Tax Rates in Washington State

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					Washington State Department of Personnel
Class Specification

TAX SPECIALIST 3 - ES
173L



Definition:


Provides senior-level professional unemployment insurance (UI) tax services, requiring a high level of
technical skill and program knowledge, to the W ashington 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 skilled level of the series, and incumbents work independently with only general
directions.



Typical Work:


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 pertaini ng 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;
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                                                                                                  173L
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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;
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                                                                                                173L
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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.




Legal Requirement(s):
                                                                                  TAX SPECIALIST 3 - ES
                                                                                                   173L
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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.



Desirable Qualifications:


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.


                                                     OR


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

				
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