City Tax Auditor

City of New York•Long Island City, NY

16d

About The Position

NYC Department of Finance (DOF) is responsible for administering the tax revenue laws of the city fairly, efficiently, and transparently to instill public confidence and encourage compliance while providing exceptional customer service. The Sheriff’s Office serves and enforces court mandates, orders of protection, warrants, decrees, and property seizures. Additionally, the Sheriff’s Office conducts criminal investigations of real property fraud, tax crimes, and the trafficking of illegal and untaxed tobacco products and synthetic narcotics, and monitors defendants referred by the courts for electronic monitoring. The Bureau of Criminal Investigation has an excellent promotional opportunity for highly motivated auditors to serve as a City Tax Auditor Level 03 conducting criminal tax investigations/audits and administering the Tobacco Excise Tax program. Auditors will perform audits in various tax areas, including, but not limited to, Cigarette Tax, Other Tobacco Products Tax, General Corporation Tax, Unincorporated Business Tax, Commercial Rent Tax, Commercial Motor Vehicle Tax and other financial crimes. Under general supervision, duties and responsibilities include the following:

Requirements

ONLY CANDIDATES WHO HAVE A PERMANENT CITY TAX AUDITOR CIVIL SERVCIE TITLE WILL BE CONSIDERED FOR AN INTERVIEW.
PLEASE INCLUDE YOUR EMPLOYEE IDENTIFICATION NUMBER (EIN) WHEN APPLYING AND INDICATE IN YOUR COVER LETTER IF YOU ARE A PERMANENT CITY TAX AUDITOR.
1. A baccalaureate degree from an accredited college or university , including or supplemented by 24 semester credits in accounting, with at least one course each in auditing, U.S. taxation, advanced accounting, and cost accounting; or
2. An associate degree or 60 semester credits from an accredited college or university, including or supplemented by 24 semester credits in accounting, with at least one course each in auditing, U.S. taxation, advanced accounting, and cost accounting, and two years of full-time satisfactory tax-related auditing or tax accounting experience; or
3. A four-year high school diploma or its educational equivalent approved by a State’s department of education or a recognized accrediting organization and 24 semester credits in accounting from an accredited college, including at least one course each in auditing, U.S. taxation, advanced accounting, and cost accounting, and four years of full-time satisfactory tax related auditing or tax accounting experience; or
4. A satisfactory combination of education and/or experience which is equivalent to "1", "2" or "3" above. Experience may be substituted for college education on the basis of one year of experience for each 30 semester credits. However, all candidates must have at least a four-year high school diploma or its educational equivalent and 24 semester credits in accounting, including at least one course each in auditing, U.S. taxation, advanced accounting and cost accounting.
SPECIAL NOTE: To be eligible for placement in Assignment Level II, individuals must have, in addition to meeting the minimum requirements, either one year of full-time satisfactory experience in Assignment Level I, or two years of full-time satisfactory tax-related auditing or tax accounting experience.
To be eligible for placement in Assignment Level III, individuals must have, in addition to meeting the minimum requirements, either two years of full-time satisfactory experience in Assignment Level II, or three years of full-time satisfactory tax-related auditing or tax accounting experience.
To be eligible for placement in Assignment Level IV, individuals must have, in addition to meeting the minimum requirements, either one year of full-time satisfactory experience in Assignment Level III, or four years of full-time satisfactory tax-related auditing or tax accounting experience.
In compliance with federal law, all persons hired will be required to verify identity and eligibility to work in the United States and to complete the required employment eligibility verification document form upon hire.
This position will require employees to have access to Federal Tax Information (FTI) and is subject to an additional background investigation before appointment. The candidate(s) will be required to pass the FTI background investigation as a term and condition of employment.
Note: Department of Finance City Tax Auditors are prohibited from performing any outside tax-related work, and all other non-departmental work must be approved by the agency in advance of starting such employment.

Responsibilities

Supervise level 1 and 2 City Tax Auditors.
Conduct independent audits of the most complex investigative cases involving a variety of tax types and both civil and criminal cases.
Independently prepare cases for referral to a prosecuting agency, as well as independently prepare cases for prosecution post referral.
As directed by executive leadership, prepare reports as it relates to Cigarette Tax, Other Tobacco Products Tax, General Corporation Tax, Unincorporated Business Tax, Commercial Rent Tax, and Commercial Motor Vehicle Tax.
Assist management in the identification of potential new sources of investigations.
Mentor lower-level Tax Auditors and assist in training new Auditors.
Identify new audit issues and new audit techniques.
Perform independent tax law research necessary to resolve complex audit issues.
Interact independently with outside agencies, including but not limited to District Attorney's offices.
Examine and analyze the taxpayers' books and records for compliance with NYS/NYC tax laws and regulations, legal rulings, accounting principles and auditing procedures. Other areas of examination include Federal and related State.
Work as team members with investigators, other government agencies and prosecutors gathering and presenting evidence of tax crimes related to state and city tax laws.
Correspond, meet, and confer with taxpayers and/or taxpayers' representatives to obtain information, discuss and explain audit findings, and to resolve disputed audit adjustments.
Conduct difficult and more complex tax returns of businesses to determine compliance with city and/or state laws and regulations. Determine correct tax liability.
Prepare work papers and schedules appropriate to tax examination and analysis.
Screen tax returns for errors, adjust taxpayer liabilities and inform taxpayers of action taken.