Tax Auditor, Board of Equalization Series

California State Personnel Board Specification

Series established May 23, 1979

Scope

This series specification describes seven Tax Auditor classifications used by the State Board of Equalization. These classes are used for positions with professional, supervisorial, or managerial responsibilities in the State Board of Equalization business taxes audit program.

Definition of Series

Tax Auditors either: (1) conduct field audits of taxpayers' accounting books and records, using generally accepted auditing standards and procedures to ensure correct reporting of business taxes; or (2) perform audit-related functions in Headquarters. Supervising Tax Auditors I, II, and III either: (1) plan, direct, and evaluate the work of an audit crew, unit, or program; or (2) in the Hearing Section of the Legal Section, conduct informal tax hearings. The Principal Tax Auditor manages the State Board of Equalization's business taxes audit programs.

Entry Level

Entry into this series is typically at the Tax Auditor classification.

Definition of Levels

Tax Auditor, Board of Equalization

This is the recruiting/training and journey level of the series. Under close supervision, incumbents either: (1) conduct the least-to-moderately difficult field audits, assist in the more difficult field audits, correspond with taxpayers, and answer tax-related questions; or (2) in a Headquarters unit, review field audit reports or petitions for redetermination and claims for refund and correspond and discuss the application of tax laws with taxpayers, attorneys, accountants, and District office staff.

Associate Tax Auditor, Board of Equalization

This is the full journey level in the series. Incumbents, under general direction, either: (1) conduct the more difficult and complex audits, which may include leading lower level auditors; or (2) in a Headquarters unit, review field audit reports or petitions for redetermination and claims for refund; prepare summaries and statements of fact for use in hearings or court proceedings; and correspond and discuss the application of tax laws with taxpayers, attorneys, accountants, and District office staff.

Staff Tax Auditor, Board of Equalization

This is the advanced journey or specialist level in the series. Incumbents, under general guidance, either: (1) conduct the most difficult and complex audits, typically consisting of the largest industrial corporations in the United States; or (2) review all field audit reports in a District office; or (3) in a Headquarters unit, perform specialized, complex auditing work.

Supervising Tax Auditor I, Board of Equalization

This is the first supervisory level in the series. Incumbents either: (1) supervise a large group of field auditors conducting audits of moderate to high level difficulty; or (2) supervise an audit group, in a Headquarters unit, performing moderate to high level specialized Headquarters audit functions.

Supervising Tax Auditor II, Board of Equalization

Incumbents at this level either: (1) at the first management level in all but the largest District Offices, through multiple subordinate supervisors, direct the audit program; or (2) in the largest district offices, supervise a large group of Associate and Staff Tax Auditors conducting the most difficult field audits or (3) in a Headquarter's unit, supervise an audit group performing the most difficult and highly specialized audit functions; or (4) in the Hearing Section of the Legal Section, conduct formal hearings on taxpayer's protests of audit procedures or findings, recommend the next appropriate step for cases, and present tax cases before the State Board of Equalization.

Supervising Tax Auditor III, Board of Equalization

This is the first management level of the series.  Incumbents either: (1) direct, through multiple subordinate supervisors, the audit program in the largest district offices; or (2) direct the Headquarter's staff units performing the audit processing functions.

Principal Tax Auditor, Board of Equalization

This is the highest level in the series. The incumbent, under the general direction of the Deputy Director, Business Taxes Department, Board of Equalization, develops and interprets uniform policies, programs, and practices for the statewide administration of the business taxes audit program and directs the Headquarter's audit staff support activities for the business taxes audit program.

Minimum Qualifications

All Levels:

Experience applicable to one of the following patterns may be combined, on a proportional basis, with experience applicable to another pattern to meet the total experience requirement.

Tax Auditor, Board of Equalization 

Education:

Either I

Equivalent to graduation from college, with a specialization in accounting. (Registration as a senior student in a recognized institution will admit applicants to the examination; however, evidence of successful completion of the curriculum and the prescribed courses must be produced before being considered eligible for appointment.)

Or II

Completion of either:

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

b. The equivalent of 19 semester units, 16 units of which must have been professional accounting courses given by a collegiate-grade residence institution including courses in elementary and intermediate or advanced accounting, auditing, and cost accounting, and three semester units of business law.

(Applicants who will complete course work requirements outlined under a and b above during the current quarter or semester will be admitted to the examination; however, evidence of successful completion of the curriculum and the prescribed courses must be produced before being considered eligible for appointment.)

Associate Tax Auditor, Board of Equalization

Either I

One year of experience in California state service performing duties at a level equivalent to Tax Auditor, Board of Equalization, Range B.  (Promotional candidates within six months of satisfying this requirement will be admitted to the examination but must fully meet the requirement before being considered eligible for appointment.)

Or II

Three years of professional experience in government, commercial, or public auditing performing analytical or critical examination of records or books of account with responsibility for laying out audit programs and determining verification procedures to be used in determining the scope of work to be performed, at least one year of which shall have been equivalent in responsibility to that involved in making the more difficult field or office audits. (Experience in California state service applied toward this pattern must include one year of experience at a level equivalent to Tax Auditor, Board of Equalization, Range B.)

