Tax Auditor III

Summary Statement

This position reports to the Tax Audit Supervisor within the Division of Revenue (DOR) marijuana enforcement section. The position will assist with developing detailed audit plans and conducting detailed tax audits of Delaware businesses, including responsibilities related to the retail marijuana tax and other regular business income tax filings. This includes ensuring compliance with state and federal law. The incumbent will engage in both the field and desk audits using Division of Revenue's tax administration system as well as data provided by other agencies, including but not limited to, the Office of the Marijuana Commissioner's seed-to-sale database. Travel to training and audit sites may be required.

Audits

• Audit tax filings, financial records, and supporting documentation to determine tax liability, and ensure the accurate collection of taxes in compliance with tax laws, rules, and regulations.
• Research tax records and conduct interviews which may include field investigations, to obtain and clarify information.
• Identify errors, issues, and non-compliance and make recommendations for corrective action based on audit findings such as refunds, penalties, or late payments.

Technical Guidance and Consultation

• Provide technical guidance and consultation to ensure state tax laws are applied uniformly, deter tax evasion, promote voluntary compliance and educate taxpayers.

Customer Service

• Explain audit findings which may include tax assessments, delinquencies, penalties and interest due; work with taxpayers and their representatives to take action to bring the account into compliance.
• Prepare legal documents to enter judgment against delinquent taxpayers, secure legal authority from the court to garnish wages and arrange payment installment schedules.

Continuing Education

• Use commercial and proprietary automated information systems and computer software to research, review, analyze, document and report on financial information.
• Complete continuing education to remain current on auditing standards, methods, techniques, and best practices.

Job Requirements

• Two years’ experience in tax auditing to ensure compliance with tax laws, rules and regulations which may include but is not limited to auditing tax and financial documents to determine correct tax liability.
• One year of experience in analyzing tax discrepancies or related problems, developing alternatives, recommending and advising on solutions.
• Two years’ experience in preparing audit summaries and reports that clearly and accurately document findings, supporting facts and recommendations.
• Two years' experience in providing excellent customer service on tax matters such as gathering information from or providing technical guidance to taxpayers or legal representatives, responding to inquiries and resolving complaints in a timely and courteous manner.