Business Taxes Specialist, Board of Equalization Series

California State Personnel Board Specification

Series established June 15, 1998

Scope

This series specification describes three levels of staff business taxes specialists used at the Board of Equalization in various capacities who provide technical advice or guidance to audit and compliance staff; perform in a lead capacity as trainer or as project leader; serve as highly skilled technical experts on the most complex projects regarding statewide compliance and audit practices and policies; conduct administrative conferences and render decisions and recommendations on taxpayers' protests of audit procedures and findings; resolve sensitive taxpayer contacts involving management, elected officials, and tax professionals; perform analyses of policy issues and legislation; serve as liaison or the Board's representative at appeal hearings and legislative hearings; advocate the position of the tax program at tax appeal hearings before the elected Board of Equalization members; conduct internal audits and employee investigations; or serve as a specialist and consultant with broad responsibilities for implementation, coordination, and review of the audit and compliance programs.

Incumbents conduct the most difficult and complex audits, typically consisting of the largest industrial corporations in the United States, or review all field audit reports in a District Office, or in a Headquarters setting perform specialized, complex auditing work.

Entry Into Series

Entry into this series would typically be from the professional audit and compliance series used by the Board of Equalization.

Factors Affecting Position Allocation

Factors affecting the position allocation include the level of responsibility, independence of action, and decision-making authority for planning, coordinating, monitoring, evaluating, and providing technical support to audit and compliance programs on a districtwide or statewide basis. Positions are allocated based on the variety and complexity of the work performed; direction received; role in the formulation of policy; adequacy of legal precedents or audit precedents; complexity of the ownership; potential for litigation and negotiations; breadth of knowledge required for multiple programs; extent of interagency or legislative cooperation and involvement; impact of position on statewide programs, policies, and operations; and nature of contacts.

Additional positions may be allocated to this series where leadperson responsibilities are included. Positions with leadperson responsibilities will be allocated based on the level and/or number of staff led, level and complexity of work performed and/or reviewed, and percentage of time spent in the leadperson capacity.

Definition of Levels

All Levels:

Business Taxes Specialists, Board of Equalization, serve as a nonsupervisory staff specialist or as a highly skilled, technical specialist in a difficult and sensitive program, development, evaluation, or policy position.

Business Taxes Specialist I, Board of Equalization

Incumbents may be responsible for coordinating and reviewing the work of professional staff; researching and developing memoranda on tax issues, laws, and legislation; and acting as lead on large complex projects and assuming responsibility for completion or work independently to formulate and develop solutions to any problems. Incumbents perform similar lead duties as a trainer or on a task force. These roles must be accompanied by duties that reflect a highly skilled, independent consultant with the ability to act authoritatively in a functional specialty. Incumbents conduct the most difficult and complex audits, typically consisting of the largest industrial corporations in the United States, or review all field audit reports in a District Office, or in a Headquarters setting perform specialized, complex auditing work.

Business Taxes Specialist II, Board of Equalization

A Business Taxes Specialist II, Board of Equalization, may be responsible for coordinating, monitoring, and evaluating compliance and audit programs, on a statewide or areawide basis, as well as investigations and complaints of employee misconduct. Incumbents may also independently coordinate and lead specific complex Board of Equalization projects, which may have significant impact or influence on Board of Equalization's policies and procedures. The Business Taxes Specialist II, Board of Equalization, may communicate and negotiate with taxpayers on sensitive issues and problems. Incumbents may serve as liaison with the Legislature, conduct conferences, represent and advocate the position of the tax program at tax appeal hearings before the elected Board of Equalization members, and negotiate and make determinations independently and objectively on tax or fee issues. Incumbents may also perform activities that support field audit and compliance systems, policies, and procedures.

Business Taxes Specialist III, Board of Equalization

A Business Taxes Specialist III, Board of Equalization, serves as the highest level technical resource to departmental management and legal staff on matters concerning audit, compliance, tax, or fee policy issues. Incumbents will be involved in policy and procedure development and evaluation for handling unprecedented tax or fee issues, specific industries, politically sensitive administrative investigations, and development of legislation. Incumbents may serve as principal technical advisors to executive, managerial, or board member staff and as recognized authorities who independently review and negotiate resolution to the most sensitive taxpayer issues and complaints requiring a high level of technical knowledge in all tax and fee programs administered by the Board.

Minimum Qualifications

All Levels:

Education Requirements: Applicants competing under non-State experience patterns for the Business Taxes Specialist, Board of Equalization, classes must have:

A. Equivalent to graduation from college with a specialization in accounting. or

B. Completion of either:

1. A prescribed professional accounting curriculum given by a residence or correspondence school of accountancy, including courses in elementary and advanced accounting, auditing, cost accounting, and business law. or

2. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary and advanced accounting, auditing, and cost accounting; and three semester hours of business law.

