Tax Examiners, Collectors, and Revenue Agents

Career Description: Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.

Industry: Business and Financial Operations

Other Job Titles for Tax Examiners, Collectors, and Revenue Agents:

• Realistic: Realistic occupations frequently involve work activities that include practical, hands-on problems and solutions. They often deal with plants, animals, and real-world materials like wood, tools, and machinery. Many of the occupations require working outside, and do not involve a lot of paperwork or working closely with others.
• Investigative: Investigative occupations frequently involve working with ideas, and require an extensive amount of thinking. These occupations can involve searching for facts and figuring out problems mentally.
• Artistic: Artistic occupations frequently involve working with forms, designs and patterns. They often require self-expression and the work can be done without following a clear set of rules.
• Social: Social occupations frequently involve working with, communicating with, and teaching people. These occupations often involve helping or providing service to others.
• Enterprising: Enterprising occupations frequently involve starting up and carrying out projects. These occupations can involve leading people and making many decisions. Sometimes they require risk taking and often deal with business.
• Conventional: Conventional occupations frequently involve following set procedures and routines. These occupations can include working with data and details more than with ideas. Usually there is a clear line of authority to follow.
• First Interest High-Point: Primary-Rank Descriptiveness
• Second Interest High-Point: Secondary-Cutoff/Rank Descriptiveness
• Third Interest High-Point: Tertiary-Cutoff/Rank Descriptiveness

• 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.
• Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
• 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.
• 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.
• 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.
• 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.
• Arrange for maintenance and liquidation of delinquent properties.
• Authorize and sign mail collection letters.
• Open accounts for clients and disburse funds from clients' accounts to creditors.

Emerging Tasks

• Answer questions from taxpayers and assist them with completing tax forms.
• Investigate and assess damage to property and create or review property damage estimates.
• Review police reports, medical treatment records, medical bills, or physical property damage to determine the extent of liability.

• Analyzing Data or Information: Identifying the underlying principles, reasons, or facts of information by breaking down information or data into separate parts.
• Assisting and Caring for Others: Providing personal assistance, medical attention, emotional support, or other personal care to others such as coworkers, customers, or patients.
• Coaching and Developing Others: Identifying the developmental needs of others and coaching, mentoring, or otherwise helping others to improve their knowledge or skills.
• Communicating with Persons Outside Organization: Communicating with people outside the organization, representing the organization to customers, the public, government, and other external sources. This information can be exchanged in person, in writing, or by telephone or e-mail.
• Communicating with Supervisors, Peers, or Subordinates: Providing information to supervisors, co-workers, and subordinates by telephone, in written form, e-mail, or in person.
• Controlling Machines and Processes: Using either control mechanisms or direct physical activity to operate machines or processes (not including computers or vehicles).
• Coordinating the Work and Activities of Others: Getting members of a group to work together to accomplish tasks.
• Developing and Building Teams: Encouraging and building mutual trust, respect, and cooperation among team members.
• Developing Objectives and Strategies: Establishing long-range objectives and specifying the strategies and actions to achieve them.
• Documenting/Recording Information: Entering, transcribing, recording, storing, or maintaining information in written or electronic/magnetic form.
• Drafting, Laying Out, and Specifying Technical Devices, Parts, and Equipment: Providing documentation, detailed instructions, drawings, or specifications to tell others about how devices, parts, equipment, or structures are to be fabricated, constructed, assembled, modified, maintained, or used.
• Establishing and Maintaining Interpersonal Relationships: Developing constructive and cooperative working relationships with others, and maintaining them over time.
• Estimating the Quantifiable Characteristics of Products, Events, or Information: Estimating sizes, distances, and quantities; or determining time, costs, resources, or materials needed to perform a work activity.
• Evaluating Information to Determine Compliance with Standards: Using relevant information and individual judgment to determine whether events or processes comply with laws, regulations, or standards.
• Getting Information: Observing, receiving, and otherwise obtaining information from all relevant sources.
• Guiding, Directing, and Motivating Subordinates: Providing guidance and direction to subordinates, including setting performance standards and monitoring performance.
• Handling and Moving Objects: Using hands and arms in handling, installing, positioning, and moving materials, and manipulating things.
• Identifying Objects, Actions, and Events: Identifying information by categorizing, estimating, recognizing differences or similarities, and detecting changes in circumstances or events.
• Inspecting Equipment, Structures, or Material: Inspecting equipment, structures, or materials to identify the cause of errors or other problems or defects.
• Interacting With Computers: Using computers and computer systems (including hardware and software) to program, write software, set up functions, enter data, or process information.
• Interpreting the Meaning of Information for Others: Translating or explaining what information means and how it can be used.
• Judging the Qualities of Things, Services, or People: Assessing the value, importance, or quality of things or people.
• Making Decisions and Solving Problems: Analyzing information and evaluating results to choose the best solution and solve problems.
• Monitor Processes, Materials, or Surroundings: Monitoring and reviewing information from materials, events, or the environment, to detect or assess problems.
• Monitoring and Controlling Resources: Monitoring and controlling resources and overseeing the spending of money.
• Operating Vehicles, Mechanized Devices, or Equipment: Running, maneuvering, navigating, or driving vehicles or mechanized equipment, such as forklifts, passenger vehicles, aircraft, or water craft.
• Organizing, Planning, and Prioritizing Work: Developing specific goals and plans to prioritize, organize, and accomplish your work.
• Performing Administrative Activities: Performing day-to-day administrative tasks such as maintaining information files and processing paperwork.
• Performing for or Working Directly with the Public: Performing for people or dealing directly with the public. This includes serving customers in restaurants and stores, and receiving clients or guests.
• Performing General Physical Activities: Performing physical activities that require considerable use of your arms and legs and moving your whole body, such as climbing, lifting, balancing, walking, stooping, and handling of materials.
• Processing Information: Compiling, coding, categorizing, calculating, tabulating, auditing, or verifying information or data.
• Provide Consultation and Advice to Others: Providing guidance and expert advice to management or other groups on technical, systems-, or process-related topics.
• Repairing and Maintaining Electronic Equipment: Servicing, repairing, calibrating, regulating, fine-tuning, or testing machines, devices, and equipment that operate primarily on the basis of electrical or electronic (not mechanical) principles.
• Repairing and Maintaining Mechanical Equipment: Servicing, repairing, adjusting, and testing machines, devices, moving parts, and equipment that operate primarily on the basis of mechanical (not electronic) principles.
• Resolving Conflicts and Negotiating with Others: Handling complaints, settling disputes, and resolving grievances and conflicts, or otherwise negotiating with others.
• Scheduling Work and Activities: Scheduling events, programs, and activities, as well as the work of others.
• Selling or Influencing Others: Convincing others to buy merchandise/goods or to otherwise change their minds or actions.
• Staffing Organizational Units: Recruiting, interviewing, selecting, hiring, and promoting employees in an organization.
• Thinking Creatively: Developing, designing, or creating new applications, ideas, relationships, systems, or products, including artistic contributions.
• Training and Teaching Others: Identifying the educational needs of others, developing formal educational or training programs or classes, and teaching or instructing others.
• Updating and Using Relevant Knowledge: Keeping up-to-date technically and applying new knowledge to your job.

