TAX SERVICES SPECIALIST 3
Career Family: TAX SERVICES SPECIALIST
Tax Services Specialist 3 is a state title in New Jersey's competitive civil service, which means the way in is an open exam rather than a direct appointment.
It is the top of the Tax Services Specialist ladder, a grade above Tax Services Specialist 2. Candidates need a doctoral degree and 5 years of relevant experience. Pay on the FY2027 schedule runs $105,267 to $155,359, and state payroll currently lists 3 people in the title, most of them at Treasury.
How to apply
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Exam
This is an application to sit an exam and be placed on an eligible list for this title, not an application for a specific job. A $35 application fee applies to Non-Public-Safety announcements issued on or after 2026-02-01. There may be no current vacancy behind it, and the list it produces may not be certified for months or years.
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Exam
Open to permanent employees in the competitive division who hold a qualifying lower title in the same unit. A $35 application fee applies to Non-Public-Safety announcements issued on or after 2026-02-01. Like the open competitive exam, this places you on a list; it is not itself a job offer.
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Agency posting
Department of the Treasury's employment page may require a click-through to see specific openings. Provisional appointment against a posted vacancy is how most people are actually hired into this kind of title.
Pay ladder: Tax Services Specialist series
- Tax Services Specialist 1 — $79,844 – $117,228
- Tax Services Specialist 2 — $91,628 – $134,900
- Tax Services Specialist 3 — $105,267 – $155,359 (this title)
Its top salary lands around the 93rd percentile of all NJ civil service titles that publish a range.
Rungs are ordered by FY2027 pay. NJ level numbers are not always sequential, so ordering follows salary rather than the title number.
Who employs this title
State payroll records show 3 people working under this title. The median actual salary is $150,105. The agencies employing the most are:
- Treasury (3)
Counts from NJ YourMoney agency payroll. See statewide workforce analytics.
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.
Definition
Under the general direction of the Assistant Chief, Tax Services or other higher level supervisory official in the Division of Taxation, Department of the Treasury, supervises professional and/or technical staff engaged in program activities; performs, advises on, and engages in more complex administrative functions and technical and other research on Division programs with respect to Division policies and procedures related to the administration of any State tax law; prepares reports and summaries and makes recommendations on tax, technical, and administrative matters; supervises staff and work activities; prepares and signs official performance evaluations for subordinate staff does other related duties as required.
Examples of work
Supervises the work operations and/or functional programs and has responsibility for effectively recommending the hiring, firing, promoting, demoting, and/or disciplining of employees. Coordinates and prepares lower-level Tax Services staff's legislative comments for legislative bills. Drafts legislation affecting the Division. Supervises the drafting, coordination, and revision of rules and regulations that may be required to implement statutory authority, powers, and duties imposed upon the Division for all individuals and entities over which the Division has jurisdiction. Reviews and analyzes more complex regulatory matters. Oversees implementation and administration of the Division's rules and regulations. Supervises the formulation of policies and procedures as directed by Division management. Conducts more complex research on administrative issues with Assembly or Senate Bills before and after they become law. Acts as the Administrative Practice Officer working with the Office of Administrative Law (as assigned) to distribute the Division's rules and their official publication in the New Jersey Register. Conducts more complex research on how court decisions, court cases, and related opinions affect the work of the Division. Supervises the drafting of rules and regulations, notices, certificates, and orders, including emergency matters for publication in the New Jersey Register in accordance with the Administrative Procedure Act. Formulates complex policies and procedures of agreements between the Division and other departments or agencies and submits them to Division management for review. Drafts responses for the Director's signature on correspondence. Meets with Division staff who may provide help in drafting proposed rules and regulations of taxes and enforcement acts falling under the jurisdiction of the Division of Taxation. Keeps current on pending legislation affecting State tax laws. Drafts complex technical publications and web guidance. Assists Division staff in drafting and revising tax returns, schedules, forms, and instructions. Reviews and issues complex tax waivers required for the sale or transfer of real property in New Jersey. Assists the Office of Revenue Economic Analysis staff on complex tax policy research projects. Determines whether an entity qualifies for tax exempt status under various statutory provisions. Analyzes memoranda, briefs, and arguments for the Deputy Attorneys General. Makes determinations on whether a person's or other entity's activity or presence in the State Of New Jersey subjects it to one of the taxes administered by the Division. Confers with attorneys, CPAs, accountants, and other taxpayer representatives involved in complex disputes or appeals of tax assessments. Confers with and assists the Deputy Attorneys General, on request, with stipulations, transcripts, pleadings, interrogatories, briefs, decrees, judgments, and orders, including settlement orders in litigated matters related to tax disputes. Locates, reviews, and research complex cases, legislation, and Attorney General opinions from New Jersey and other jurisdictions that may be helpful resources for the Division in all of its tax matters. Reviews complex cases to be presented in the courts by the Deputy Attorneys General on behalf of the Division. Reviews Division policy to ascertain