Local Tax Examiner (Departmental Promotion Only)

The employee in this position works under the guidance of the Chief or Assistant Chief of Processing.He/she sorts, batches, processes and bills gross receipt and hotel tax returns in accordance with Title 33 of the Virgin Islands Code. The incumbent is responsible for routinely establishing taxpayer accounts, validating and classifying entity types and resolving minor discrepancies. 
 
Work is reviewed for adherence to standard operating procedures, while the employee is expected to perform with a considerable degree of independence and must exercise initiative in carrying out his/her assignments.
 Operates systems to issue bills, adds taxpayer accounts, processes credits and adjustments, researches and analyzes accounts and resolves open issues. 
Communicates with taxpayers or their representatives by telephone, written correspondence, or in-person contact to provide account information, explain processing requirements, and assist with routine tax account questions. 
Assists taxpayers and their representatives in understanding account status, billing actions, processing requirements, and documentation needed to resolve routine account matters. 
Reviews, analyzes, and resolves routine to moderately complex local tax account issues, discrepancies, and cases in accordance with established processing procedures, referring unusual or unresolved matters for supervisory guidance. 
Performs manual and automated calculations to determine tax liability, penalties, interest, abatements, and related account adjustments in accordance with applicable tax laws, rates, and processing procedures. 
Researches taxpayer inquiries and account records to verify information, explain processing actions, and support the resolution of routine billing, credit, adjustment, penalty, and interest issues. 
Reviews account entries and supporting documentation to identify erroneous assessments and prepares appropriate cancellation or disallowance actions in accordance with established procedures. 
Posts approved abatements, adjustments, credits, and related account changes as instructed, ensuring entries are accurate, properly coded, and supported by required documentation. 
Performs other related duties as required. High School Diploma or equivalent from an accredited institution and one year of bookkeeping or tax-related experience.
 FACTOR 1- KNOWLEDGE REQUIRED BY THE POSITION 
Knowledge of tax terminology, forms, and documents utilized in the processing of local tax returns and supporting documentation. Knowledge of current Virgin Islands and Federal Tax laws, rules and regulations. 
Knowledge of methods and statutory limits for computing penalties, normal interest, and restricted interest cases utilizing the current interest rates. 
Knowledge of methods and procedures used in compiling and recording statistical information. 
Knowledge of manual and automated office equipment (e.g., Guam Tax System). 
Knowledge of processing and adjustment procedures, transaction codes, and cycles. 
Skill in operating computer systems and applications used to enter, update, and maintain taxpayer and transaction records.   
Ability to compose correspondence to taxpayers, their representatives, and others. 
Ability to detect noncompliance with local tax laws and regulations. 
Ability to detect computational, legal, and/or technical errors in the process of analyzing tax returns and supporting documentation. Ability to manage multiple priorities and perform tasks rapidly and accurately.   
Ability to develop and maintain good working relations with all employees in the section. 

FACTOR 2- SUPERVISORY CONTROLS 
Work is performed under the general supervision of the Senior Local Tax Examiner. Incumbent independently carries out recurring processing, billing, adjustment, and account review duties, referring unusual, complex, or unresolved matters to the supervisor for guidance. Work is reviewed for compliance with established processing procedures, accuracy of tax account entries, and timely completion of assigned work. 

FACTOR 3- GUIDELINES 
Guidelines include the Internal Revenue Code, Federal tax regulations, Title 33 of the Virgin Islands Code, local tax rules and regulations, agency standard operating procedures, processing manuals, transaction codes, and established billing and adjustment procedures. The incumbent applies these guidelines to routine and recurring tax processing matters and uses judgment in selecting, interpreting, and applying the appropriate rule or procedure when discrepancies, incomplete information, or account irregularities are identified. 
FACTOR 4- COMPLEXITY 
Work requires the ability to manage multiple priorities and perform tasks rapidly and accurately. This position requires the ability to develop and maintain good working relations with all employees in the section. Ingenuity, resourcefulness, and good judgment are required to resolve issues that may arise. 

FACTOR 5- SCOPE AND EFFECT 
The purpose of the work affects the entire processing of local taxes. 

FACTOR 6- PERSONAL CONTACTS 
Contacts are the Senior Local Tax Examiner, the Chief or Assistant Chief of Processing, other employees within the processing section, taxpayers, and taxpayer representatives. 

FACTOR 7- PURPOSE OF CONTACTS 
Contacts are made to assess progress on workloads and examine the accuracy of inputs. 

FACTOR 8- PHYSICAL DEMANDS 
Work is primarily sedentary. There are no physical demands. The job is primarily sedentary in nature. 

FACTOR 9- WORK ENVIRONMENT 
Work is performed within an office setting.