Job Specification
INTERMITTENT TECHNICAL ASSISTANT 1, TREASURY
DEFINITION
Under direction of a Technical Assistant 2 or other supervisory
officer in the Department of the Treasury in a position requiring
irregular work schedules either on a daily or seasonal basis which
cannot meet the criteria for full-time or part-time positions, is
responsible for performing technical work involved in reviewing and
verifying tax data including tax returns, computer generated files,
and assessments and error listings to determine completeness and
accuracy of taxpayer identification information and tax liability
reported or calculated; may take the lead of a group of subordinate
employees; does other related duties as required.
NOTE: The examples of work for this title are for illustrative
purposes only. A particular position using this title may not perform
all duties listed in this job specification. Conversely, all duties
performed on the job may not be listed.
EXAMPLES OF WORK:
May take the lead over a group of clerical employees
engaged in one or more of the following functions:
1. The review and verification of data reported on tax returns
to determine whether a tax underpayment exists and to ensure
that tax liability has been computed in accord with applicable
state tax statutes and regulations.
2. The extraction and review of tax returns and checks to verify
completeness of information reported on return, accuracy of credits
taken, and negotiability of the check prior to entry into the computer
system.
3. The control and batching of tax returns and checks, and
assignment of document locator number to the return and check.
4. The research of error listings and correction of rejected
items on tax returns that cause a return to reject on initial entry
into the tax administration cash file.
Prepares and issues assessments for any underpayment of tax
penalty or interest due; takes action to ensure that payment is
received; and initiates procedures to secure amount determined
to be due.
Confers and/or corresponds with taxpayers and/or their representatives
to obtain supporting documents required to determine correct tax
liability, verify items in question, or to explain statutory basis of
the assessment.
Reviews computerized assessments or listings of possible error
conditions to determine validity of the amount due prior to
authorizing the release of an assessment for mailing.
Reviews taxpayers' requests for abatement of penalty and/or interest
charges, and grants or denies request in accord with division policy
and statutory requirements.
Prepares adjustments to tax records based on review of supporting
documents or other advice from other sources within the division.
Maintains manual and mechanized cash books for the taxes
administered by the division and reconciles revenue accounts
with the revenue accounting system of the Bureau of Budget
and Accounting.
Prepares statistical, work production, and collection reports, and
maintains essential records and files.
Establishes and monitors appropriate internal controls to verify
that prescribed procedures are adhered to by unit personnel.
Establishes and updates the screening instructions required for
processing various return types for each tax serviced.
Analyzes and evaluates error listings or rejected item reports and
recommends system changes to reduce the number of rejected
tems.
Will be required to learn to utilize various types of electronic
and/or manual recording and information systems used by
the agency, office, or related units.
REQUIREMENTS:
EDUCATION:
Successful completion of sixty (60) semester hours at an
accredited college or university.
NOTE: Applicants who do not possess the above education may
substitute additional experience as indicated below on a year-for-year
basis with thirty (30) semester hour credits being equal to one (1)
year of experience.
EXPERIENCE:
One (1) year of experience in the technical/clerical work
involved in the review and verification of tax returns and computer
generated files.
LICENSE:
Appointees will be required to possess a driver's license valid
in New Jersey only if the operation of a vehicle, rather than employee
mobility, is necessary to perform essential duties of the position.
KNOWLEDGE AND ABILITIES:
Knowledge of office methods, practices, routines, machines, and
equipment.
Ability to learn and utilize computerized tax administration systems
for various taxes administered by the division after a period of
training, including the return types and codes used in maintaining,
adjusting, and correcting records dealing with taxpayers' accounts.
Ability to read and understand established regulations, policies,
and procedures of the division.
Ability to read and understand NJ tax statutes, regulations, and
division policies including statutes of the federal government and
other taxing jurisdictions when appropriate.
Ability to perform involved, complex calculations to assess tax
underpayments and/or penalty and interest charges.
Ability to review and analyze correspondence and documentation
received from taxpayers, and adjust division records when such
action is in order.
Ability to prepare correspondence and answer telephone inquiries
regarding taxes administered by the Division.
Ability to maintain records and files.
Ability to comprehend, analyze, interpret, and apply rules and
regulations in accord with established procedures and policies
of the division.
Ability to prepare detailed revenue collection, reconciliation, work
progress, and other reports.
Ability to utilize various types of electronic and/or manual recording
and information systems used by the agency, office, or related units.
Ability to read, write, speak, understand, or communicate in English
sufficiently to perform the duties of this position. American Sign
Language or Braille may also be considered as acceptable forms of
communication.
Persons with mental or physical disabilities are eligible as long as they
can perform essential functions of the job with or without reasonable
accommodation. If the accommodation cannot be made because it
would cause the employer undue hardship, such persons may not be
eligible.
SPECIAL NOTE
The intermittent designation shall be utilized only where work
responsibilities are characterized by unpredictable work schedules
which do not meet the normal criteria of regular, year-round,
full-time, or part-time assignments. Such category is not to displace
or be used in place of regular full-time or part-time employees.
Assignment of Work
Assignment of work hours to intermittent employees shall be
based on managerial needs and shall be limited to work that is
appropriate to the class title.
Furlough and Recall
Whenever it is necessary to furlough intermittent employees,
furloughing will be done in the inverse order of seniority based on
official records at the end of the work within the next week.
Reasonable advance written notice of furlough action shall be given
to the employee. A furlough will not be considered a layoff and will not
require issuance of a 45-day notice. The seniority organizational unit
for purposes of furlough selection will be employees currently working
in a designated work unit. Prior to the use by the appointing
authority, designated work units must be submitted to and approved by
the New Jersey Department of Personnel. Seniority shall be determined
by the number of regular hours worked by the intermittent employee.
Recall from furlough will be made a seniority order from the most
senior to the least senior employee from among furloughed employees
who are assigned within a designated work unit which may be the local
office and/or satellite office. In cases of equal seniority the tie
will be broken by determining the number of hours the employees were
in pay status under Special Service during the last two years
immediately preceding their conversion to an intermittent title.
Recall of employees may be extended on a regional or statewide basis
if the recall list for the work unit has been exhausted.
When the recall procedure is extended beyond the work unit or when
the recall is for less than hours of work, the termination actions listed
below will not apply when the intermittent employee cannot be
contacted or refuses an offer of recall. However, when an offer of
recall is accepted to a work unit other than the one from which the
employee was furloughed, the new work unit will become the employee's
seniority organizational unit for future furlough and recall action.
Recall actions shall be initiated during the first two hours or the
last two hours of the workday. If the department is unable to contact
the employee during these times, the next employee on the recall list
will be called until a sufficient number has been secured. If the
department is unable to contact an employee on two consecutive
occasions, the employee shall be notified in writing of the specific
dates and times the contacts were made. Employees will be given
five (5) calendar days from date of receipt to advise of their current
availability for future days from date of receipt of their current
availability for future scheduling. Failure to respond as directed
shall be considered a resignation. If on the next occasion the same
employee is unavailable, this also shall be considered a resignation.
Intermittent employees who are contacted and refuse an offer of
recall for reason other than verified illness, disability, or approved
leave may be resigned.
This job specification is applicable to the following title code: | | Job
Spec
Code | Variant | State,
Local or
Common | Class of
Service | Work
Week | State
Class
Code | Local
Class
Code | Salary
Range | Note | | 51631 | | S | N | 35 | 16 | N/A | A15 | - |
This job specification is for state government use only.
Salary range is only applicable to state government.
Local salaries are established by individual local jurisdictions.
8/04/2018 |
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