Tax Examiners and Collectors, and Revenue Agents

Tax Examiners and Collectors, and Revenue Agents typically perform the following tasks: • Send notices to taxpayers when accounts are delinquent. • Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns. • Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment. • 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. • Answer questions from taxpayers and assist them in completing tax forms. • Collect taxes from individuals or businesses according to prescribed laws and regulations. • Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property. • 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. • Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met. • Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments. • Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law. • Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information. • 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. • Review selected tax returns to determine the nature and extent of audits to be performed on them. • Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions. • Participate in informal appeals hearings on contested cases from other agents. • Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases. • Enter tax return information into computers for processing.