AUDITOR, TAXATION OUT-OF-STATE

Code: 50812 State Unclassified Range: R98 (FY 2027) Work week NL: FLSA exemptOvertime table (4A:3, Appx. A)

Official job specification

The text below is the official specification published by the New Jersey Civil Service Commission. The plain-language summary and analysis above are derived from it by NJ Civil Service Navigator. Source: the official specification page at NJ CSC.

Definition

Under direction of a Chief Auditor, Taxation Out-of-State in the Division of Taxation, Department of the Treasury, performs field auditing work and/or examination and verification of accounts and records, both internally and externally, of complicated taxpayers with respect to various taxes administered by the division, and may be responsible for assisting in the supervision of a field audit group for a very large or very complex taxpayer; does other related duties as required.

Examples of work

• May supervise the work of a group of auditors engaged in auditing and/or examination and verification of internal and external accounts and records, tax returns, and other financial records.
• May organize the work for an audit group and develop methods for conducting and auditing and/or examination and verification work in accord with established standards.
• Makes complex audits and/or examination and verification of accounts and records independently and/or supervises several audit teams of auditors.
• May assign auditing work and advise or assist on problems of procedures, law, regulations, court decisions, precedents, accounting principles, auditing, and examining techniques, and other technical matters.
• Makes special field audits and/or examinations and verifications of internal and external accounts, and prepares reports thereof.
• Prepares audit procedures and other instructions for the use of personnel and makes revisions therein as required.
• Trains personnel in auditing procedures and/or examination and verification methods for various taxes administered by the division.
• Manages work operations and/or functional programs, and has responsibility for employee evaluations and for effectively recommending the hiring, firing, promoting, demoting, and/or disciplining of employees.
• Interprets tax statutes and regulations to state government employees, taxpayers, and others connected with preparation of tax returns.
• Reviews and revises reports of audits carried out by auditor personnel for format, accuracy, adequate explanation of tax assessments or adjustments proposed, and unusual features.
• Utilizes data output including utilization of terminals, reading of printouts, making of adjustment sheets, and retrieval and reading of fiche to complete assignments.
• May provide input to data processing systems with respect to taxes.
• Supervises the preparation of audit reports based on data obtained.
• Conducts post audit conferences with taxpayers and/or their representatives to discuss audit results, review differences, and report on reasons for differences of opinion.
• Keeps current with legislative changes in NJ Tax Statutes, Internal Revenue Code, and court decisions that affect the Division of Taxation, and disseminates and explains such changes when appropriate.
• Conducts seminars and addresses professional organizations, business groups, or other interested taxpayer groups.
• Assumes duties of Chief Auditor, Taxation Out-of-State when required.
• Corresponds with officers of state agencies, local government units, and/or private firms.
• May assist in presenting the States position in controversial or complex matters of considerable importance.
• Supervises the maintenance of essential records and files.
• Will be required to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.

Education

Graduation from an accredited college or university with a Bachelor's degree in Accounting or a related discipline as deemed appropriate to the position

License

Appointee will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform essential duties of the position.

Knowledge, skills and abilities

• Knowledge of provisions of NJ Tax Statutes administered by the division and the regulations, policies, standards, and procedures promulgated thereunder, and their application.
• Knowledge of common types of violations and evasion of state tax regulations to be anticipated, and of the means of identifying such evasions.
• Knowledge of accounting and auditing methods and principles as applied to the examination and review of tax returns and books of account.
• Knowledge of discrepancies in financial records which are significant and of the methods used in discovering and correcting errors in financial documents and records.
• Knowledge of auditing and accounting procedures and their application to difficult and unusual situations.
• Knowledge of the location, proper form, content, and interpretation of legal and varied types of financial records/documents, statements, audits, instruments, and other documents and their use.
• Knowledge of training methods and procedures.
• Knowledge of the Internal Revenue code which includes the Tax Reform Act of 1976 and its application to NJ Tax Acts.
• Knowledge of the NJ Confidentiality Act and Federal Privacy Act of 1974 to conform to their provisions.
• Knowledge of the organization and procedures of other state departments and agencies to ensure proper coordination of division functions.
• Knowledge of the PAR system and ability to utilize knowledge as a developmental tool in training personnel.
• Knowledge of computerized systems of data processing utilized by the division.
• Ability to offer input data as well as retrieve and interpret output data.
• Ability to organize and supervise technical tax audits and/or examination and verification of internal and external accounts and records, and to develop effective work methods.
• Ability to analyze tax laws and regulations and apply them to ensure that financial records are complete, accurate, and in compliance with such laws.
• Ability to see that prescribed auditing and accounting procedures are followed in auditing and/or examination and verification of accounts and records, and report preparation.
• Ability to analyze accounting and auditing problems and to prescribe effective work methods.
• Ability to prepare correspondence concerning audits with related taxpayers.
• Ability to implement changes or revisions in work procedures and methods as may be required by court decisions or rulings and/or orders promulgated.
• Ability to interpret technical data and procedures to taxpayers, representatives, and other interested parties.
• Ability to apply established auditing and accounting methods and procedures to auditing and/or examination and verification situations.
• Ability to present the States position in controversial or complex matters of considerable importance.
• Ability to confer with legal representatives of taxpayers.
• Ability to understand the mechanics of mergers, conglomerates, absorptions, and other actions concerning reorganization of business entities.
• Ability to confer with business and trade representatives, attorneys, corporate officers, and other persons concerning audit and related problems.
• Ability to prepare auditing, financial, and other reports containing findings, conclusions, and recommendations.
• Ability to work effectively with associates and subordinates and with taxpayers whose accounts are being audited, and with their representatives.
• Ability to present evidence for the state in court proceedings on tax matters.
• Ability to utilize appropriate information for selection of audits.
• Ability to develop audit procedures as they related to New Jersey Tax Statutes.
• Ability to maintain essential records and files.
• Ability to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.
• Ability to read, write, speak, understand, and communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication.
• Persons with mental or physical disabilities are eligible as long as they can perform essential functions of the job with or without reasonable accommodation. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible

Note

The definition and examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed.

A valid license as a Certified Public Accountant (CPA) issued by the New Jersey State Board of Accountancy (or by a jurisdiction listed as a substantial equivalent by the National Association of State Boards of Accountancy) may be substituted for the education requirement.

<b>SPECIAL NOTE:</b>: Appointees must be willing to travel to any location designated when necessary.