Tax Examiners and Collectors, and Revenue Agents

Finance

Level 4476 of 1200 points

Job description

Tax Examiners and Collectors, and Revenue Agents

Job purpose

To determine tax liability and collect taxes from individuals and businesses according to prescribed laws and regulations, and to deal with taxpayers on returns, discrepancies and delinquent accounts, so that the correct amount of tax is assessed, paid and recorded.

Skills

Working knowledge of the tax code and of the regulations, agency rules and court procedures governing assessment, appeal and enforcement, kept current as the code changes; accounting procedure and arithmetic sufficient to evaluate financial information, examine accounting records and verify computations; and command of tax-processing and records systems, with clear written and spoken English. A bachelor's degree is the most common qualification, with about a quarter holding an associate's degree and a similar proportion a school-leaving qualification, together with related experience and one to two years of on-the-job and informal training.
Confers with taxpayers and their representatives on the laws bearing on a return and to resolve problems with it; answers their questions and helps them complete forms, and contacts them by post or telephone over discrepancies and missing documentation. Notifies overpayment or underpayment and issues notices on delinquent accounts. Explanations must be given to people without technical knowledge, often in unwelcome circumstances, and disagreement is common; may take part in appeals hearings.
Reviews filed returns to establish whether claimed credits and deductions are allowed in law, checks identification numbers, computations and supporting documentation, and selects returns for audit. Examines tax assets and liabilities to resolve delinquent cases, investigates claims of inability to pay by researching court records for liens or locating assets through third parties, and judges whether accounting methods comply with statute. Cases are decided within a defined statutory framework that must be interpreted for particular circumstances.
Manages a caseload from first notice to settlement or appeal, imposing payment deadlines and monitoring payments, and setting own priorities within agency procedure and statutory time limits, under time pressure across a large volume of repeated cases.
Work is carried out seated at a workstation, keying return information and case records. No manual handling demands beyond sustained keyboard use.

Responsibilities

No line management. Contributes to and helps build a team, coordinates and leads others on particular pieces of work, and trains colleagues.
Determines tax liability and collects taxes due, issues refunds or requests further payment, decides the method of debt settlement — an offer of compromise, wage garnishment, or seizure and sale of property — and directs the service of legal documents such as warrants, notices of assessment and garnishments. The sums assessed and recovered are the organisation's revenue; discretion is bounded by prescribed law and agency procedure.
Ordinary care of a workstation and of the tax processing and case systems used, much routine processing being automated. Assists in searching and seizing records, and directs the disposal of seized property rather than handling assets.
Maintains the record of each case — contacts made, telephone numbers, actions taken — and enters return information for processing. Handles taxpayers' personal and financial details and prepares briefs and documentation for court cases. Exactness is critical, since an assessment, refund or enforcement step taken on incorrect figures has direct consequences for the taxpayer and the organisation.

Effort required

Close and repeated attention to detail across a high volume of returns, computations and case records, where being exact is the central requirement. Decisions are frequent, made under time pressure and often on incomplete information about a taxpayer's assets or capacity to pay.
Deals with taxpayers who are unwilling or angry about money they are said to owe, and must remain courteous, impartial and firm while imposing deadlines and pursuing enforcement, under challenge and in close contact with the public.
Seated at a screen and keyboard for most of the day, with repetitive hand and finger movement. No lifting or exertion.

Working conditions

Indoor, environmentally controlled office work; no hazardous conditions, contaminants, noise or outdoor exposure is recorded. The demand is interpersonal: a heavy volume of contact with the public and colleagues by e-mail, telephone, letter and face-to-face discussion, at close proximity, including people who are unpleasant, angry or discourteous.
Most incumbents work a regular established schedule; about half work a forty-hour week, a smaller group longer and some fewer hours, with a small seasonal element. No shift, night or on-call requirement is recorded. Considerable freedom to determine tasks and priorities and how a case is settled, inside prescribed law and agency procedure, with frequent decisions that affect colleagues and organisational results.

Skills

40% · 231 points▾

KnowledgeLevel 4 of 8
72 of 144 points
Factual and theoretical knowledge in broad contexts within a field of work. The job requires a range of thinking and practical knowledge to find solutions to specific problems in the job or study area.
Interpersonal and communication skillsLevel 3 of 5
58 of 96 points
Effective communication and interpersonal relationships. The job holder is required to adapt communication to different audiences and foster trust, cooperation and positive working relationships.
Problem-solving skillsLevel 3 of 5
58 of 96 points
Variable problems. The job involves dealing with different kinds of problems that require careful thinking, research into different options or adjusting existing ways of doing things. Guidance and resources may be limited.
Planning and organisational skillsLevel 3 of 5
43 of 72 points
Moderate organisational skills required. The job requires the organising and prioritising of multiple tasks, with some level of adjustment to plans on the basis of changing circumstances or deadlines.
Physical skillsLevel 0 of 5
0 of 72 points
Not applicable. The job does not require any particular physical skills (although there is likely to be some physical activity).

Responsibility

35% · 142 points▾

PeopleLevel 1 of 5
29 of 144 points
Very limited. Not required to supervise or perform a caregiving role. The job may involve providing basic guidance to or orientation for others, such as helping new colleagues settle in.
Goods and equipmentLevel 1 of 5
17 of 84 points
Limited responsibility for goods or equipment. The job involves the care and proper use of low-value tools or materials, with minimal responsibility for their maintenance or security.
InformationLevel 3 of 5
58 of 96 points
Moderate responsibility for information. The job involves managing information to ensure it is accurate, of high quality and secure. The job holder may make decisions about the handling of sensitive data.
Financial resourcesLevel 2 of 5
38 of 96 points
Limited responsibility for financial resources. The job involves handling limited financial resources, such as managing small budgets, processing invoices or participating in financial planning discussions.

Effort

15% · 79 points▾

Mental effortLevel 3 of 5
36 of 60 points
High level of mental effort. The job involves frequent concentration on complex tasks that require considerable mental effort, such as interpreting complex data.
Psychosocial and emotional effortLevel 3 of 5
43 of 72 points
Moderate psychosocial and emotional effort. The job requires the regular management of emotional responses, such as dealing with sensitive or challenging individuals or situations.
Physical effortLevel 0 of 5
0 of 48 points
Not applicable. The job does not require any physical effort.

Working Conditions

10% · 24 points▾

Environment (physical, psychological or emotional)Level 1 of 5
17 of 84 points
Minimal exposure to hazards or stress. The job involves little or no exposure to physical hazards (e.g. chemicals, moving equipment, noise) and minimal emotional or psychological risks (e.g. occasional routine tasks with no emotional burden). There is minor exposure to dust, dirt, fumes, noise, waste, poor lighting, etc.
Organisational environmentLevel 1 of 5
7 of 36 points
Minimal organisational demands. The job requires standard working hours with no night shifts or irregular schedules. There is little or no need for travel or digital connectivity beyond typical working hours.