State of Michigan Civil Service Commission Capitol Commons Center, P.O. Box Lansing, MI POSITION DESCRIPTION

Transcription

1 CS-214 Rev 11/2013 State of Michigan Civil Service Commission Capitol Commons Center, P.O. Box Lansing, MI POSITION DESCRIPTION Position Code 1. This position description serves as the official classification document of record for this position. Please complete this form as accurately as you can as the position description is used to determine the proper classification of the position. 2. Employee s Name (Last, First, M.I.) 8.Department/Agency Treasury 3.Employee Identification Number 9.Bureau (Institution, Board, or Commission) Tax Compliance 4.Civil Service Position Code Description 10.Division Calculations Assistant 5,6,E7 5.Working Title (What the agency calls the position) Calculations Assistant Discovery & Tax Enforcement 11.Section 6.Name and Position Code Description of Direct Supervisor 12.Unit Jennifer Stevenson, Departmental Manager 14 7.Name and Position Code Description of Second Level Supervisor Vacant, Departmental Manager Work Location (City and Address)/Hours of Work 7285 Parsons Drive, Operations Center Dimondale MI 8:00-5:00 M-F 14. General Summary of Function/Purpose of Position This position performs all necessary processing and support activities associated with tax compliance and match projects conducted by the division. Projects conducted involve individual income taxes administered by the Department of Treasury. This position handles all aspects of processing transactions, general correspondence and inquiries related to the various projects. Functions include examination and analysis of state of Michigan and city tax returns and schedules and federal tax information. Reviews correspondence submitted by taxpayers/practitioners, requests additional information needed to complete examination of an account. Issues tax assessments, reviews, accepts and processes tax returns, and performs other duties as required by the supervisor.

2 15. Please describe the assigned duties, percent of time spent performing each duty, and what is done to complete each duty. List the duties from most important to least important. The total percentage of all duties performed must equal 100 percent. Duty 1 General Summary of Duty 1 % of Time 35 Audits basic returns submitted by taxpayers in response to inquiries issued by the division. Determines and makes appropriate adjustments, corrections and disallowances to returns submitted. Identifies discrepancies and initiates appropriate action. Verifies that the examined return is correct for processing, records appropriate processing codes, calculates tax due, interest and penalties, prepares tax assessments. Duty 2 General Summary of Duty 2 % of Time 30 Reviews basic correspondence submitted in response to letters of inquiry. Determines if information provided can be accepted in lieu of filing a tax return, substantiates a credit, exemption or subtraction claimed on a tax return. Determines if additional information is required. Communicates both verbally and in writing with taxpayers/practitioners. Answers inquiries and explains statutes, rules, regulations, policies and procedures to affected parties to assist them in compliance. Exercises independent judgment when answering questions.

3 Duty 3 General Summary of Duty 3 % of Time 15 Issues tax assessments, makes adjustments and processes corrections. Prepares tax assessments for deficiencies identified from review of tax returns, assess basic returns, corrects or cancels assessments based on additional information. Cites the specific sections of the applicable tax law which provided the basis for the adjustment using pre-formed computer generated messages. Duty 4 General Summary of Duty 4 % of Time 10 Provides assistance to the supervisor as needed. Assists the supervisor as needed, by providing phone coverage and working other assigned tasks such as manual lists.

4 Duty 5 General Summary of Duty 5 % of Time 5 Works on projects assigned either independently or in a group setting, to identify non-filers and under-reporters of a tax. Reviews taxpayer information supplied by the Internal Revenue Service and other agencies against the various databases maintained by Treasury (TREAS for individual income tax) to determine tax compliance and to identify accounts for contact. Assists in review of property tax, home heating and earned income credit refund claims for evidence of fraud. Reviews returns during the edit process to detect indications of fraud. Provides detailed explanations (both verbal and written), and adjusts accounts. Updates division databases, records tax payments received, issues refunds. Duty 6 General Summary of Duty 6 % of Time 5 Other duties as assigned. Review query populations pulled per auditors to verify query is working correctly. Phone coverage. Stuff envelopes for other projects, send copies of letters as requested by taxpayers, work undeliverable mail. 16. Describe the types of decisions made independently in this position and tell who or what is affected by those decisions. This position is responsible for applying the procedures, job outlines, memos and instructions, both verbal and written, in processing basic income tax returns submitted in response to letters of inquiry generated through the various tax compliance/match projects conducted by this division. Returns are processed without supervisory review. The individual is responsible for applying most information contained in related charts, decision tables, policies and job outlines. In addition, the individual is required to make decisions about whether to accept information submitted in response to inquiries to substantiate credits, exemptions or subtractions claimed on a tax return. Further, decisions about tax compliance and whether to identify a taxpayer for contact are required.

