- Tax Auditor II
- What will I be doing?
- Do I qualify?
- Can I be successful?
- How do I apply?
This is journey-level professional tax auditing work for the Department of Revenue.
An employee in this class conducts routine audits, assists higher-level staff on complex audits, and serves as lead auditor as directed. Work involves conducting audits of company financial records, internal controls and tax returns to determine compliance with state sales, use, withholding, corporate income, franchise, IFTA, motor fuel, cigarette and related tax statutes; researching pertinent case law, statutes and regulations; developing audit leads and audit plans; documenting audit procedures and findings; and communicating with taxpayers or their representatives. General supervision is received from a Tax Audit Supervisor or other superior; however, the employee exercises independence and initiative in the performance of assignments within established policies and procedures.
Conducts sales/use/withholding, corporate income, franchise, or IFTA/motor fuel/cigarette tax audits; reviews company tax returns, financial and related records to determine compliance with applicable case law, regulations or statutes.
Communicates with taxpayers or their accounting or legal representatives to initiate audits and obtain necessary records; responds to taxpayer inquiries; explains applicable laws, regulations, audit procedures and policies.
Researches pertinent tax statutes, regulations and case law; reviews departmental databases for information and status of companies to be audited; through inquiry and review of financial records, becomes familiar with the taxpayer's industry and specific business practices.
Develops potential tax audit leads using departmental databases, previous audit records and business publications; submits potential leads to supervisor for review and approval.
Computes audit findings for submission to taxpayer and arranges for or collects necessary payment.
Serves as lead auditor as directed; assists in training less-experienced auditors.
Prepares audit workpapers documenting the scope of the audit, records reviewed, correspondence and other supporting documentation; submits for review, approval and further processing.
Participates in the preparation of formal or contested cases; prepares testimony for hearings; participates in hearings or settlement discussions.
Prepares and submits proposed audit plans, audit progress, itinerary, time management, expense account and related reports.
Performs other related work as assigned.
(The following minimum qualifications will determine merit system eligibility. Allowable experience and education substitutions are provided in italics below the corresponding minimum qualification statement. These minimum qualifications may also be used to evaluate applicants for Missouri Uniform Classification and Pay System positions not requiring selection from merit registers.)
Eighteen months of experience as a Tax Auditor I with the Missouri Department of Revenue.
Eighteen months of professional tax auditing experience; and graduation from an accredited four-year college or university with major specialization (approximately 24-30 semester hours) in accounting. (Graduate work in accounting may be substituted on a year-for-year basis for the required experience.)
Please note that documentation that supports your eligibility (i.e. transcripts, employment records, etc.) may be required at any time during the application and hiring process. If you do not possess the minimum qualifications, please consider one of many other employment opportunities with the State of Missouri.
Do you possess the key skills which are considered essential for successful employment in this classification?
Working knowledge of accounting principles and auditing standards and procedures.
Working knowledge of statutes, regulations and case law pertinent to tax compliance.
Working knowledge of word processing, spreadsheet and database software packages associated with personal computers.
Skill in the use of fact-finding and analytical audit techniques.
Ability to explain and apply pertinent case law, statutes, regulations and audit procedures.
Ability to generate data requests and to extract, evaluate and use information from a variety of business records.
Ability to effectively interview and solicit pertinent information from taxpayers and their representatives, some of whom may be uncooperative or hostile.
Ability to establish and maintain effective working relationships with co-workers, taxpayers, their representatives, and others involved in the audit process.
Ability to organize time, work activities and travel schedules to accomplish multiple audit assignments concurrently and achieve established goals.
Ability to travel extensively in the performance of assigned audits.
Ability to communicate effectively and to prepare clear and concise reports.
Ability to prepare documentary evidence for and provide testimony in administrative or judicial hearings.
Ability to assist in the training of less-experienced auditors.
The following link will provide you with general information about State of Missouri employee benefits.View benefits