Tax Auditor

## Description

POSITION SUMMARY:
Under general supervision performs work of moderate difficulty in the analysis, reconciling, and auditing of city income tax returns for compliance with the city income tax ordinance; provides assistance to taxpayers; performs related work as required.  
 
ESSENTIAL JOB FUNCTIONS:  

– Audits quarterly W-1 forms and annual W-3 reconciliation returns for withholding accounts.
– Checks tax liability by auditing returns and annual W-2 forms supplied by employers.
– Analyzes and audits tax returns, withholding statements, special forms, financial statements, files, and office records for individual and business accounts.
– Requests additional information as needed to substantiate tax liability.
– Adjusts tax returns and corrects tax liability.
– Prepares correspondence notifying taxpayer of changes made to return, refund request and tax liability.
– Assesses penalty and interest as required.
– Provides information, interprets and explains tax regulations, and assists taxpayers in completing City tax returns.
– Retrieves and reviews taxpayer account records and updates same with appropriate information from tax returns by using computer.
– Issues taxpayer account orders to set up new accounts or make changes in existing accounts.
– Transfers account to reflect changes in taxpayer status and updates taxpayer information as needed.
– Determines delinquency of account and issues delinquent transcripts to investigators for action.
– Preaudits incoming tax returns for compliance with city tax ordinances.
– Prepares posting journal identifying the nature of the bookkeeping entry.
– Audits returns and refund claims, reviewing all aspects prior to processing refunds.
– Conducts in-depth studies of problem areas on tax returns.
– Determines most expedient manner of resolving the problem and discusses the proper action to be followed with taxpayer.
– Receives and examines fiscal transcripts, correlates with posting journal.
– Examines zero liability returns and takes appropriate action based on findings.
– Analyzes and determines validity of tax claims filed by suburban cities.
– Verifies and prepares vouchers for payment.
– Investigates a variety of information to locate taxpayers.
– Effects compliance from taxpayers who have failed to file tax returns.
– Reviews tax accounts and recommends legal action, if needed.
– May issue criminal warrants as a result of such recommendations.  

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES:
Knowledge of:

– The provisions of the City of Toledo tax ordinances and regulations.
– Accounting and auditing principles, practices and methods.
– Office practices and procedures.
– Federal and state tax laws and regulations.  

Skill in:

– Applying auditing principles in analysis of tax returns.
– Establishing and maintaining effective working relationships with others.
– Preparing tax returns and statements, accounting documents, reports and correspondence.
– Interpreting and explaining tax codes and regulations.
– Research techniques.
– Performing mathematical calculations.
– Verbal and written communications.
– Operating computers, office machines and equipment.  

REQUIRED EDUCATION, EXPERIENCE, AND CERTIFICATIONS:
Graduation from High School or General Education Development (G.E.D.) Tests equivalency and two (2) years of increasingly responsible experience in tax preparation and/or auditing;
 
OR Graduation from an accredited college or university with an Associates Degree in Accounting, Business, or related field and one (1) year of experience in tax preparation and/or