Tax Compliance Series

California State Personnel Board Specification

Series established September 22, 1971

Scope

This series specification describes the Tax Compliance Representative and Tax Compliance Supervisor classes used in the Employment Development Department and Department of Health Services. These classes are used for positions which are assigned technical and supervisory responsibilities to ensure compliance with personal, corporation and employer tax laws, the Welfare and Institutions Code, and other programs administered by these departments.

The Senior Tax Compliance Representative (Supervisor) and the Tax Compliance Supervisor are supervisory, performing duties which are substantially different from those of subordinates, and having authority, in the interest of management to: hire, transfer, suspend, promote, discharge, assign, or discipline other employees. The intent is to exclude leadpersons.

All other positions in this series are not supervisory.

Definition of Series

The Tax Compliance Representative ensures compliance with tax, registration and other laws, assists the taxpayer/debtor in complying with the laws and collects delinquent taxes and overpayments. The Senior Tax Compliance Representative (Specialist) performs the most complex, difficult and sensitive types of compliance assignments. The Senior Tax Compliance Representative (Supervisor) supervises groups of professional, program technician, and/or office assistant employees. The Tax Compliance Supervisor is used in a supervisory capacity or in a program management function to direct one or more compliance programs. Within the Department of Health Services, incumbents ensure compliance with the Medi-Cal recovery laws and collect monies due the Medi-Cal program.

Factors Affecting Position Allocation

Complexity, difficulty, and sensitivity of compliance and collection activities performed; independence of action; the number, classification and level of subordinate staff; the number of programs supervised; and the variety of activities performed by subordinate staff.

Variables affecting the complexity, difficulty, and sensitivity of assignment include, but are not limited to: the variety and complexity of the specific laws and code sections being applied, type and size of employer/client violations, applicable penalties, employer/client compliance histories, duration of cases, public visibility of employers/clients, existence of precedents, and previous attempts to resolve employer/client compliance and collection issues.

Definition of Levels

Tax Compliance Representative

This is the recruiting, training, and first journey level. Under close supervision, learns the fundamentals of tax/Medi-Cal compliance, registration, and administration of the laws, rules, and regulations; assists in collecting delinquent taxes, benefit overpayments, fees, returns, or Medi-Cal overpayments; and participates in training to learn the work. As proficiency increases, incumbents independently perform all aspects of compliance and collection work, including collection, registration, revocation, and criminal investigation, and represent the department in small claims court.

Senior Tax Compliance Representative (Specialist)

This is the advanced journeyperson level. Under general supervision, independently performs the most complex, difficult, and sensitive compliance assignments, using a high degree of judgment and extensive knowledge of statutes, regulations, and compliance procedures. These positions are found in (1) offices where the workload permits specialization and concentration in a caseload of the most complex compliance activities, or (2) central office units responsible for staff work on the most difficult compliance matters requiring a high degree of technical expertise.

Senior Tax Compliance Representative (Supervisor)

This is the first Supervisory level. Under general supervision, either supervises (1) a small staff of Tax Compliance Representatives performing compliance duties or (2) a medium-sized staff of Tax Compliance Representatives, Program Technicians, and Office Assistant personnel performing compliance duties or (3) the entire compliance program and a staff of Tax Compliance Representatives, Program Technicians, and Office Assistants in a small organizational entity or (4) staff performing an equivalent level of duties in a central office operations setting.

Tax Compliance Supervisor

Under direction, either (1) plans, organizes, and directs the compliance programs and activities of a medium organizational entity or (2) in a large organizational entity, supervises a major compliance program or a group of compliance programs or (3) performs equivalent level supervisory work in a central office operations or staff setting.

Minimum Qualifications

All Levels:

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

Tax Compliance Representative

Either I

One year of experience in the California state service performing tax compliance duties as a Program Technician II in the Employment Development Department, the Franchise Tax Board, or the Board of Equalization; or

One year of experience in the California state service performing Medi-Cal overpayment recovery duties as a Program Technician II in the Department of Health Services.

Or II

Six months of experience in the California state service performing Medi-Cal overpayment recovery duties as a Management Services Technician, Range B, in the Department of Health Services.

Or III

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

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

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

3. Tax compliance experience in a governmental agency. and

Education: Equivalent to completion of two years (60 semester hours or 90 quarter units) of college, which must include at least one course each in basic accounting and business or commercial law. Students in their second year of college will be admitted to the examination, but must produce evidence of completion before they can be considered eligible for appointment. (Applications 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 a year-for-year basis. 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; 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.) (Applications must indicate the following regarding the required courses: title, number of units, name of institution, and completion date.)

Senior Tax Compliance Representative (Specialist)

Senior Tax Compliance Representative (Supervisor)

Either I

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

Or II

Four years of field experience in tax law compliance and tax collection work, at least one year of which shall have involved performance of the most difficult assignments. (Experience in the California state service applied toward this pattern must include one year of experience performing the duties of a Tax Compliance Representative, Range C.)

Tax Compliance Supervisor

Either I

One year of experience in the California state service performing the duties of Senior Tax Compliance Representative (Specialist) or (Supervisor).

Or II

Five years of experience in tax law compliance and tax collection work, at least two years of which shall have been in a supervisory position. [Experience in the California state service applied toward this pattern must include one year of experience performing the duties of a Senior Tax Compliance Representative (Specialist) or (Supervisor).]

Knowledge and Abilities

Tax Compliance Representative

Senior Tax Compliance Representative (Specialist)

Knowledge of: Methods and problems of organization, administration, and management; commercial law, business practices, and financial record keeping; provisions of State and tax laws administered; rules of evidence, preparation of evidence, and court procedure; interviewing techniques; methods used by violators in evading tax liability; investigation techniques and sources of information used in locating persons; methods used and remedies available for the collection of taxes; functions of Federal, State, and local tax, regulatory, and law enforcement agencies.

Ability to: Read and write English at a level required for successful job performance; learn and operate automated equipment; learn, interpret, and apply provisions of the laws, rules, and regulations administered; analyze situations accurately and take effective action; interact with citizens and public officials under conditions requiring the utmost in tact and good judgment; communicate effectively; independently conduct complex investigations and detect or verify suspected violations; and work cooperatively with other enforcement agencies.

Senior Tax Compliance Representative (Supervisor)

Tax Compliance Supervisor

Knowledge of: In addition to the above, modern office methods and procedures, and principles and techniques of personnel management and supervision; a manager's/supervisor's responsibility for promoting equal opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment; and collective bargaining contracts and labor relations principles.

Ability to: In addition to the above, effectively plan, organize, and direct the work of others, and establish and maintain cooperative relationships with law enforcement agencies and others contacted in the work; understand and effectively carry out State and departmental equal employment opportunity policies; and effectively promote equal opportunity in employment and maintain a work environment that is free of discrimination and harassment.

Special Requirements

All Levels:

Must be able to qualify for a fidelity bond; be willing to work long and irregular hours and in various locations throughout the State; and have keenness of observation, persistency, imagination, and tact.

Tax Compliance Representative

Must have an aptitude for collection work, be willing as a learner to do routine or detailed work, and demonstrate a capacity for development.

Additional Desirable Qualifications

All Levels:

Education equivalent to completion of the twelfth grade.

TAX COMPLIANCE REPRESENTATIVE (Patterns I and II only)

Completion of one course each in basic accounting, and business or commercial law, and one course in either economics, business administration, or public administration.

Class History

1. Additional information regarding functions performed, complexity factors, and scope of responsibility, is contained in a separate document titled "Allocation Guidelines".