INTERMITTENT TECHNICAL ASSISTANT 1, TREASURY

Definition

Under direction of a supervisory officer of the Department of the Treasury in a position requiring irregular work schedule either on a daily or seasonal basis which cannot meet the criteria for full-time or part-time positions, is responsible for performing the complex, technical work involved in reviewing and verifying tax data including tax returns, computer generated files, and assessments and error listings to determine the completeness and accuracy of taxpayer identification information and tax liability reported or calculated; supervises the work of a group of paraprofessional and/or clerical employees; does other related duties as required.

Examples of work

• Gives appropriate assignments, instruction, training, and supervision to a group of paraprofessional and/or clerical employees engaged in one or more of the following functions: 1. The review and verification of data reported on tax returns to determine whether a tax underpayment exists and to ensure that tax liability has been computed in accord with applicable state tax statutes and regulations; 2. The extraction and review of tax returns and checks to verify completeness of information reported on the return, accuracy of credits taken, and negotiability to the check prior to entry into the computer system. 3. The control and batching of tax returns and checks and assignment of a document location number to the return and the check. 4. The research of error listings and correction of rejected items on tax returns that cause a return to reject on initial entry into the tax administration cash files.
• Prepares and issues complex assessments for any underpayment of tax, penalty, or interest due; takes action to ensure that payment is received; and initiates procedure to secure amount determined to be due.
• Confers and/or corresponds with taxpayers and/or their representatives on more complex tax matters to obtain supporting documents required to determine correct tax liability, verify items in question, explain statutory basis of an assessment, or to obtain a properly completed return or adjust a taxpayer's account.
• Reviews computerized assessments or listings of possible error conditions to determine validity of the amount due prior to authorizing release of the assessment for mailing.
• Reviews taxpayers' requests and subordinates' recommendations for abatement of penalty and/or interest charges, and grants or denies request in accord with division policy and statutory requirements.
• Prepares adjustments to tax records based on review of supporting documents or on advice from other sources within the division.
• Maintains manual and mechanized cash books for the taxes administered by the division and reconciles revenue accounts with the revenue accounting system of the Bureau of Budget and Accounting.
• Establishes and monitors internal controls to verify that prescribed procedures are adhered to by subordinate personnel.
• Prepares performance standards, and evaluates the performance of subordinate personnel. Maintains and updates procedures manual to ensure uniformity in work methods and standards.
• Prepares statistical, work production, and collection reports and maintains records and files.
• Establishes and updates screening instructions required for processing various return types for each tax service.
• Supervises work operations and/or functional programs and has responsibility for effectively recommending the hiring, firing, promoting, demoting, and/or disciplining of employees.
• Analyzes and evaluates the error listing or rejected item reports, and recommends system changes to reduce number of rejected items.
• 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

Successful completion of sixty (60) semester hour credits from an accredited college or university.

Experience

Two (2) years of experience in technical/clerical work in the review and verification of tax returns and computer generated files.

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 essential duties of the position.

Knowledge, skills and abilities

• Knowledge of internal control procedures and the ability to evaluate same.
• Knowledge of office methods, practices, routines, machines, and equipment.
• Ability to learn and utilize the computerized tax administration systems for various taxes administered by the division after a period of training, including the return types and codes used in maintaining, adjusting, and correcting records dealing with taxpayers' accounts.
• Ability to read and understand objectives, programs, administrative policies, methods, and procedures of the division.
• Ability to read and understand NJ tax statutes, regulations, and division policies including statutes of the federal government and other taxing jurisdictions when appropriate.
• Ability to analyze and evaluate complex tax data, returns, supporting documents, and/or payment records to make sound determinations regarding tax liability. Ability to confer with taxpayers and interpret applicable laws and regulations in accord with established division procedure.
• Ability to comprehend, analyze, interpret, and apply basic rules and regulations in accord with established procedures and policies of the division.
• Ability to perform involved, complex calculations to assess tax underpayments and/or penalty and interest charges.
• Ability to give instructions to lower level paraprofessional and clerical employees, and supervise the performance of their work.
• Ability to prepare detailed revenue collection, reconciliation, work progress, and other reports.
• Ability to maintain records and files.
• Ability 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, or 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 the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.
• SPECIAL NOTE
• The intermittent designation shall be utilized only where work responsibilities are characterized by unpredictable work schedules which do not meet the normal criteria of regular, year-round, full-time, or part-time assignments. Such category is not to displace or be used in place of regular full-time or part-time employees.
• Assignment of Work
• Assignment of work hours to intermittent employees shall be based on managerial needs and limited to work that is appropriate to the class title.
• Furlough and Recall
• Whenever it is necessary to furlough intermittent employees, furloughing will be done in the inverse order of seniority based on official records at the end of the work within the next week. Reasonable advance written notice of furlough action shall be given to the employee. A furlough will not be considered a layoff and will not require issuance of a 45-day notice. The seniority organizational unit for purposes of furlough selection will be employees currently working in a designated work unit. Prior to the use by the appointing authority, designated work units must be submitted to by the number of regular hours worked by the intermittent employee. Recall from furlough will be made in seniority order from the most senior to the least senior employee from among furloughed employees who are assigned within a designated work unit which may be the local office and/or satellite office. In cases of equal seniority the tie will be broken by determining the number of hours the employees were in pay status under Special Service during the last two years immediately preceding their conversion statewide basis, if the recall list for the work unit has been exhausted.
• When the recall procedure is extended beyond the work unit or when the recall is for less than hours of work, the termination actions listed below will not apply when the intermittent employee cannot be contacted or refuses an offer of recall. However, when an offer of recall is accepted to a work unit other than the one from which the employee was furloughed, the new work unit will become the employee's seniority organizational unit for future furlough and recall action.
• Recall actions shall be initiated during the first two hours or the last two hours of the workday. If the department is unable to contact the employee during these times, the next employee on the recall list will be called until a sufficient number has been secured. If the department is unable to contact an employee on two consecutive occasions, the employee shall be notified in writing of the specific dates and times the contacts were made. Employees will be given 5 calendar days from date of receipt to advise of their current availability for future days from date of receipt of their current availability for future scheduling. Failure to respond as directed shall be considered a resignation. If on the next occasion the same employee is unavailable, this also shall be considered a resignation.
• Intermittent employees who are contacted and refuse an offer of recall for reason other than verified illness, disability, or approved leave may be resigned.
• CODES: 18/R17 - RKR/hw 10/25/97

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.

Applicants who do not possess the above education may substitute additional experience as indicated below on a year-for-year basis with thirty (30) semester hour credits being equal to one (1) year of experience.