State of Maryland

A Revenue Specialist III is the supervisory and administrative level of work examining, investigating, reporting, interviewing and corresponding and collecting taxes and assisting taxpayers within two or more of the specialized fields of revenue production or the supervisory and administrative 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 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 III is differentiated from the Revenue Specialist II in that the Revenue Specialist III  is responsible for the supervision of two or more field, office examination or audit teams or serves as a branch office manager while the Revenue Specialist II supervises one field, office examination or audit team or individual Revenue Specialists and Revenue Examiners.  The Revenue Specialist III is differentiated from the Revenue Administrator series in that the Revenue Administrator series functions as managers within tax administration, serves as principal program chiefs, or as assistants to higher level Assistants State Comptroller or Revenue Administrators.

Assigns and supervises the work of field examination or audit teams of individual Revenue Examiners;

Supervises the operation of a field office or the assignment and supervision of more than one office examination or audit team;

Assists in planning, organizing, coordinating, scheduling, directing, and evaluating the results of field or office examination or audit programs in a diversified operation;

Trains subordinates in the techniques of examining, investigating, reporting, interviewing, corresponding, and collecting in taxation matters and in assisting taxpayers;

Develops and implements 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 lower-level Revenue Specialists and Revenue Examiners on the handling of special cases involving unusual ramifications or applications of tax laws;

Assists in the design, evaluation and revision of tax reporting forms;

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

Assists in the preparation of cases for litigation, the drafting of regulations, implementing the laws and the development of proposed changes to the laws;

Reviews correspondence prepared by subordinates to insure that views expressed are in conformance with policy and intent of the laws;

Prepares informative literature for taxpayers to promote voluntary compliance with the laws;

Provides tax advice and assistance to public, private interests, 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 and the audit of required records;

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

May serve as a manager of a branch office;

May supervise the maintenance of accounting systems involving specialized knowledge of the tax laws;

May prepare examination or audit instructions, guidelines, checklists and procedures for use of subordinate office and field personnel in order to achieve uniformity of systems and interpretation of policies, rules and regulations;

Performs other related duties.

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

Assigns and supervises the work of subordinate Revenue Specialists and Revenue Examiners, accounting and clerical support staff;

Trains the lower-level Revenue Examiners in advanced techniques of assessing, collecting and accounting for motor fuel/motor carrier tax;

Handles complex and controversial issues with taxpayers by phone, correspondence and in personal meetings;

May serve as Manager of an examination unit;

May prepare examination, editing guidelines for use by lower-level Revenue Specialists or Revenue Examiners;

Performs other related duties.

Knowledge of the tax laws, rules, regulations, precedents, methods and procedures in the division in which employed;

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 to 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 Specialists, 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: Five years of experience performing work in tax assessment, collections, investigations, examinations, adjustments or taxpayer services within two or more of the specialized fields of revenue administration or performing work in tax assessment, 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 from an accredited college or university, with twelve credit hours in accounting or auditing, 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.