5 17. Describe the types of decisions that require the supervisor s review. Returns resulting in a refund of over $2,500 Issues not covered in written instructions or guidelines Returns that appear to be fraudulent are discussed with the supervisor about how to proceed Requests for information that appear to violate department disclosure guidelines 18. What kind of physical effort is used to perform this job? What environmental conditions is this position physically exposed to on the job? Indicate the amount of time and intensity of each activity and condition. Refer to instructions. The individual must work at a desk and computer terminal for long periods of time. The individual may also have to occasionally transport containers weighing between 10 and 20 pounds. 19. List the names and position code descriptions of each classified employee whom this position immediately supervises or oversees on a full-time, on-going basis. (If more than 10, list only classification titles and the number of employees in each classification.) NAME CLASS TITLE NAME CLASS TITLE 20. This position s responsibilities for the above-listed employees includes the following (check as many as apply): x Complete and sign service ratings. x Assign work. x Provide formal written counseling. x Approve work. x Approve leave requests. x Review work. x Approve time and attendance. x Provide guidance on work methods. x Orally reprimand. x Train employees in the work.

6 22. Do you agree with the responses for Items 1 through 20? If not, which items do you disagree with and why? Yes 23. What are the essential functions of this position? The individual is responsible for carrying out basic clerical duties necessary to assure the Division s and Department s goals and objectives are attained. The position is responsible for assuring that taxpayers receive fair, prompt and courteous service and that decisions and actions are reasonable and justified. 24. Indicate specifically how the position s duties and responsibilities have changed since the position was last reviewed.

7 25. What is the function of the work area and how does this position fit into that function? The function of the Discovery and Tax Enforcement Division is the discovering of non-filers and under-reporters of Michigan taxes. This position examines basic tax returns, corrects or disallows questionable deductions or credits claimed on returns submitted, compares taxpayer information received from the Internal Revenue Service and other agencies against department databases to identify non-filers and under-reporters, detects fraudulent returns and refers to the appropriate party for investigation. Corresponds with taxpayers or their representatives as needed to complete the review of a tax return. 26. What are the minimum education and experience qualifications needed to perform the essential functions of this position? EDUCATION: Educational level typically acquired through completion of high school. EXPERIENCE: Calculations Assistant 5 - No specific type or amount is required. Calculations Assistant 6 - One year of administrative support experience. Calculations Assistant E7 - Two years of administrative support, including one year equivalent to a Calculations Assistant 6, involving examining, counting, and coding, performing basic mathematical calculations and proofreading numerical data. KNOWLEDGE, SKILLS, AND ABILITIES: Possess an understanding primarily of Michigan income tax laws, rules and regulations and an understanding of federal tax laws. Requires an understanding of the various databases maintained by the Department ( TREAS, IIT) and STAR. The individual must possess excellent oral and written communication skills. The individual should be team-oriented, possess analytical and problem solving skills and be able to follow instructions. CERTIFICATES, LICENSES, REGISTRATIONS: Not applicable. NOTE: Civil Service approval of this position does not constitute agreement with or acceptance of the desirable qualifications for this position. I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Supervisor s Signature Date

8 TO BE FILLED OUT BY APPOINTING AUTHORITY Indicate any exceptions or additions to statements of the employee(s) or supervisors. I certify that the entries on these pages are accurate and complete. Appointing Authority Signature TO BE FILLED OUT BY EMPLOYEE I certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Date Employee s Signature NOTE: Make a copy of this form for your records. Date