Staff Tax Auditor, Board of Equalization

Either I

One year of experience in California state service performing duties at a level equivalent to Associate Tax Auditor, Board of Equalization.

Or II

Four years of professional experience in government, commercial, or public auditing performing analytical or critical examination of records or books of account with responsibility for laying out audit programs and determining verification procedures to be used in determining the scope of work to be performed, at least one year of which shall have been equivalent in responsibility to that involved in making the more difficult field or office audits. (Experience in California state service applied toward this pattern must include one year of experience at a level equivalent to Associate Tax Auditor, Board of Equalization.)

Supervising Tax Auditor I, Board of Equalization

Either I

One year of experience in California state service performing duties at a level equivalent to Associate Tax Auditor, Board of Equalization.

Or II

Four years of professional experience in government, commercial, or public auditing performing analytical or critical examination of records or books of account with responsibility for laying out audit programs and determining verification procedures to be used in determining the scope of work to be performed, at least one year of which shall have been equivalent in responsibility to that involved in supervising a crew conducting field audits to determine tax liability. (Experience in California state service applied toward this pattern must include one year of experience at a level equivalent to Associate Tax Auditor, Board of Equalization.)

Supervising Tax Auditor II, Board of Equalization

Either I

One year of experience in California state service performing duties at a level equivalent to Staff Tax Auditor, Board of Equalization, or Supervising Tax Auditor I, Board of Equalization.

Or II

Five years of professional experience in government, commercial, or public auditing, at least one year of which shall have been equivalent in responsibility to that involved in directing an audit program with several field crews of tax auditors or in performing highly specialized major audit functions in determining tax liability. (Experience in California state service applied toward this pattern must include at least one year at a level equivalent to Staff Tax Auditor, Board of Equalization, or Supervising Tax Auditor I, Board of Equalization.)

Supervising Tax Auditor III, Board of Equalization

Either I

One year of experience in California state service performing duties at a level equivalent to Supervising Tax Auditor II, Board of Equalization.

Or II

Two years of experience in California state service performing duties at a level equivalent to Staff Tax Auditor, Board of Equalization, or Supervising Tax Auditor I, Board of Equalization.

Or III

Broad and extensive (more than five years) professional experience in government, commercial, or public auditing, at least two years of which shall have been equivalent in responsibility to that involved in directing an audit program with several field crews of tax auditors or in performing highly specialized major audit functions in determining tax liability. (Experience in California state service applied toward this pattern must include at least two years of experience at a level equivalent to Staff Tax Auditor, Board�of Equalization, or Supervising Tax Auditor I, Board of Equalization.)

Principal Tax Auditor, Board of Equalization

Either I

One year of experience in California state service performing administrative or supervisory tax audit duties at a level equivalent to Supervising Tax Auditor III, Board of Equalization.

Or II

Two years of experience in California state service performing administrative or supervisory tax audit duties at a level equivalent to Supervising Tax Auditor II, Board of Equalization.

Or III

Broad and extensive (more than five years) professional auditing experience in government, commercial, or public auditing, at least two years of which shall have been equivalent in responsibility to that involved in directing an audit program, several field crews of tax auditors, or in performing highly specialized major audit functions in determining tax liability. (Experience in the California state service applied toward this requirement must include at least two years of experience at the level of Supervising Tax Auditor II, Board of Equalization.)

Knowledge and Abilities

All Levels:

Knowledge of: General accounting and auditing principles and procedures and business law.

Ability to: Apply the required knowledge; conduct audits or financial examinations of taxpayer's accounts and records; meet with and obtain the cooperation of persons subject to tax or regulation; create and maintain an atmosphere of good will in beginning and completing an audit and disclosing findings critical in nature; analyze data and draw sound conclusions; analyze situations accurately and take effective action; prepare clear, complete, and concise reports; and communicate effectively.

Associate Tax Auditor, Board of Equalization

Staff Tax Auditor, Board of Equalization

Knowledge of: All of the above; and specialized practices and procedures used in tax auditing; provisions of the tax laws administered by the State Board of Equalization, related legal opinions and court decisions, and departmental policies, rules, and regulations; and organization of the State Board of Equalization, particularly the tax auditing programs.

Ability to: Apply the required knowledge.

Supervising Tax Auditor I, Board of Equalization

Supervising Tax Auditor II, Board of Equalization

Supervising Tax Auditor III, Board of Equalization

Principal Tax Auditor, Board of Equalization

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

Ability to: Apply the required knowledge; plan, organize, and direct the work of a staff engaged in tax auditing; develop the skills and abilities of subordinate staff; motivate subordinate staff to establish group and organizational goals; resolve complex supervisorial and managerial problems; and effectively contribute to the State Board of Equalization's affirmative action objectives.

Special Personal Characteristics

All Levels:

Willingness to travel and work odd hours away from the office.

Class History