CS-214 Position Description Form



CS-214Rev 11/2013Position CodeState of MichiganCivil Service CommissionCapitol Commons Center, P.O. Box 30002Lansing, MI 48909POSITION DESCRIPTIONThis 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/AgencyTreasury3.Employee Identification Number9.Bureau (Institution, Board, or Commission)Tax Compliance4.Civil Service Position Code Description10.DivisionCalculations Assistant 5,6,E7Discovery & Tax Enforcement5.Working Title (What the agency calls the position)11.SectionCalculations Assistant6.Name and Position Code Description of Direct Supervisor12.UnitJennifer Stevenson, Departmental Manager 147.Name and Position Code Description of Second Level Supervisor13.Work Location (City and Address)/Hours of WorkCorey Ames, State Administrative Manager 157285 Parsons Drive, Operations CenterDimondale MI8:00-5:00 M-F14.General Summary of Function/Purpose of PositionThis 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. 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 1General Summary of Duty 1% of Time35Audits basic returns submitted by taxpayers in response to inquiries issued by the division.Individual tasks related to the duty.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 2General Summary of Duty 2% of Time 30Reviews basic correspondence submitted in response to letters of inquiry.Individual tasks related to the duty.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.Duty 3General Summary of Duty 3% of Time 15Issues tax assessments, makes adjustments and processes corrections. Individual tasks related to the duty.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 4General Summary of Duty 4% of Time 10Provides assistance to the supervisor as needed. Individual tasks related to the duty.Assists the supervisor as needed, by providing phone coverage and working other assigned tasks such as manual lists.Duty 5General Summary of Duty 5% of Time5Works on projects assigned either independently or in a group setting, to identify non-filers and under-reporters of a tax.Individual tasks related to the duty.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 6General Summary of Duty 6% of Time5Other duties as assigned.Individual tasks related to the duty.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.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.General office setting; lighting and air temperature. The individual must work at a desk for long periods of time. This job requires extensive use of a personal computer. The individual must answer telephone calls from taxpayers and their preparers. 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.)NAMECLASS TITLENAMECLASS TITLE20.This position’s responsibilities for the above-listed employees includes the following (check as many as apply):Complete and sign service ratings.Assign work.Provide formal written counseling.Approve work.Approve leave requests.Review work.Approve time and attendance.Provide guidance on work methods.Orally reprimand.Train employees in the work.22. Do you agree with the responses for Items 1 through 20? If not, which items do you disagree with and why?Yes23.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.Change in reporting structure. Duties remain unchanged.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 CalculationsAssistant 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 SignatureDateTO BE FILLED OUT BY APPOINTING AUTHORITYIndicate 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 SignatureDateTO BE FILLED OUT BY EMPLOYEEI certify that the information presented in this position description provides a complete and accurate depiction of the duties and responsibilities assigned to this position. Employee’s SignatureDateNOTE: Make a copy of this form for your records. ................
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