Title: BUSINESS TAXES SPECIALIST I, BOARD OF EQUALIZATION Salary: $5,328.00 - $6,670.00 Posted: 08/14/2013
This position is in Norwalk, CA. The BTS I represents Centralized Collection Section at appeals conferences, conducts quarterly reviews of accounts and renders advice to staff, approves/disapproves assignments through IRIS and ACMS, helps develop or revise training material, prepare responses to inquiries regarding law, Board policy and Board procedure, and other duties that may require the expertise of the incumbent. Must be able to work in a high rise building and may require overnight travel for training or other Board related purposes if necessary. More than one position may be available. Applications must be submitted with a completed supplemental questionnaire to be considered for the position. The position requires the incumbent to be fingerprinted. All applicants will be considered however, SROA/Surplus will be given priority.
Centralized Collection Section – BTS I
Please answer the following four questions on separate paper and include with 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.
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.
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 - 4380 - 033
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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