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.
- Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
- Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
- 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.
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.
- Conduct independent field audits and investigations of income tax returns to verify information or to amend tax liabilities.
- Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
- Review selected tax returns to determine the nature and extent of audits to be performed on them.
- Enter tax return information into computers for processing.
- Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
- Process individual and corporate income tax returns, and sales and excise tax returns.
- Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
- Recommend criminal prosecutions or civil penalties.
- Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
- Secure a taxpayer's agreement to discharge a tax assessment, or submit contested determinations to other administrative or judicial conferees for appeals hearings.
- Prepare briefs, and assist in searching and seizing records to prepare charges and documentation for court cases.
- Direct service of legal documents, such as subpoenas, warrants, notices of assessment and garnishments.
- Request that the state or federal revenue service prepare a return on a taxpayer's behalf in cases where taxes have not been filed.
- 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.
- Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records.
- Participate in informal appeals hearings on contested cases from other agents.
The data sources for the information displayed here include: O*NET™ 16.0.