor carrier tax field. The specialized fields may include sales and use tax, income tax, admissions and amusement tax, withholding tax, alcohol and tobacco tax, and any other revenue levy authorized by the legislature.

Notes:

1. Candidates may substitute the possession of an Associate of Arts degree from an accredited college or university for one year of the required experience.

2. Candidates may substitute the possession of a Bachelor's degree, with twelve credit hours in accounting or auditing, from an accredited college or university for two years of the required experience.

3. Candidates may substitute U.S. Armed Forces military service experience as a non-commissioned officer in finance technician classification or finance technician specialty codes in the financial clerical and technician field of work on a year-for-year basis for the required experience.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies. Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.