Tax Examiners and Collectors, and Revenue Agents
Core Tasks Include:
- Collect taxes from individuals or businesses according to prescribed laws and regulations.
- Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.
- Maintain records for each case, including contacts, telephone numbers, and actions taken.
- Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
- Send notices to taxpayers when accounts are delinquent.
- Check tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation.
- Answer questions from taxpayers and assist them in completing tax forms.
- Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
- Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
Supplemental Tasks Include:
- Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
- Enter tax return information into computers for processing.
- Conduct independent field audits and investigations of income tax returns to verify information or to amend tax liabilities.
- Review selected tax returns to determine the nature and extent of audits to be performed on them.
- Investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third parties.
- Process individual and corporate income tax returns, and sales and excise tax returns.
- Recommend criminal prosecutions or civil penalties.
- Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
- Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
- Participate in informal appeals hearings on contested cases from other agents.
- Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
- Direct service of legal documents, such as subpoenas, warrants, notices of assessment and garnishments.
- Secure a taxpayer's agreement to discharge a tax assessment, or submit contested determinations to other administrative or judicial conferees for appeals hearings.
- Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
- Request that the state or federal revenue service prepare a return on a taxpayer's behalf in cases where taxes have not been filed.
- Prepare briefs, and assist in searching and seizing records to prepare charges and documentation for court cases.
- Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records.
The data sources for the information displayed here include: O*NET™ 16.0.