Business Taxes Specialist I, Board of Equalization

Either I

One year of experience in the California state service performing duties that provide a thorough knowledge of audit or compliance programs administered by the Board of Equalization in a class with a level of responsibility equivalent to that of an Associate Tax Auditor, Board of Equalization; a Business Taxes Compliance Specialist; or a Business Taxes Compliance Supervisor I.

Or II

Four years of increasingly responsible professional tax accounting, auditing, compliance, collection, or administrative tax program experience. (Experience in the California state service applied toward this requirement must include at least one year performing the duties equivalent to either an Associate Tax Auditor, Board of Equalization; Business Taxes Compliance Specialist; or Business Taxes Compliance Supervisor I.)

Business Taxes Specialist II, Board of Equalization

Either I

One year of experience in the California state service performing the duties of a Business Taxes Specialist I, Board of Equalization.

Or II

Two years of experience in the California state service performing the duties of an Associate Tax Auditor, Board of Equalization; Business Taxes Compliance Specialist; or Business Taxes Compliance Supervisor I.

Or III

Five years of increasingly responsible professional tax accounting, auditing, compliance, collection, or administrative tax program experience. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of a Business Taxes Specialist I, Board of Equalization; Supervising Tax Auditor I, Board of Equalization; Business Taxes Compliance Supervisor II; or Business Taxes Administrator I, Board of Equalization; or two years of performing the duties of an Associate Tax Auditor, Board of Equalization; Business Taxes Compliance Specialist; or Business Taxes Compliance Supervisor I.

Business Taxes Specialist III, Board of Equalization

Either I

One year of experience in the California state service performing the duties of either a Business Taxes Specialist II, Board of Equalization; Supervising Tax Auditor II, Board of Equalization; or Business Taxes Compliance Supervisor III.

Or II

Two years of experience in the California state service performing the duties of either a Business Taxes Specialist I, Board of Equalization; Supervising Tax Auditor I, Board of Equalization; Business Taxes Compliance Supervisor II; or Business Taxes Administrator I, Board of Equalization.

Or III

Six years of increasingly responsible professional tax accounting, auditing, compliance, collection, or administrative tax program experience. (Experience in the California state service applied toward this requirement must include at least one year performing the duties of either a Business Taxes Specialist II, Board of Equalization; Supervising Tax Auditor II, Board of Equalization; or Business Taxes Compliance Supervisor III; or two years of experience performing the duties of either a Business Taxes Specialist I, Board of Equalization; Supervising Tax Auditor I, Board of Equalization; Business Taxes Compliance Supervisor II; or Business Taxes Administrator I, Board of Equalization.)

Knowledge and Abilities

All Levels:

Knowledge of: General accounting and business law; methods and problems of organization, administration, and management; provisions of the tax laws and regulations administered by the State Board of Equalization, including related legal opinions, court decisions, or precedents; departmental policies, rules, the operations of Federal, State, and local tax, regulatory, and law enforcement agencies; methods used by violators in evading tax liability; investigative techniques and sources of information used in locating persons; methods used and remedies available for the collection of taxes; the court procedures and rules of evidence; the organization of the State Board of Equalization, particularly the auditing and compliance programs; the legislative process; general principles of automation as related to audit and compliance.

Ability to: Apply the required knowledge; interpret and apply tax and fee laws, regulations, and compliance and audit procedures objectively and without bias; meet with and obtain the cooperation of persons subject to tax regulation; coordinate projects and training; make effective presentations; analyze data and situations accurately, draw sound conclusions, and take effective action; prepare clear and concise reports; communicate effectively.

Business Taxes Specialist II, Board of Equalization

Knowledge of: All of the above, and interviewing techniques; the legislative process.

Ability to: Apply the required knowledge; serve in a lead capacity; organize, coordinate, and oversee large, collaborative projects involving complex and sensitive tax, fee, compliance, or audit issues; independently negotiate with tax payers to resolve complaints; conduct confidential internal audits and employee investigations; develop and analyze legislation; represent the Board of Equalization at appeals conferences and legislative hearings.

Business Taxes Specialist III, Board of Equalization

Knowledge of: All of the above, and principles, practices, and trends of public and business administration; specialized compliance and auditing procedures and practices used by the State Board of Equalization; unique or precedent setting issues and policies; all tax and fee laws and programs administered by the Board of Equalization; departmental administrative goals and policies.

Ability to: Apply the required knowledge; establish and implement audit and/or compliance procedures that recognize the variance of business practices; participate in the development of departmental policy and legislation; present the State Board of Equalization's position with regard to unique or precedent-setting audit and/or compliance issues and policies; advocate the position of the tax program at tax appeal hearings before the elected Board of Equalization members; create and maintain goodwill in negotiating sensitive contacts with taxpayers and elected officials; act authoritatively with management, taxpayers, the Legislature, and other professional entities and their staff.

Special Personal Characteristics

Employees must be willing to travel and work away from the office.

Class History