Title: BUSINESS TAXES SPECIALIST II, BOARD OF EQUALIZATION Salary: $5,573.00 - $7,113.00 Posted: 04/16/2013
This position is being advertised in Sacramento CA and Norwalk CA. Under the general supervision of the Business Taxes Administrator (BTA) III over the Centralized Collections Section (CCS), the Business Taxes Specialist (BTS) II is responsible for performing the following duties with a high degree of independence: conducts reviews of accounts and renders advice to staff, conducts administrative face to face conferences with taxpayers and their representatives, and renders decisions and recommendations on taxpayer protests of dual determinations and collection procedures, and presents findings in writing of the facts of the case. The BTS II informs participants of upcoming petition/appeals conferences. In rendering a fair decision for all CCS appeal issues, the BTS II analyzes audit work papers, dual determination packages, use tax exemption requests, and claims for refund to ensure a fair and equitable decision is rendered. The BTS II (either individually or as a lead person of a group) will develop, revise, or maintain training course materials for the Department. The BTS II will also prepare replies to issues of tax law and compliance function policies and procedures, and will serve on special project committees. This position may be required to travel up to 10% of the time. The position is located in a high-rise building. The position requires the incumbent to be fingerprinted. All applicants will be considered; however, SROA/Surplus will be given priority.
A completed supplemental questionnaire must be submitted with a Standard State Application (STD 678) to be considered.
BTS II Centralized Collection Section
Please respond to the following questions on a separate sheet of paper and submit attached to your standard state application.
1. You’ve been asked to review a Section 6829 Dual Determination request to determine if the evidence supports that the element of willfulness has been proven for an audit liability billed after the close out date of the account. Please discuss the steps in your review process including the following:
a. What your analysis of the audit would include?
b. Examples of evidence that would support willfulness in this situation?
c. An explanation of how pro rata would apply in this situation?
2. Please document a specific experience you have had involving each of the following and explain in detail how you handled the situation and responded to the inquiring party:
a. You have been asked to respond to a Board Member contact in regards to a taxpayer complaint about a collection action taken on their account.
b. You were contacted by the Taxpayer’s Rights Advocates Office or received a referral from your manager requesting you respond to a taxpayer claiming a hardship in response to a recent levy or wage garnishment.
c. You received an assignment to respond to a letter, received by SUTD upper management, from a taxpayer claiming he is being treated unfairly by your collection staff regarding collection continuing when the taxpayer has a late protest pending.
3. A corporate taxpayer files for bankruptcy Chapter 7 on September 26, 2012 with 3Q12 sent in without payment. Please discuss the steps in your review process including the following:
a. Would it be your recommendation to include the 3Q12 in the 6829 dual memo?
b. Why or why not?
c. If the July prepayment was filed and paid in full but the August prepayment wasn’t filed and paid – please provide your analysis and recommendation as to what amount or amounts, if any, should be included in the memo
4. You received an inquiry from the Taxpayer’s Rights Advocates Office regarding a complaint from a taxpayer that a levy captured payment in full from their bank account for a billing that is not due. You review the account and determine that the levy was sent on a final liability for use tax incurred on a motor home purchased on September 15, 2008. In addition to claiming a financial hardship, the taxpayer states the motor home was purchased for use out of state and is therefore not subject to tax.
a. How would you respond?
b. Describe the requirements necessary to grant an exemption for out of state use.
c. Provide examples of documentation that could be used to support the exemption.
d. What other exemptions, if any, could the taxpayer qualify for?
290 - 468 - 4379 - 003
Final Filing Date:
SUTD/Centralized Collections/Norwalk 12440 E. Imperial Hwy.,Ste 200 Norwalk, CA 90650-8397
Erin Little (562) 466-1902
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