Compliance Representative, Franchise Tax Board Series

California State Personnel Board Specification

Series established September 19, 1989

Scope

This series specification describes four Compliance Representative classifications used for positions with professional or supervisory responsibilities in the enforcement program of the Franchise Tax Board.

Definition of Series

Compliance Representatives, Franchise Tax Board, provide assistance to individuals, business entities, or taxpayers to ensure compliance with California laws, collect delinquent taxes or other debts, and perform a variety of compliance and collection functions. Senior Compliance Representatives, Franchise Tax Board, perform complex compliance functions for a specialized workload and resolve complex field collection cases. The Supervising Compliance Representative, Franchise Tax Board, supervises professional, paraprofessional, and clerical employees. The Principal Compliance Representatives, Franchise Tax Board, perform as highly skilled technical experts on the most complex projects regarding statewide compliance practices and policies.

Entry Level

Entry into this series is at the Compliance Representative, Franchise Tax Board, classification.

Definition of Levels

Compliance Representative, Franchise Tax Board

This is the recruiting/training and journey level in this series. Under close supervision, incumbents learn all phases of debt collection or tax compliance, law, rule, and regulation administration; perform all aspects of compliance work; and perform technical, staff, or administrative functions related to the enforcement program. Incumbents may also act in a lead capacity for paraprofessional staff.

Senior Compliance Representative, Franchise Tax Board

This is the advanced journeyperson level. Under general supervision, independently performs complex compliance activities such as providing technical support to collection staff to resolve complex technical and legal collection issues, for example, orders of examination, offers-in-compromise, objections to claims, etc.; analyzing and making recommendations on legislation; approving and issuing illegal activity assessments; acting in a lead capacity for Compliance Representatives, which may include Tax Technicians or other lower level staff; and performing technical, staff, or administrative functions related to the enforcement or other departmental programs.

Positions are found in the central office where (1) the workload permits specialization and concentration within a workload of complex activities; or (2) incumbents act in a lead capacity for a group of Compliance Representatives, which may include Tax Technicians, for a key compliance activity. Positions are found in district offices where incumbents (1) resolve complex field collection cases; or (2) in a small district office, act in a lead capacity for Compliance Representatives and other lower level personnel involved in enforcement activities.

Supervising Compliance Representative, Franchise Tax Board

This is the supervisory level. Under general supervision, typically supervises either: (1) a small staff (4 to 6) of Compliance Representatives, Franchise Tax Board, performing compliance duties in a district office; or (2) a medium-sized staff (7 to 15) of Compliance Representatives, Franchise Tax Board, Tax Technicians, Franchise Tax Board, technical, and clerical personnel performing headquarters office compliance duties (a smaller staff size would include a higher ratio of professional staff to technical/clerical staff); or (3) performs an equivalent level of duties in a headquarters support or staff setting and supervises a small staff of professional and clerical employees.

Principal Compliance Representative, Franchise Tax Board

A limited number of positions exist at this level. Acts as a highly skilled independent technical expert on the most sensitive and complex projects pertaining to statewide compliance practices, policies, and legal issues. Responsibilities include program development, evaluation, and/or recommendation of policies and procedures for collection and legal issues on such matters which can include nominee liens, charging orders, seizure and sale of real property, alter ego, offers in compromise, trusts, and bankruptcy; acting as a liaison with legal on appeal cases before the Board of Equalization; the analysis and development of legislative changes; and the planning, development, and evaluation of the statewide collection and filing enforcement programs and automated systems.

Minimum Qualifications

Compliance Representative, Franchise Tax Board

Either I

Six months of experience in the Franchise Tax Board performing tax compliance or debt collection duties as a Tax Technician, Range B, Franchise Tax Board.

Or II

One year of experience in the Franchise Tax Board performing tax compliance or debt collection duties in a class equivalent in level to Tax Program Technician I.

Or III

Experience: One year of experience, or the equivalent, in one or a combination of the following:

1. Management activities, as owner or manager of a business, in the marketing, distribution, and sale of merchandise, which requires broad public or customer contacts. or

2. Activities as a credit manager, loan officer, or collector with responsibilities involving the approval of loans or credit or the collection of delinquent accounts. or

3. Tax compliance or debt collection experience in a governmental agency comparable in responsibility to that of a Tax Technician, Franchise Tax Board, in the California state service.

and

Education: Equivalent to completion of 60 semester or 90 quarter units of college, which must include at least one course each in basic accounting or Federal or State taxation and business or commercial law. Students who have completed at least 30 semester or 45 quarter units of college will be admitted to the examination, but must produce evidence of completion of the 60 or 90 units before they can be considered eligible for appointment. (Applicants must indicate the following regarding the required courses: title, number of units, name of institution, and completion date.) Additional experience may be substituted for the required general education on the basis of one year of experience being equal to 30 semester or 45 quarter units. No substitution is permitted for the specific course work required.

