State of Maryland

A Revenue Field Auditor Supervisor is the supervisory level of work conducting financial and compliance revenue field audits independently or as part of an audit team within one or more of the specialized fields of revenue production administered by the Comptroller of Maryland.  These specialized fields and tax types may include sales and use tax, admissions and amusement tax, boxing and wrestling tax, withholding tax, motor vehicle fuel tax, International Fuel Tax Agreement (IFTA), alcohol tax, tobacco tax, other tobacco products tax, unclaimed property, tire fee, bay restoration, public debt tax, and any other revenue levy authorized by the legislature. Employees in this classification supervise lower-level Revenue Field Auditors.  

Employees in this classification receive general supervision from a Revenue Administrator or other designated official.  The work may require travel in the State of Maryland and throughout the country to perform on-site audits of commercial taxpayers.

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

The Revenue Field Auditor Supervisor is differentiated from the Revenue Field Auditor Lead/Advanced in that the Revenue Field Auditor Supervisor has supervisory responsibility for lower-level Revenue Field Auditors, while the Revenue Field Auditor Lead/Advanced assigns and reviews the work of lower-level Revenue Field Auditors and/or performs complex audits involving multiple tax types and tax auditing areas.

Supervises lower-level Revenue Field Auditors and plans, organizes, coordinates and schedules the operation of a field audit team conducting financial and compliance audits;

Evaluates audit findings for conformance with the appropriate laws, policy and case precedent and determines adequacy of recommendations for corrective action;

Advises lower-level Revenue Field Auditors on the handling of special cases involving unusual ramifications or applications of the tax laws;

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

Conducts conferences with taxpayers and their representatives regarding audits and recommends corrective actions;

Provides expert testimony at hearings and Tax Court proceedings;

Directs special audits and investigations;

Directs investigations for fraudulent tax practices;

Assists in determining procedures, methods and techniques to implement audit programs;

Responds to inquiries from representatives of commercial entities regarding their tax obligations;

Advises representatives of commercial entities regarding acceptable accounting systems and internal control procedures for adherence to State revenue laws;

Applies tact and discretion when dealing with controversial issues with taxpayers;

Assists subordinates in presenting and explaining the results of audit findings to taxpayers and their representatives;

Performs other related duties.

Knowledge of generally accepted accounting and tax auditing principles, standards and procedures relating to commercial entities;

Knowledge of the tax laws, rules, regulations, case precedents, methods and procedures in the different tax types;

Knowledge of business administration and management practices;

Skill in civil and criminal tax fraud cases;

Skill in personal computer applications for auditing purposes;

Skill in analyzing records, reports and other business and financial documents noting details and facts pertinent to the audit assignment;

Skill in determining compliance with or deviations from the provisions of statutes;

Skill in presenting audit findings and testifying in tax court proceedings;

Skill in preparing accurate and concise audit work papers;

Skill in communicating ideas and information;

Ability to administer, supervise, plan, schedule, assign and evaluate audit work completed by lower-level Revenue Field Auditors;

Ability to challenge the accuracy and adequacy of accounting system methods and procedures related to the preparation of complete and accurate tax returns and to the development of tax liability;

Ability to advise commercial accountants, entrepreneurs and subordinates on accounting methods and systems to facilitate audits;

Ability to interpret various types of financial data and highly technical accounting reports and records as a basis of verifying the accuracy and completeness of reports;

Ability to recognize audit problems and guide subordinates accordingly;

Ability to motivate and lead Revenue Field Auditing staff and to provide advice, guidance and direction to subordinates concerning unusual problems;

Ability to work independently;

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

Ability to develop and maintain effective working relationships with the public and fellow employees;

Ability to deal tactfully and with discretion when handling and resolving controversial issues with taxpayers;

Ability to determine the compliance with or deviations from the provisions of the auditing statues or regulations;

Ability to comprehend the accuracy and adequacy of accounting systems and other financial data in order to direct employees in their efforts to determine tax compliance;

Ability to understand financial and other relationships between related and unrelated commercial entities and individual officers and employees in order to direct audit employees accordingly;

Ability to accept working in field conditions on a regular basis at business locations in the State of Maryland and throughout the country;

Ability to communicate effectively.

Experience: Eight years of experience, four years of experience performing revenue field auditing or outside tax auditing and an additional four  years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing experience.

Notes:

1. Candidates may substitute an additional two years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing experience for one of the four years of experience performing revenue field auditing or outside tax auditing.

2. Candidates may substitute the possession of a successful completion certificate from the Comptroller Business Management Certificate Program for the four years of experience examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles or professional auditing.

3. Candidates may substitute the possession of a Certified Public Accountant (CPA) certificate for five years of the required experience.

4. Candidates may substitute the possession of a Bachelor's degree from an accredited college or university with six credit hours in accounting and fifteen credit hours in related courses (e.g., business finance, economics, business administration, information technology) and four years of experience performing revenue field auditing or outside tax auditing for the required experience.

5. Candidates may substitute the possession of a Master’s degree in accounting from an accredited college or university for five years of the required experience.

6. Candidates may substitute U.S. Armed Forces military service experience as a commissioned officer in accounting and budget classification or accounting and budget specialty codes in the auditing 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 therefore, all positions in those agencies are excluded from collective bargaining.