ABOLISHED 07/06/2017 PER PAY LETTER 17-25 - Inheritance and Gift Tax Examiner III
California State Personnel Board Specification
Schematic Code: JK62
Class Code: 4488
Established: 06/06/1958
Revised: --
Title Changed: --
Definition
Under the administrative direction in an assigned area, to supervise examiners engaged in examinations to determine tax liability under the inheritance and gift tax laws, and to assist the public and inheritance tax appraisers in the application of the provisions of such laws; to perform the most difficult examinations; and to do other related work.
Typical Tasks
Schedules, assigns, coordinates, and reviews the work of Inheritance and Gift Tax Examiners engaged in examining gift tax returns and inheritance tax appraisers' reports to determine tax liability under the inheritance and gift tax laws, and financial statements to determine the value of securities of closely-held corporations and similar business interests for tax determination purposes; assists the examining staff, inheritance tax appraisers and their staffs, and others in solution of technical procedures in preparation of inheritance tax appraisers' reports, gift tax returns, and similar matters; refers to his/her superiors major problems requiring interpretation and policy decisions; suggests to his/her superiors the scope and procedure of examination; performs the most difficult inheritance and gift tax examinations, particularly where policy or procedural problems are anticipated; supervises the issuance of consents to the transfer of personal property; corresponds on tax matters; trains personnel, evaluates their performance, and takes or recommends appropriate action; prepares required work load data for management and other budgetary purposes.
Minimum Qualifications
Either I
One year of experience in the California state service performing the duties of an Inheritance and Gift Tax Examiner II or performing the duties of a professional accounting or auditing class equivalent in level to Governmental Auditor II.
Or II
Experience: Three years of increasingly responsible professional accounting or auditing experience, including at least one year at a level equivalent to conducting a variety of audits or financial examinations. and
Education: Either
1. Completion of a prescribed professional accounting curriculum given by a residence or correspondence school of accountancy, including courses in elementary and advanced accounting, auditing, cost accounting, and business law. or
2. Completion at a collegiate-grade residence institution of the equivalent of sixteen semester hours of professional accounting courses, including courses in elementary and advanced accounting, auditing, and cost accounting, and three semester hours of business law.
Knowledge and Abilities
Knowledge of: General accounting and auditing principles and procedure; provisions of the State inheritance and gift tax laws and regulations as well as related Federal laws and regulations; leading court decisions in inheritance tax cases; Probate Code and the laws governing separate and community property, joint tenancies, gifts, and taxable transfers; principles and techniques of personnel management and supervision, planning, organizing, and directing the work of others.
Ability to: Apply general accounting and auditing principles and procedure; apply the provisions of the State inheritance and gift tax laws and regulations as well as related Federal laws and regulations; analyze financial statements to determine the market value of closely-held securities of corporations and other businesses; plan, organize, and direct the work of others; supervise a staff engaged in the examination and verification of inheritance tax appraisers' reports, gift tax returns and determinations, and financial statements; analyze data and draw sound conclusions; analyze situations accurately and adopt an effective course of action; prepare clear, complete, concise reports; establish and maintain cooperative relations with those contacted in the work; speak and write effectively.
Special Requirement
Ability to qualify for a fidelity bond.
