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.
Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
Send notices to taxpayers when accounts are delinquent.
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.
Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
Enter tax return information into computers for processing.
Conduct independent field audits and investigations of income tax returns to verify information or to amend tax liabilities.
Review selected tax returns to determine the nature and extent of audits to be performed on them.
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.
Process individual and corporate income tax returns, and sales and excise tax returns.
Recommend criminal prosecutions or civil penalties.
Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
Participate in informal appeals hearings on contested cases from other agents.
Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
Direct service of legal documents, such as subpoenas, warrants, notices of assessment and garnishments.
Secure a taxpayer's agreement to discharge a tax assessment, or submit contested determinations to other administrative or judicial conferees for appeals hearings.
Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
Request that the state or federal revenue service prepare a return on a taxpayer's behalf in cases where taxes have not been filed.
Prepare briefs, and assist in searching and seizing records to prepare charges and documentation for court cases.
Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records.
Knowledge
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.
Economics and Accounting
Knowledge of economic and accounting principles and practices, the financial markets, banking and the analysis and reporting of financial data.
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.
Law and Government
Knowledge of laws, legal codes, court procedures, precedents, government regulations, executive orders, agency rules, and the democratic political process.
Mathematics
Knowledge of arithmetic, algebra, geometry, calculus, statistics, and their applications.
English Language
Knowledge of the structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar.
Skills
Reading Comprehension
Understanding written sentences and paragraphs in work related documents.
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.
Speaking
Talking to others to convey information effectively.
Critical Thinking
Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions or approaches to problems.
Active Learning
Understanding the implications of new information for both current and future problem-solving and decision-making.
Writing
Communicating effectively in writing as appropriate for the needs of the audience.
Abilities
Oral Comprehension
The ability to listen to and understand information and ideas presented through spoken words and sentences.
Written Comprehension
The ability to read and understand information and ideas presented in writing.
Oral Expression
The ability to communicate information and ideas in speaking so others will understand.
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.
Deductive Reasoning
The ability to apply general rules to specific problems to produce answers that make sense.
Inductive Reasoning
The ability to combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events).
Work Activities
Establishing and Maintaining Interpersonal Relationships
Developing constructive and cooperative working relationships with others, and maintaining them over time.
Getting Information
Observing, receiving, and otherwise obtaining information from all relevant sources.
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.
Organizing, Planning, and Prioritizing Work
Developing specific goals and plans to prioritize, organize, and accomplish your work.
Processing Information
Compiling, coding, categorizing, calculating, tabulating, auditing, or verifying information or data.
Making Decisions and Solving Problems
Analyzing information and evaluating results to choose the best solution and solve problems.
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.
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.
Work Context
Telephone
How often do you have telephone conversations in this job?
Indoors, Environmentally Controlled
How often does this job require working indoors in environmentally controlled conditions?
Electronic Mail
How often do you use electronic mail 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?
Deal With External Customers
How important is it to work with external customers or the public in this job?
Face-to-Face Discussions
How often do you have to have face-to-face discussions with individuals or teams in this job?
Importance of Being Exact or Accurate
How important is being very exact or highly accurate in performing 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?
Impact of Decisions on Co-workers or Company Results
How do the decisions an employee makes impact the results of co-workers, clients or the company?
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?
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.
Self Control
Job requires maintaining composure, keeping emotions in check, controlling anger, and avoiding aggressive behavior, even in very difficult situations.
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.
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.
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.
Cooperation
Job requires being pleasant with others on the job and displaying a good-natured, cooperative attitude.
Adaptability/Flexibility
Job requires being open to change (positive or negative) and to considerable variety in the workplace.
Initiative
Job requires a willingness to take on responsibilities and challenges.
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 employees to work on their own and make decisions. Corresponding needs are Creativity, Responsibility and Autonomy.
