Job Details

Minimum Qualifications

SUMMARY: Under general supervision, is responsible for professional auditing and supervisory work of considerable difficulty and complex managerial work in managing the work of professional tax auditors in several sections within a division of the Department of Revenue; and performs related work as required.

DISTINGUISHING FEATURES

An employee in this class supervises all tax programs administered in several sections within a division of the Department of Revenue. This class differs from Tax Audit Manager 2 in that incumbents of the latter administer all tax programs in one section within a division and may be supervised by incumbents of this class. This class differs from Revenue Field Audit Assistant Director in that incumbents of the latter assist in directing an entire division.

Other Requirements

• Supervises the establishment and review of administrative programs, policies, and procedures which impact on revenue tax collection; approves the selection of recommendations prepared by supervisory committees which overcome problems concerning staff deficiencies, poor coverage in audit areas, changes in legislation, or impact of court cases; evaluates problems in revenue tax administration and presents the benefits of creating or modifying tax processes to field and executive staff.
• Participates in tax assessment conferences; informs the attorney general and executive staff about the tax position at issue and the legal opinion, court cases, and law which support the tax assessment; instructs staff to take corrective action based on the conference decision.
• Consults with groups inside and outside the division and department to insure proper and consistent tax administration; disseminates tax information to staff; evaluates the effect of relevant attorney general opinions, court cases, legal changes, policy and rule changes, and legal interpretations of tax assessment from staff attorneys.
• Oversees the development of audit, accounting, and standard operating procedures; monitors internal control environment; establishes and monitors security standards and measures; evaluates the performance of other managers or supervisors in charge of regional offices or tax sections; assesses the logic and accuracy of performance evaluations assigned to other managers and/or supervisors of professional-level tax auditors.
• Supervises the establishment and coordination of tax auditor training and employee development with regional managers; supervises the selection of issues in tax law, audit techniques, and sampling methods which must be understood by revenue staff; conducts the annual audit plan with respect to the regional offices; monitors regional performance; supervises the development and maintenance of an audit manual which outlines audit techniques and procedures; evaluates the effectiveness of auditor training programs.
• Approves audits performed by professional-level tax auditors; reviews decisions made by subordinate supervisory personnel; ensures that tax audit findings are in accordance with tax law and administrative policies; verifies that documentation is complete, logically developed, and well supported.
• Reviews tax audit legislation; evaluates the impact of new or proposed legislation on the administration of tax law; projects the amount of revenue lost or gained from legislation based on taxpayer business activities, previous tax assessments, and changes to the tax base of taxpayers; proposes rule or legal changes for legislative consideration.
• Evaluates and explains tax positions and tax policies which could be potentially questioned in a court of law; answers inquiries from legal staff or attorney general; provides documentation to legal staff which will support a tax assessment; provides testimony as an expert witness in a court of law or for deposition of a case.
• Plans, organizes, and administers the operation of audit programs in a large division; gathers information about tax audit projects, personnel matters, the interpretation of tax law as applied by other supervisory personnel or individual tax auditors, and other administrative matters; supervises the preparation of tax audit work shops and makes special presentations to the legislature and public.
• Establishes goals and priorities for a large professional audit staff; interviews applicants for promotional opportunities; explains special features of the job to applicants; talks to applicants about their overall goals, strong and weak points, and prior work history; provides recommendations to the director concerning the selection of the applicant.

Job Overview

Education and Experience: Graduation from an accredited college or university with at least twenty‑seven quarter hours in accounting and experience equivalent to four years of full-time work supervising employees engaged in professional-level tax auditing work.

Substitution of Experience for Education: Qualifying experience in professional accounting and/or auditing may substitute for the required education to a maximum of four years.

Experience equivalent to one year as an Auditing Associate may substitute for the required education.

Competencies (KSA's)

NECESSARY SPECIAL QUALIFICATIONS: None.

EXAMINATION METHOD: Education and experience rating, 100%.

State Employee Benefits

• Insurance: Health Insurance, Dental Insurance, Vision Insurance, Life Insurance.
• Annual Leave: Full‑time employees earn annual leave each month based on years of service as follows: 0–5 years – 1 day per month; 5–10 years – 1½ days per month; 10–20 years – 1¾ days per month; 20+ years – 2 days per month. Maximum allowable leave is 42 days; leave earned in excess is transferred to sick leave annually on the anniversary hire date.
• Sick Leave: 1 day (7.5 hours) per month, provided the employee works the majority of the month.
• Bereavement Leave: Three days paid for death of spouse, child, stepchild, grandchild, parents, grandparents, siblings, stepparents, foster parents, or parents‑in‑law; up to five days if additional sick leave granted.
• Family Medical Leave: Up to twelve work weeks per year; continued health insurance coverage; reinstated to same or equivalent position after leave.
• Parental Leave: Up to four months unpaid leave after at least 12 consecutive months of full‑time service; paid via combination of sick, annual, or special leave.
• Military Leave: Granted per applicable state and federal laws.
• Holidays: Eleven paid holidays per year.
• Retirement: Automatic membership in the Tennessee Consolidated Retirement System (TCRS); vested after 5 years; eligible for service retirement after 30 years or age 60.
• Deferred Compensation: Pre‑tax contributions to 401(k) or 457 plans; minimum $20 monthly contribution; state match $50 per month.
• Flexible Benefits Plan: Deductible medical and dental insurance premiums, medical expenses, dependent daycare expenses pre‑tax.
• Higher Education Fee Discounts and Waivers: 25% discount on undergraduate tuition at state institutions for employees' children 23 or under; tuition waiver for one course per semester after 6 months continuous service.
• Baccalaureate Education System Trust (BEST) Program: Provides savings for children's college education.
• Wellness Program: Health risk assessments, fitness events, smoking cessation programs, other health benefits.
• Employee Assistance Program (EAP): Confidential counseling and referral service for all employees and dependents.

Seniority Level: Director

Employment Type: Full‑time

Job Function: Finance and Sales; Industries: Government Administration