Detailed Work Activities

• advise clients on financial matters
• analyze data to discover facts in case
• analyze existing evidence or facts
• analyze financial data
• compute taxes
• conduct financial investigations
• confer with taxpayer or representative
• determine if evidence is sufficient to recommend prosecution
• determine tax liability according to prescribed laws
• direct serving of legal documents
• follow tax laws or regulations
• gather relevant financial data
• interview client to obtain additional tax information
• make presentations on financial matters
• negotiate payment arrangements with customers
• note discrepancies in financial records
• participate in appeals hearings
• prepare audit reports or recommendations
• prepare correspondence relating to financial discrepancies
• prepare tax reports
• recommend customer payment plan
• use accounting terminology
• verify bank or financial transactions
• write administrative procedures services manual
• write legal correspondence
• use appraisal techniques in purchasing
• use computers to enter, access or retrieve data
• use interpersonal communication techniques
• use spreadsheet software
• use word processing or desktop publishing software
• write business correspondence
• write business project or bid proposals
• supervise clerical or administrative personnel
• understand government labor or employment regulations
• use computers to enter, access or retrieve data
• use government regulations
• use information from previous employers to determine applicant acceptability
• use interviewing procedures
• use knowledge of investigation techniques
• use public speaking techniques
• review loan applications
• select applicants meeting qualifications
• use computers to enter, access and retrieve financial data
• use computers to enter, access or retrieve data
• use interviewing procedures
• use knowledge of investigation techniques
• use knowledge of relevant laws
• use negotiation techniques
• use oral or written communication techniques
• use spreadsheet software
• use word processing or desktop publishing software
• verify information for credit investigations
• write legal correspondence

Overall Experience
Previous work-related skill, knowledge, or experience is required for these occupations. For example, an electrician must have completed three or four years of apprenticeship or several years of vocational training, and often must have passed a licensing exam, in order to perform the job.

Job Training
Employees in these occupations usually need one or two years of training involving both on-the-job experience and informal training with experienced workers.

Education
Most occupations in this zone require training in vocational schools, related on-the-job experience, or an associate's degree. Some may require a bachelor's degree.

Examples
These occupations usually involve using communication and organizational skills to coordinate, supervise, manage, or train others to accomplish goals. Examples include funeral directors, electricians, forest and conservation technicians, legal secretaries, interviewers, and insurance sales agents.

• Average hourly wage (2007) -$22.56
• Average annual wage (2007) - $46,920.00

• Projected growth (2006-2016): 2.14%
• Projected need (2006-2016): 1,730
• Employment (2006): 80,726

• Accountants
• Actuaries
• Appraisers, Real Estate
• Assessors
• Credit Analysts
• Insurance Adjusters, Examiners, and Investigators
• Purchasing Agents, Except Wholesale, Retail, and Farm Products
• Tax Preparers
• Wholesale and Retail Buyers, Except Farm Products
• Tellers