Employment Type : Full-Time
Performs tax audits of accounting records of business organizations, individuals, and partnerships by examining financial statements, balance sheets, sales and statistical reports, etc. Evaluates and determines consistency of accounting and records-keeping procedures in relation to Iowa tax liabilities. Audits may be performed when there is an omission of wage records, fraudulent or incorrect reporting, determination of liability, questionable employer-employee relationship, independent contractor status, missing wages investigation, cross match with federal unemployment tax returns, or mandated Federal requirements. Graduation from an accredited college or university with a Bachelor's degree with a minimum of twelve semester or equivalent hours in accounting, business administration or finance, and eighteen months of full-time professional auditing or accounting experience;
Investigates business establishments through field investigations, in order to determine legal status of employers in regard to their liability for state taxes. Must determine if employer is a profit-making organization or non-profit organization, i.e., sole proprietor, partnership, corporation, political subdivision, agricultural, domestic, construction, etc. After determination of their obligation under the law, must determine how rate is computed and the proper manner in which to file reports and pay taxes.
Investigates changes in business ownership to determine liability of successor employer for transfer of experience rating and to update and correct agency records. Explains effects of successorship to both predecessor and successor so they know their legal position in regard to reserve fund balances, hargeability for future benefits, and in some cases the possibility of successor liability for predecessor indebtedness.
Interprets Iowa Employment Security Laws as a representative of the department for accountants, CPA's, attorneys, political subdivisions and employers in the area. Speaks to organizations explaining and discussing laws administered by Iowa Workforce Development. Answers inquiries concerning benefit payments, chargebacks, transfer of charges, reimbursable accounts, new tax liability provisions, etc. Conducts and assists other investigators for potential fraud, misreporting and/or employer contribution errors to obtain underpayment and determination if fraud or misreporting has occurred. Reviews findings of Quality Control for assigned area and prepares records and reports to update and/or change agency records.
Investigates employers who are delinquent in filing their wage reports and/or paying their contributions. This can involve entering into payment agreements on behalf of the agency for delinquent contributions, filing liens, serving jeopardy assessments, distress warrants and/or investigating assets to be secured or securing total payment. Must review the status of the employer and account prior to contact relative to bankruptcy, successorship, business closing, etc. to determine correct procedures in accordance with agency policy and Iowa Employment Security Law.
Investigates employers for incorrect or omitted wage credits. Interrogation of employers and employees may be necessary in order to make a legal determination as to the status of the employing unit (employer/employee relationship). Secures all necessary wage information so the claimant will have the correct wage credit available for benefit payments. Also investigates business closings for proper determination of additional claims benefits.
Appears as a representative for the Iowa Workforce Development to verify legal points of the law and/or supply facts relating to liability determinations, rate computations, and other issues that are being appealed by the employer. In the absence of the Unemployment Insurance Legal Counsel, will cross examine witnesses to clarify the position of Iowa Workforce Development. May testify at administrative district court and grand jury hearings to present facts and evidence concerning agency employer investigations.
No applicant for employment with the Iowa Department of Workforce Development can have a current, ongoing overpayment balance with Iowa Workforce Development without a payment plan in place. Select positions will be subject to a criminal background check.