State of Washington Classified Job Specification
TAX SPECIALIST 3 - ES
Provides senior-level professional unemployment insurance (UI) tax services, requiring a high level of technical skill and program knowledge, to the Washington State business community, reporting agents, legal representatives, out-of-state businesses, unemployment benefit recipients, and other state and federal agencies. Performs program administration and/or provides direct services for inter-related tax programs (Status, Tax Accounting, Redetermination, Compliance, Audit, Experience Rating/Benefit Charging, Unified Business Identifier).
This is the fully skilled level of the series, and incumbents work independently with only general directions.
Determines employer liability within the Employment Security Act; registers liable employers and establishes accounts within Employment Security and Unified Business Identifier programs, rules and regulations; identifies predecessor/successor for proper assignment of tax rates and/or successor liability;
Plans and conducts complete verification, request and IRS request audits of employers' accounting records; reviews and analyzes for conformity with Employment Security Rules and Regulations; may involve use of automated audit program;
In Central Office, reviews Deferred Payment Contracts for conformity with RCW's and policy;
Conducts detailed audit and analysis of employer records; acts on findings pertaining to any of the seven inter-related tax programs;
Researches, gathers data and makes decisions which will produce the annual tax rate assigned to employers;
Conducts complex collection activity and investigations utilizing Employment Security rules and regulations;
Reviews employment contracts and performs fact-finding interviews to determine independent contractor status utilizing Employment Security rules, laws, regulations, policies and procedures;
Researches and investigates appeal issues and prepares appeal memoranda; acts as agency representative and testifies at appeal hearings;
Audits and determines validity of "Affidavit of Earnings" requested for UI benefit payments;
Assists in designing, developing, writing, producing and updating manuals and instruction information;
Provides expert technical assistance to internal and external constituents;
Audits, reviews, and analyzes requests to adjust wages and/or taxes submitted from other units, District Tax Offices, employers and reporting agents to ensure and determine correct billings to the employer;
Investigates, determines validity and/or recommends approval or denial of refunds and request for waiver of penalty and interest;
Audits, reviews, determines and validates appropriate credit for refund;
Reviews and researches Offers-in-Compromise;
Reviews and/or recommends approval or denial of Voluntary Election requests to extend UI coverage for exempt coverage;
Secures bankruptcy information from employers and their attorneys; works within federal bankruptcy laws to determine appropriate collection action;
Assists in training;
Initiates Service Requests or Problem Reports as well as coordinating and collaborating with Information Systems Liaison for issues related to the TAXIS system;
Makes recommendations for Predecessor/Successor corrections and/or tax rate adjustments;
Researches and analyzes errors on the data base and determines correct information for FUTA certifications;
Issues soft warrants as required;
Reviews, analyzes and approves FUTA Certifications;
Conducts audits of unique reimbursable and state agency billing processes;
Prepares and reviews quarterly, annual and biennial financial statements of all state agency accounts for Treasurer;
Investigates, analyzes and responds to state agency billing and benefit charging issues and coordinates resolution with other units as necessary;
As leadworker, assigns, monitors and reviews work of professional staff;
Provides agency representation and education to public when requested;
Researches and reviews legal documents for compliance and conformity to RCW's, WAC's and policies;
Processes and prepares accurate and timely quarterly billings to all state agencies; prepares monthly reconciliation of total receipts with treasurer's total deposits;
Reviews and analyzes requests for Class Code and Payment Method changes for compliance with laws and agency procedures; coordinates and makes adjustments to TAXIS system and issues formal denial if necessary;
Performs other work as required.
Knowledge and Abilities
Knowledge of: theory and practice of accounting and auditing; departmental laws and rules relating to Unemployment Compensation; office policies and procedures.
Ability to: provide technical assistance to employers in establishing appropriate account reporting requirements; analyze employer accounts and financial statements and make proper determinations; establish and maintain effective working relationships; write clear and concise correspondence and reports.
There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.
A Bachelor's degree which includes a minimum of 12 semester or 18 quarter hours of college-level accounting and two years of professional accounting or auditing experience.
Additional professional-level accounting or auditing experience will be substituted, year for year, for education except for the 12 semesters or 18 quarter hours of college-level accounting.
One year as a Tax Specialist 2 - ES.
NOTE: Only accounting courses transferable to a Washington State degree granting institution will be acceptable as equivalent college-level accounting.
Class Specification History
New class: 3-13-87
Revised definition and minimum qualifications: 11-13-87
Revised definition and minimum qualifications: 10-15-93
New class code: (formerly 16140) effective July 1, 2007