CHIEF AUDITOR TAXATION OUT OF STATE

Code: 50829 State Unclassified Range: &98 (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 managerial officer in the Department of the Treasury, is responsible for planning, organizing, and directing field audits of all types of tax returns and related investigations including examination and verification of accounts and records both internally and of taxpayers, with respect to the taxes administered by the Department of the Treasury; does other related duties as required.

Examples of work

• Directs the following functions through a group of field audit personnel: field audits of returns and supporting documents to determine correct tax liability and of claims to determine allowability of refunds; preparation of reports supported by explanations, citations, and authority on cases where adjustments are made, and appropriate reports on no change cases or information reports; and other audits made at the request of the legal staff or the Attorney General including joint operations in cases where tax evasion or fraud may exist.
• Holds informal conferences with taxpayers and their representatives, and prepares reports thereon, provides technical advice, and furnishes information to the public on tax matters.
• Directs programs, policies, and related objectives, and assists the Assistant Director in developing detailed plans to meet demands of the overall audit program through participation in staff meetings; installs prescribed procedures and develops others appropriate to peculiar operating needs of the jurisdiction including audit review, billing of assessments, and collection thereof.
• Directs and coordinates the work of field audit personnel and activities of the audit unit.
• Provides leadership and furnishes technical advice on administration of branch functions, and periodically evaluates the effectiveness of group procedures and branch performance.
• Holds group supervisor conferences on a regular schedule and as otherwise needed; seeks to maintain an effective audit program and to keep superiors informed on matters of administrative and technical concern; answers technical questions posed by field auditors and their subordinates, and, in the event an answer cannot be given, obtains same within a reasonable time.
• Interprets tax laws, regulations, court decisions, rulings, and procedural documents as well as local laws, and creates guidelines as a result of such interpretation.
• Consults with department managerial staff on major issues
• Formulates and adapts administrative and operating policies and procedures to implement state and local laws affecting the audit of a variety of taxes requiring ingenuity and resourcefulness when evaluating facts presented in terms of applicable laws as well as regulations, decisions, and court rulings.
• Detects inconsistencies in information furnished by taxpayers, negotiates effectively with taxpayers and their representatives, and suggests solutions to problems for which there are no precedents.
• Uses sound judgment and makes intensive/extensive studies in matters in question to coordinate and interpret effectively technical features of the work so that tax laws are uniformly applied among all taxpayers.
• Prepares technical correspondence in the course of official duties.
• Prepares and supervises the preparation of clear, technically sound, accurate, and informative reports of tax matters containing findings, conclusions, and recommendations.
• Directs the establishment and maintenance of essential records and files.
• Assists the Attorney General's Office in the preparation of tax cases to be heard before the Tax Court and other judicial bodies, helps obtain witnesses, and testifies in court when called on to do so.
• Prepares, reviews, and recommends changes regarding return forms, instructions, regulations, law, and pending legislation.
• Makes appearances before legislative or executive appointed tax policy committees to furnish tax data and information.
• Fulfills speaking engagements before professional, technical, taxpayer, and/or other groups interested in the administration and/or interpretation of New Jersey taxes; these talks involve advising taxpayers and other interested persons attending these meetings of the latest changes in tax legislation and/or administration.
• Directs the review of audit reports and related files to determine that standards of quality are being maintained in the performance of the audits, and directs subordinations to take necessary corrective actions where required.
• Prepares and directs staff in the preparation of financial and statistical data for annual report and annual budget purposes or for any other specific reason.
• Consults with audit groups on work problems, and observes operations at other field audit locations.
• Supervises 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.
• Reviews proposed tax legislation to make recommendations to managerial staff on administrative problems, revenue impact, or other effects of such legislation.
• Motivates branch personnel through establishment of training programs and continuous follow-up relative to compliance with standards of performance.
• Establishes and implements work procedures and employment policies that are compatible with negotiated union contracts, conducts employee grievance hearings, and takes disciplinary actions against employees when necessary.
• Establishes rules regarding professional conduct of field audit personnel, and follows up on such rules to ensure compliance.
• Prepares job descriptions for subordinate personnel.
• Oversees the implementation and maintenance of the PAR system of personnel evaluation within audit groups.
• Establishes procedures to ensure compliance with the Privacy Act of 1974 regarding information supplied by the Federal Government.
• Establishes controls with respect to the 1978 Amendment to the New Jersey Confidentiality Act.
• Collaborates with other agencies in providing for current and future field office space requirements, and participates in relocation of field offices when necessary.
• Authors articles of interest and importance for publication by the Department of the Treasury.
• Innovates changes in procedure and technology to keep pace with rapidly changing advancements of accounting and data processing techniques.
• 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

Experience

Six (6) years of professional auditing or accounting experience in performing audits including writing the accompanying audit report and/or the complete review and examination of tax returns, at least three (3) years of which shall have been in a supervisory capacity.

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 the location, content, and interpretation of legal and financial records, statements, instruments, and other documents, and their use in tax computation and assessing.
• Knowledge of accounting and auditing methods as applied to the examination and review of tax returns and books of accounts.
• Knowledge of various problems encountered on a statewide program of tax regulatory activity.
• Knowledge of problems which arise in dissemination of information to the general public.
• Ability to read and understand laws of New Jersey relating to the work of the Department of the Treasury and their application to specific situations.
• Ability to read and understand Department of the Treasury procedures as they relate to work programs, schedules, personnel, and responsibilities.
• Ability to read and understand training needs of audit personnel, and objectives to be attained in such training programs.
• Ability to read and understand common types of violations and evasion of state tax regulations to be anticipated, and of the means of identifying such evasion.
• Ability to read, understand, and apply the reciprocal agreement between the state and Internal Revenue Service.
• Ability to formulate, organize, and oversee technical audit work with a knowledge of record keeping and audit problems of taxpayers, and develop appropriate work methods.
• Ability to establish, assign, instruct, and oversee the work of all groups engaged in routine and special audits pertaining to all taxes administered by the division.
• Ability to ensure that proper procedures are followed, and that established standards of workmanship and output are maintained.
• Ability to execute orders and directions, and direct such changes or revisions in work procedures and methods as may be required by court decision or rulings and/or orders promulgated by management personnel.
• Ability to interpret and apply basic law and regulations.
• Ability to work effectively with associates, subordinates, taxpayers, and others concerned with the provisions of New Jersey tax laws.
• Ability to prepare clear, technically sound, accurate, and informative statistical, financial, audit progress, and other reports containing findings, conclusions, and recommendations.
• Ability to effectively present the state's position in controversial or complex matters of considerable importance.
• Ability to conduct speaking engagements including ability to answer questions on all New Jersey taxes for which the division is responsible.
• Ability to establish a good working relationship with subordinates and superiors; to encourage subordinates to prepare for job advancement, and to fulfill their on-the-job need within the scope of department policy.
• Ability to coordinate the work of all groups and reassign personnel as may be required.
• Ability to see that proper professional relationships are maintained between audit personnel and the general public.
• Ability to enunciate a firm and correct statement of position when differences arise with respect to the application of certain regulations and laws to tax matters.
• Ability to deal with personnel problems including a working knowledge of appropriate labor contacts.
• Ability to read and understand all new tax programs and adapt such programs to operations of the appropriate branch.
• Ability to direct the establishment and maintenance of essential records, reports, 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 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.

A Master's degree in Accounting or a Master of Business Administration degree from an accredited college or university may be substituted for one (1) year of nonsupervisory experience as indicated.

SPECIAL NOTE: Appointees must be willing to travel to any location designated where necessary.