Tax Examiner I

Maine Revenue Services

Tax Examiner I

Compliance Division

Special Enforcement Unit – Levy Section

-Anticipated Vacancy-

Code:  0511     Pay Grade: 18: $60,632.00/Annually, which includes a 25% stipend

Open For Recruitment:  September 19, 2023

Closes: October 3, 2023

Job Description:

This position is located within the Compliance Division, Special Enforcement Unit at 51 Commerce Drive, Augusta, Maine.  This Unit collects taxes through the use of enforced collection measures which include levy, seizure, civil litigation, revocation of seller’s certificates, blocking and revoking of professional licenses.

This is entry-level administrative trainee work learning the examination, review, assessment, and collection of all the taxes administered by Maine Revenue Services.  Responsibilities involve performing work in applying laws, rules and regulations, and reviewing assessments. Work is performed under limited supervision and requires the highest degree of accuracy and attention to detail.

Applicants must have the ability to work independently and as part of a team. This position interacts with a wide variety of people, at all different levels tactfully, knowledgeably, and professionally.  One must have the ability to gather information from a variety of sources, thoroughly review and analyze such information, and make decisions regarding the correct course of action.  A successful applicant must be able to communicate and write clearly and effectively; have the ability to comprehend federal and state tax law; possess excellent math skills with knowledge of basic accounting principles; and have the ability to deal effectively with taxpayers and their representatives in confrontational situations.

Typical Duties:

• Reviews tax returns, applications and records for completeness and accuracy.
• Identifies appropriate levy sources and determines if due process has been met.
• Answers telephones, writes letters, and communicates with a wide variety of people at all levels.
• Establishes taxpayer’s ability to pay and collects taxes through enforced collection measures and negotiates payment terms.
• Discusses and explains various tax forms, laws, and policies with taxpayers and their representatives.
• Explains state tax law, rules, regulations, statutes and polices to POAs, Certified Public Accountants, and taxpayers; explains basis and breakdown of tax liabilities and filing requirements.
• Interprets and applies federal and state tax codes for personal, business, and corporate taxes.
• Performs financial analysis for levies, payment plans, and offers-in-compromise.
• Prepares cases for charge off and works problem resolution cases.
• Prepares letters and other correspondence as necessary.

Knowledge, Skills, and Abilities Required:

• Knowledge of State tax laws, rules, and regulations.
• Knowledge of accounting procedures and systems.
• Knowledge of state and federal tax forms
• Knowledge of computerized taxation system.
• Knowledge of tax collection procedures.
• Ability to negotiate tax payment plans.
• Ability to explain tax laws, rules, procedures, and forms.
• Ability to deal effectively with taxpayers.
• Ability to present and defend technical and administrative decisions.
• Ability to write clear, concise reports.
• Ability to examine tax returns/forms and detect irregularities and errors.
• Ability apply business mathematics in defining and solving problems associated with tax enforcement and compliance.

Minimum Qualifications:

A Bachelor’s degree from an accredited educational institution – OR – four (4) years of equivalent post-secondary education, training, and/or professional level competency in accounting, tax collection, finance, or directly related computer science that demonstrates the ability to use independent judgment, initiative, and discretion to make decisions on complex matters.

Please note:  All job candidates applying for Maine Revenue Services’ positions will be subject to a tax clearance check.   In order to be selected for a position, all returns must be filed, and tax liabilities must be paid in full.  The results of the tax clearance check will be documented as part of the selection process.

For all candidates not currently employed at Maine Revenue Services:  State law requires that applicants seeking initial employment with Maine Revenue Services undergo a fingerprint-based state and criminal history record check.

Benefits: 

No matter where you work across Maine state government, you find employees who embody our state motto—"Dirigo" or "I lead"—as they provide essential services to Mainers every day. We believe in supporting our workforce's health and wellbeing with a valuable total compensation package, including:

• Tuition Reimbursement (including reimbursement for CPA exam) – MRS encourages employees to further their self-development through higher learning by offering generous tuition reimbursement.
• Public Service Student Loan Forgiveness – The State of Maine is a qualified employer for this federal program. For more information, visit the Federal Student Aid office.
• Continuing Professional Training – MRS is committed to providing ongoing professional training and development opportunities to our employees.
• Work-Life Balance – Rest is essential. Take time for yourself using 13 paid holidays, 12 days of sick leave, and 3+ weeks of vacation leave annually. Vacation leave accrual increases with years of service, and overtime-exempt employees receive personal leave.
• Gym Membership Reimbursement – Improve overall health with regular exercise and receive up to $40 per month to offset this expense.
• Health Insurance Coverage – The State of Maine pays 85%-100% of employee-only premiums ($10,150.80 - $11,942.16 annual value), depending on salary. Use this chart to find the premium costs for you and your family, including the percentage of dependent coverage paid by the State.
• Health Insurance Premium Credit – Participation decreases employee-only premiums by 5%. Visit the Office of Employee Health and Wellness for more information about program requirements.
• Dental Insurance – The State of Maine pays 100% of employee-only dental premiums ($379.60 annual value).
• Retirement Plan – The State of Maine contributes 13.16% of pay to the Maine Public Employees Retirement System (MainePERS), on behalf of the employee.
• Voluntary Deferred Compensation – Save additional pre-tax funds for retirement in a MaineSaves 457(b) account through payroll deductions.
• Health and Dependent Care Flexible Spending Accounts – Set aside money pre-tax to help pay for out-of-pocket health care expenses and/or daycare expenses.
• Living Resources Program – Navigate challenging work and life situations with our employee assistance program.
• Parental leave is one of the most important benefits for any working parent. All employees who are welcoming a child—including fathers and adoptive parents—receive four weeks of fully paid parental leave. Additional, unpaid leave may also be available, under the Family and Medical Leave Act.
• Learn about additional wellness benefits for State employees from the Office of Employee Health and Wellness.

There's a job and then there's purposeful, transformative work. Our aim is to create a workplace where you can learn, grow, and continuously refine your skills. Applicants demonstrate job requirements in differing ways, and we appreciate that many skills and backgrounds can make people successful in this role. As an Equal Opportunity employer, Maine State Government embraces a culture of respect and awareness. We are committed to creating a strong sense of belonging for all team members, and our process ensures an inclusive environment to applicants of all backgrounds including diverse race, color, sex, sexual orientation or gender identity, physical or mental disability, religion, age, ancestry, national origin, familial status or genetics. If you’re looking for a great next step, and want to feel good about what you do, we’d love to hear from you. Please note reasonable accommodations are provided to qualified individuals with disabilities upon request.