compliance with appropriate laws affecting administrative and regulatory functions of the Division. Compiles and reports data. Coordinates projects that may include the Division of Taxation Annual Report for the Chief or Assistant Chief, Tax Services. Oversees assistance with technical tax matters that cannot be completely addressed by staff from other units within the Division or other State or local agencies. Confers with Deputy Attorneys General involved in complex appeals of tax matters. Assists in preparing material for hearings, reviews, and other executive determinations on enforcement of and compliance with rules and regulations required by law. Compiles and oversees compilation of administrative, statistical, and other reports containing findings, conclusions, and recommendations on tax laws, rules, compliance, and/or administration. Attends conferences of the Multistate Tax Commission and the New Jersey Bar Association on New Jersey tax matters. Oversees, analyzes, and advises on prior statutes and new State taxes and related laws administered (or co-administered) by the Division of Taxation including Corporation Business Tax, Gross Income Tax, Spill Compensation and amendments, Business Alternative Income Tax, Controlling Interest Transfer Tax, casino and online gambling taxes, Sales and Use Tax, and approximately 35+ other taxes and fees and/or compliance statues administered by the Division. Advises on and assists in the review of complex Closing Agreements between the Division and taxpayers as provided under the State Tax Uniform Procedure Law. Assists Division staff in the performance of duties affected by regulatory and legal responsibilities of the Division. Oversees efforts to assist with joint activities and functions of the Division and other State departments or agencies, and local government. Serves as Executive Secretary of the Sales and Use Tax Review Commission within the Department of the Treasury. Reviews lower-level Tax Services Specialists' responses to Open Public Records Requests. Oversees and assists in the preparation and review of the Memorandum of Understanding between the Division, State of New Jersey, and independent consultants. Evaluates and advises on complex, issued policy statements affecting the Division's jurisdiction. Oversees and advises the Division on decisions, orders memoranda, correspondence, penalty settlements, and other instruments prepared by staff prior to adoption or issuance. Assists Division management and staff with how to apply various federal and State tax-related statutes. Advises Division management and staff on assuring policy continuity and legal sufficiency in formal communications. Recommends appropriate responses to informal inquiries regarding jurisdiction or Division policy. Will be required to learn how 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 Juris Doctorate.
Experience
Five (5) years of experience in tax law research in a regulatory or business setting, or five (5) years of experience in the interpretation and application of Federal or State income tax rules, laws and regulations, which may include income tax preparation, one (1) year of which shall have been in a supervisory capacity.
License
Appointees 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 the essential duties of the position.
Knowledge, skills and abilities
Knowledge of modern research sources, techniques, and methods. Knowledge of statistical methods and procedures. Knowledge of procedures used in locating, reviewing and abstracting case and law references from other jurisdictions and in preparing outlines of relevant New Jersey Tax court cases. Knowledge of key multistate tax concepts and principles. Knowledge of project management concepts and principles. Ability to supervise assigned staff and plan, organize, and implement projects within the unit. Ability to understand, interpret, and apply the New Jersey Tax laws, U.S. and New Jersey Constitutions, Federal Tax laws, and U.S. tax treaties, particularly the Federal Internal Revenue Code and related federal regulations. Ability to understand accounting principles and rules, and the interrelation to federal and New Jersey tax reporting rules and principles. Ability to understand financial and proxy statements and interpret the impact for State tax purposes. Ability to understand basic tenets of decision-making in regulatory and other governmental processes. Ability to research, understand, and analyze trends in commerce, taxpayer behavior, emerging technologies, and business models. Ability to organize and carry through research studies and projects on legal developments. Ability to interpret and apply rules, policies, and operating procedures of the Division. Ability to advise administrative and other staff on Division rules, policies, and operating procedures in a cooperative and supportive manner. Ability to coordinate and manage projects. Ability to comprehend and interpret basic laws, regulations, and procedures. Ability to organize work and assign to administrative staff. Ability to determine if Division rules, regulations, and procedures are compliant with basic legislation. Ability to communicate effectively with Division employees. Ability to establish and maintain liaison with Division employees. Ability to collect, tabulate, arrange and interpret data. Ability to compile data for reporting purposes. Ability to present data in a clear and informative manner. Ability to prepare material for hearings, reviews, and statutory determinations. Ability to resolve problems encountered in planning and carrying out research in litigated cases. Ability to identify tax problems arising in the work of the Division. Ability to draft rules, regulations, publications, and technical and other correspondence in the course of official duties. Ability to confer with attorneys, fiduciaries, CPAs, accountants, corporation representatives, county clerks, title officers, real estate agents, and others interested in or concerned with the work of the Division. Ability to prepare professionally written sound, accurate, and informative reports containing findings and conclusions on matters affecting the Division. Ability to learn how 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 if they can perform the 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 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.