State of Washington Classified Job Specification
TAX SPECIALIST 2 - ES
Provides professional unemployment insurance (UI) tax services 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).
Distinguishing Characteristics: This is the fully experienced level for central office tax unit positions and incumbents receive limited supervision in performing routine tax functions. In district tax offices, at this level employer audits conducted by incumbents are closely monitored for proper completion, evaluated for results, and reviewed for conclusions drawn.
Determines employer's 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 liability;
Plans and conducts complete verification and requests audits of employers' accounting records; reviews and analyzes for conformity with Employment Security Rules and Regulations; may involve use of automated audit program;
Audits, calculates and prepares employer quarterly tax/wage reports which may include estimated and arbitrary reports;
Investigates appeal issues and prepares appeal memoranda; acts as agency representative and testifies at appeal hearings;
Researches and prepares documents to certify an account uncollectible;
Reviews employment contracts and performs fact-finding interviews to determine employee vs. independent contractor status and correctly administers and applies agency laws;
Researches, reviews and coordinates with other state agencies concerning missing employer payments;
Researches, reviews and corrects problems with tax and wage reports prior to posting from suspense file; prepares assignments to District Tax Office staff and/or Central Office staff when resolution of errors cannot be resolved;
Interprets and explains RCW's, WAC's, policies and procedures, and any appeal processes related to UI tax programs by telephone and/or written correspondence to employers, employer agents, and other state and federal agencies;
Audits and verifies excess wages for compliance with annual wage base reporting; prepares and makes adjustments to the tax accounting system;
Coordinates with and monitors Lock Box at U.S. Bank to ensure timely deposit of payments;
Verifies corporate officer/owner adjustments and researches data base for benefit claims; makes adjustments when valid;
Contacts employers or their representatives using professional collection techniques to secure delinquent tax reports and/or contributions due;
Prepares routine reports and drafts correspondence;
Analyzes and resolves Alternate Base Year and disputed unemployment insurance claims;
Assigns, recalculates, updates and/or adjusts employers' experience tax rate;
Accesses Department of Revenue and Department of Licensing Data Bases and provides interpretation of data viewed to employers;
Audits benefit claims for separation issues to be used as the basis for determining relief of benefit charges;
Audits, analyzes and resolves tax and wage adjustments;
Audits and reconciles magnetic media wage tapes;
Responds to U.S. Department of Labor requests for information on benefit charges for state agency accounts;
Audits, reviews and processes all dishonored checks;
Audits and processes lien and warrant fee charges;
Provides state agencies with accurate and up-to-date calculation of benefit and interest charges for budget purposes;
Prepares refund batches for issuance of refund checks and coordinates with and provides refund batches to the treasurer's office;
Negotiates and establishes Deferred Payment Contracts; verifies corporate officer/owner adjustments and researches files and data base for benefit claims; makes adjustments when valid;
Prepares, serves, and files legal documents to include Subpoenas, Notices of Assessments, Liens and Warrants;
Performs other work as required.
Knowledge and Abilities
Knowledge of: theory and practice of accounting; principles of auditing; laws and rules relating to Unemployment Compensation; wage and employment policies, and departmental procedures.
Ability to: provide assistance to employers in establishing appropriate account and payroll records; establish and maintain effective working relationships; determine classification or status by analyzing employer's business operations; analyze employer financial condition and determine taxpayer's ability to pay, affect collection when necessary.
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 one year of professional accounting or auditing experience.
One year as a Tax Specialist 1 - ES.
Two years as a Tax Service Representative 1
a minimum of 12 semester or 18 quarter hours of college-level accounting.
Additional professional-level accounting or auditing experience will be substituted, year for year, for education except for the 12 semester or 18 quarter hours of college-level accounting.
Note: Only accounting courses transferable to a Washington State degree granting institution will be accepted 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 16130) effective July 1, 2007