Tax Auditor/Collector II

General Statement of Duties: This is a responsible and professional position in the City of Canton Income Tax Division, working with extremely sensitive and confidential tax documents and data. The position involves extensive contact with tax professionals and the general public, and periodic contact with other departments in the City. Duties include, but are not limited to, assisting all taxpayers by answering tax questions, preparing City tax forms, arranging for the payment of tax, and conducting audits. The employee will be assigned a specific group of accounts, and will be directly responsible for audit and collections functions of all accounts assigned. Other related tasks may be required by the Income Tax Director and/or City Treasurer.

Minimum Qualifications: Graduated from an accredited college or university with a major or concentration in Accounting/Finance area. Associates degree required. While it is preferred, previous experience and training in tax preparation and auditing is not necessarily required.

Unique Requirements/Physical Requirements: Must be extremely trustworthy. Must be reliable, responsible, organized, and thorough. Must have excellent interpersonal skills. Must establish and maintain effective working relationships with both public and private sector tax professionals. Must display good judgment and professional integrity. Must function efficiently under pressure and highly stressful situations. Must follow complex oral and written instructions. Mathematical aptitude and accuracy required. Needs basic knowledge of accounting principles and bookkeeping procedures. Must understand and apply Municipal Tax Code. Must understand and apply and be thoroughly familiar with Internal Revenue Code and Ohio Revised Code provisions related to municipal tax regulations and procedures.

Essential Functions: Interacting with the public on a continual basis, the Tax Auditor/Collector II must maintain the professionalism and integrity of the Income Tax Division and the City of Canton. The position is specifically charged with tax assessment, collections, and audit of assigned personal accounts. The Tax Auditor/ Collector II ensures taxpayer compliance and accuracy in reporting, pursuant to the provisions of the Municipal Tax Code, Ohio Revised Code, and the Internal Revenue Code. The employee receives and processes payments and backs up Auditors II, receptionists, cashiers, and bookkeepers, when necessary.

Description of Work: 

The duties listed below are intended only as illustrations of the various types of work that may be performed.  The omission of specific statements of duties does not exclude them from the position if the work is similar, related, or a logical assignment to the position.

Provides answers on the phone, in person, and in writing, for taxpayer inquiries regarding the municipal tax code, filings, balances, refunds, estimates, withholdings, delinquencies, and audits.    Answers questions and assists taxpayers with eFile and ePay electronic transactions.   Assists taxpayers in preparing city tax returns reporting taxable income, and estimated tax.  Verifies and updates account information using computer software.  Sets up new accounts.  Receives and processes payments and lock box remittances.  Forwards documents and payments to Cashier’s Office for receipting and balancing with bank and bookkeeping.  Establishes contractual terms of payment, if taxpayer is deemed unable to pay tax obligation in full.

Pre-audits tax returns.  Ensures that all source documentation is attached to returns:   W-2, 1099, Schedule C, Schedule E, 1065K-1, etc.  Sends written requests for source materials and schedules as needed.  Checks tax returns and accompanying documents for mathematical accuracy.  Notifies taxpayer or tax preparer of corrections and amendments, in writing.

Collects unpaid tax balances.  Negotiates acceptable terms of payment based upon the amount of tax due, the taxpayer's current financial circumstance, departmental policy, and legal statutes of limitation. Follows up with phone calls, collection letters, and administrative subpoenas as necessary.  Skip traces delinquent taxpayers who move, but leave no forwarding address. Prepares documentation for legal proceedings against uncollectible accounts and broken "Payment Agreements".

Obtains tax returns from non-filers and delinquent filers.   Identifies and investigates non-filers and delinquent filers through all available sources including, but not limited to, questionnaires, U.S. Postal Service records, the income tax master file, City tax hard copy records, the State of Ohio income tax master file, rental applications, code violations, building permits, vendors licenses, community and economic development programs, anonymous tips notices from other tax departments, and employer W-3 reconciliations.  Skip traces delinquent filers with phone calls, delinquency notices, and administrative subpoenas as necessary.  Prepares documentation for legal proceedings against severely delinquent accounts.

Audits all tax returns in assigned account group.  Reviews filings and accompanying schedules for compliance with local and federal regulations.  Periodically examines the books, papers, records, federal income tax returns, etc. of employers, taxpayers, or persons subject to the tax, for the purpose of verifying the accuracy of returns made or, if no return was made, to ascertain the tax due.  Verifies wages, deductions, and withholding information on W-2's, with employee's payroll supervisors, employers' withholding accounts, and other tax departments as necessary.  Examines the deductions on all net profits schedules, applying the "ordinary and necessary" standard:  requests detail statements, receipts, or other proof for questionable deductions.   Issues subpoenas compelling the production of records, and conducts personal interviews and examinations as needed.   Investigates and documents taxpayers' age, employment, residency status, and other such factors directly affecting reportable income and the tax or refund due.  Amends returns as necessary and notify taxpayer of any adjustments in writing.  Processes appropriate paperwork for amendments, NOLs, refunds, etc.

Calculates and assesses fines, penalties, and interest due.

Researches and prepares accounts to be considered by the Income Tax Board of Review.  Prepares status reports of delinquencies, payment agreements, bankruptcies, prosecutions, and uncollectible accounts.  Performs other related duties as required by the Income Tax Director or City Treasurer.

Salary : $22 - $27