A class incumbent is responsible for the administration of the Office of Business Taxes encompassing the Bureaus of Corporate and Business Audit, Special Investigations and Business Tax Systems.
Operating Budget - $2.0 million.
Special Projects $500,000 - $1 million.
Manages a staff of 60 employees through 3 subordinate Bureau Managers.
Nature and Scope
The incumbent reports to the Director of Revenue and is responsible for directing the activities of the Corporate/Business Audit Bureau, overseeing the Special Investigations Bureau and developing goals and objectives for the Office of Business Taxes. The incumbent is also responsible for the direction, control, and management of all business tax processing and enforcement activities. In conjunction with the administration and enforcement of all business taxes within the State (primarily consisting of corporation income tax, numerous license and gross receipts taxes, and withholding tax), a significant aspect of the work involves generating the required business tax forms and instructions and to insure the data processing systems are capable of capturing the information necessary to effectively operate the three Bureaus.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
Recruits, trains, supervises, and evaluates the performance of subordinate staff.
Develops criteria and policies and procedures for the Office of Business Taxes in order to process taxes and enforce the business tax statutes equitably.
Evaluates document processing systems, establishes smooth document flow and monitors the production statistics.
Evaluates the hardware and software systems used to process business taxes and makes recommendations for new system design and acquisition of necessary hardware.
Provides technical opinions to attorneys, CPA's, and tax practitioners, regarding business tax problems at issue. Prepares "private letter" rulings and tax newsgrams regarding tax issues.
Coordinates "exchanges of information agreements' with other states and agencies within the State.
Develops the compliance programs for the Special Investigations Unit and provides legal and technical advice to the tax auditors and tax examiners.
Develops staffing, capital requirements, and operational budget for Office of Business Taxes.
Conducts conferences with business taxpayers and their representatives on complex tax matters negotiating closing agreements in contested cases prior to the issuance of a notice of assessment. May testify at court proceedings.
Responsible for design and update of all business tax forms and instructions.
Knowledge, Skills and Abilities
The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
Knowledge of State and Federal tax laws.
Knowledge of accounting, finance and/or auditing principles and practices.
Knowledge of the methods and techniques utilized in data processing systems, procedures, hardware and software.
Knowledge of computer assisted audit selection techniques, knowledge of mainframe and P.C. applications and systems.
Knowledge of management and supervisory practices and procedures.
Skill in the interpretation and application of tax laws, rules and regulations.
Ability to analyze, recommend and implement organizational and operational changes to effect more efficient operations.
Ability to apply accounting and auditing principles and practices.
Ability to analyze and apply data processing methods and techniques to the processing of tax documents.
Ability to communicate effectively in both written and oral form.
JOB REQUIREMENTS for Assistant Director Office of Business Taxes
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Possession of a Bachelors degree or higher in Accounting, Business Administration, Economics, Finance, Business Management, Computer Information Systems or related field.
Three years experience in auditing business tax returns which includes auditing business tax documents and records to determine tax liability in accordance with Generally Accepted Auditing Standards and assessing internal and external controls.
Three years experience in managing business tax processing, auditing and enforcement activities in accordance with federal or Delaware tax laws, rules, and regulations.
Three years experience in managing information systems.
Six months experience in strategic planning such as planning and mapping a path between the present and future usually for three to five years by determining key objectives, how to accomplish the key objectives, what strategies should be used, what activities would contribute to accomplishing the key objectives and developing performance measures to gauge and report progress or success.
Three years experience in operations management which includes planning, directing, coordinating, controlling and evaluating operations typically through subordinate supervisors.
Knowledge of budget administration which includes managing, developing, analyzing and implementing budgets; developing strategic plans and establishing internal control.