Tax Examiners, Collectors, and Revenue Agents

Description

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

Tasks

  • 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.

Knowledge

Law and Government — Knowledge of laws, legal codes, court procedures, precedents, government regulations, executive orders, agency rules, and the democratic political process.
Customer and Personal Service — Knowledge of principles and processes for providing customer and personal services. This includes customer needs assessment, meeting quality standards for services, and evaluation of customer satisfaction.
English Language — Knowledge of the structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar.
Computers and Electronics — Knowledge of circuit boards, processors, chips, electronic equipment, and computer hardware and software, including applications and programming.
Mathematics — Knowledge of arithmetic, algebra, geometry, calculus, statistics, and their applications.
Clerical — Knowledge of administrative and clerical procedures and systems such as word processing, managing files and records, stenography and transcription, designing forms, and other office procedures and terminology.
Economics and Accounting — Knowledge of economic and accounting principles and practices, the financial markets, banking and the analysis and reporting of financial data.
Education and Training — Knowledge of principles and methods for curriculum and training design, teaching and instruction for individuals and groups, and the measurement of training effects.
Psychology — Knowledge of human behavior and performance; individual differences in ability, personality, and interests; learning and motivation; psychological research methods; and the assessment and treatment of behavioral and affective disorders.
Communications and Media — Knowledge of media production, communication, and dissemination techniques and methods. This includes alternative ways to inform and entertain via written, oral, and visual media.

Skills

Active Listening — Giving full attention to what other people are saying, taking time to understand the points being made, asking questions as appropriate, and not interrupting at inappropriate times.
Mathematics — Using mathematics to solve problems.
Reading Comprehension — Understanding written sentences and paragraphs in work related documents.
Active Learning — Understanding the implications of new information for both current and future problem-solving and decision-making.
Speaking — Talking to others to convey information effectively.
Service Orientation — Actively looking for ways to help people.
Complex Problem Solving — Identifying complex problems and reviewing related information to develop and evaluate options and implement solutions.
Critical Thinking — Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions or approaches to problems.
Instructing — Teaching others how to do something.
Time Management — Managing one's own time and the time of others.

Abilities

Oral Comprehension — The ability to listen to and understand information and ideas presented through spoken words and sentences.
Information Ordering — The ability to arrange things or actions in a certain order or pattern according to a specific rule or set of rules (e.g., patterns of numbers, letters, words, pictures, mathematical operations).
Deductive Reasoning — The ability to apply general rules to specific problems to produce answers that make sense.
Problem Sensitivity — The ability to tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem.
Written Comprehension — The ability to read and understand information and ideas presented in writing.
Inductive Reasoning — The ability to combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events).
Oral Expression — The ability to communicate information and ideas in speaking so others will understand.
Near Vision — The ability to see details at close range (within a few feet of the observer).
Speech Clarity — The ability to speak clearly so others can understand you.
Speech Recognition — The ability to identify and understand the speech of another person.

Work Activities

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.
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.
Updating and Using Relevant Knowledge — Keeping up-to-date technically and applying new knowledge to your job.
Identifying Objects, Actions, and Events — Identifying information by categorizing, estimating, recognizing differences or similarities, and detecting changes in circumstances or events.
Analyzing Data or Information — Identifying the underlying principles, reasons, or facts of information by breaking down information or data into separate parts.
Interacting With Computers — Using computers and computer systems (including hardware and software) to program, write software, set up functions, enter data, or process information.
Organizing, Planning, and Prioritizing Work — Developing specific goals and plans to prioritize, organize, and accomplish your work.
Documenting/Recording Information — Entering, transcribing, recording, storing, or maintaining information in written or electronic/magnetic form.

Work Context

Telephone — How often do you have telephone conversations in this job?
Contact With Others — How much does this job require the worker to be in contact with others (face-to-face, by telephone, or otherwise) in order to perform it?
Face-to-Face Discussions — How often do you have to have face-to-face discussions with individuals or teams in this job?
Frequency of Decision Making — How frequently is the worker required to make decisions that affect other people, the financial resources, and/or the image and reputation of the organization?
Importance of Being Exact or Accurate — How important is being very exact or highly accurate in performing this job?
Indoors, Environmentally Controlled — How often does this job require working indoors in environmentally controlled conditions?
Importance of Repeating Same Tasks — How important is repeating the same physical activities (e.g., key entry) or mental activities (e.g., checking entries in a ledger) over and over, without stopping, to performing this job?
Structured versus Unstructured Work — To what extent is this job structured for the worker, rather than allowing the worker to determine tasks, priorities, and goals?
Deal With External Customers — How important is it to work with external customers or the public in this job?
Spend Time Making Repetitive Motions — How much does this job require making repetitive motions?

Interests

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.
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.
Social — Social occupations frequently involve working with, communicating with, and teaching people. These occupations often involve helping or providing service to others.
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.

Work Style

Integrity — Job requires being honest and ethical.
Attention to Detail — Job requires being careful about detail and thorough in completing work tasks.
Dependability — Job requires being reliable, responsible, and dependable, and fulfilling obligations.
Self Control — Job requires maintaining composure, keeping emotions in check, controlling anger, and avoiding aggressive behavior, even in very difficult situations.
Adaptability/Flexibility — Job requires being open to change (positive or negative) and to considerable variety in the workplace.
Cooperation — Job requires being pleasant with others on the job and displaying a good-natured, cooperative attitude.
Independence — Job requires developing one's own ways of doing things, guiding oneself with little or no supervision, and depending on oneself to get things done.
Analytical Thinking — Job requires analyzing information and using logic to address work-related issues and problems.
Stress Tolerance — Job requires accepting criticism and dealing calmly and effectively with high stress situations.
Concern for Others — Job requires being sensitive to others' needs and feelings and being understanding and helpful on the job.

Work Values

Achievement — Occupations that satisfy this work value are results oriented and allow employees to use their strongest abilities, giving them a feeling of accomplishment. Corresponding needs are Ability Utilization and Achievement.
Support — Occupations that satisfy this work value offer supportive management that stands behind employees. Corresponding needs are Company Policies, Supervision: Human Relations and Supervision: Technical.
Relationships — Occupations that satisfy this work value allow employees to provide service to others and work with co-workers in a friendly non-competitive environment. Corresponding needs are Co-workers, Moral Values and Social Service.
Working Conditions — Occupations that satisfy this work value offer job security and good working conditions. Corresponding needs are Activity, Compensation, Independence, Security, Variety and Working Conditions.
Recognition — Occupations that satisfy this work value offer advancement, potential for leadership, and are often considered prestigious. Corresponding needs are Advancement, Authority, Recognition and Social Status.
Independence — Occupations that satisfy this work value allow employs to work on their own and make decisions. Corresponding needs are Creativity, Responsibility and Autonomy.

Related Occupations

Lay Titles

National Wages and Employment Info


Median Wages (2008): $23.12 hourly, $48,100 annual.
Employment (2008): 66,030 employees