Or IV

Equivalent to graduation from college, which must include at least one course each in basic accounting or Federal or State taxation and business or commercial law; and one course in either economics, business administration, or public administration. (Registration as a senior in a recognized institution will admit applicants to the examination, but they must produce evidence of graduation or its equivalent before they can be considered eligible for appointment.) (Applicants must indicate the following regarding the required courses: title, number of units, name of institution, and completion date.)

Persons who will complete course work requirements outlined under Patterns III and IV above during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.

Senior Compliance Representative, Franchise Tax Board

Supervising Compliance Representative, Franchise Tax Board

Either I

One year of experience in California state service performing the duties of a Compliance Representative, Franchise Tax Board, Range C.

Or II

Four years of professional experience interpreting and administering laws related to tax law compliance or debt collection work, at least one year of which shall have involved performance of the most difficult assignments. (Experience in California state service applied toward this pattern must include one year at a level equivalent to Compliance Representative, Franchise Tax Board, Range C.)

Principal Compliance Representative, Franchise Tax Board

Either I

One year of experience in the California state service performing the duties of a Senior Compliance Representative or Supervising Compliance Representative, Franchise Tax Board.

Or II

Experience: Four years of professional experience interpreting and administering laws related to tax law compliance or debt collection work, at least one year of which shall have involved performance of the most difficult assignments. (Experience in California state service applied toward this pattern must include one year at a level equivalent to Senior Compliance Representative or Supervising Compliance Representative, Franchise Tax Board.)

and

Education: Equivalent to graduation from college, which must include at least one course each in basic accounting or Federal or State taxation and business or commercial law; and one course in either economics, business administration, or public administration. Additional experience may be substituted for the required general education on the basis of one year of experience being equal to 30 semester or 45 quarter units. No substitution is permitted for the specific course work required. (Registration as a senior in a recognized institution will admit applicants to the examination, but they must produce evidence of graduation or its equivalent before they can be considered eligible for appointment.) (Applicants must indicate the following regarding the required courses: title, number of units, name of institution, and completion date.)

Knowledge and Abilities

Compliance Representative, Franchise Tax Board

Knowledge of: Basic accounting practices; types of business organizations; basic business practices and management; and commercial law.

Ability to: Apply the required knowledge; communicate effectively; interpret and apply provisions of California laws, rules, and regulations administered by the Franchise Tax Board; analyze situations accurately and take effective action; and use tact and good judgment in dealing with the public under stressful conditions.

Senior Compliance Representative, Franchise Tax Board

Knowledge of: In addition to the above, provisions of California's Personal Income Tax and Bank and Corporation Tax Laws; compliance and enforcement techniques and procedures; rules of evidence, preparation of evidence, and court procedures; interviewing techniques; methods used by violators in evading liabilities; investigation techniques and sources of information used in locating persons; methods used and remedies available for the collection of delinquent taxes or other debts; and functions of Federal, State, and local tax, regulatory, and compliance enforcement agencies.

Ability to: In addition to the above, independently conduct complex investigations and detect or verify suspected violations; and establish and maintain cooperative relationships with law enforcement agencies and others contacted in the work.

Supervising Compliance Representative, Franchise Tax Board

Knowledge of: In addition to the above, principles, practices, and trends of public and business administration; principles and techniques of personnel management, supervision, and employer-employee relations; the Franchise Tax Board's Affirmative Action Program objectives; a manager's role in the Affirmative Action Program and the processes available to meet affirmative action objectives; and departmental administrative goals.

Ability to: In addition to the above, plan, organize, and direct the work of others; develop the skills and abilities of subordinate staff; resolve complex supervisorial and managerial problems; and effectively contribute to the Franchise Tax Board's affirmative action objectives.

Principal Compliance Representative, Franchise Tax Board

Knowledge of: In addition to the required knowledge of the Senior Compliance Representative, Franchise Tax Board, provisions of California's Personal Income Tax and Bank and Corporation Tax Laws, Federal and State Commercial Laws, Federal Income Tax Laws, and related legal opinions and court decisions; compliance and enforcement techniques and procedures; general principles of automated data processing as related to enforcement automated systems; and methods used in attempting to evade provisions of the law.

Ability to: In addition to the required abilities of the Senior Compliance Representative, Franchise Tax Board, apply compliance procedures and/or the provisions of the relevant law, legal opinions and court decisions, and departmental policies; establish and maintain cooperative working relations with those contacted during the course of work; analyze situations accurately and adopt an effective course of action; reason logically and creatively in unique situations; and communicate effectively.

Special Personal Characteristics

All Levels:

Willingness to work long and irregular hours and in various locations throughout the State, and have keenness of observation, persistency, imagination and tact.

Class History