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Class Definition
GENERAL STATEMENT OF DUTIES: To assist in the Division of Taxation’s tax collection program of delinquent accounts and the securing of delinquent tax returns by assisting in the performance of moderately complex tax collection activities in the field or office; and to do related work as required.
SUPERVISION RECEIVED: Works under the close supervision and receives instructions from a Revenue Officer of higher grade in the performance of tax collection activities; work is reviewed on an ongoing basis for progress and for results obtained and conformance to laws, regulations and procedures for the proper collection of taxes.
SUPERVISION EXERCISED: Usually none.
Illustrative Examples of Work Performed
To assist in the Division of Taxation’s tax collection program of delinquent accounts and the securing of delinquent tax returns by assisting in the performance of moderately complex tax collection activities.
To assist in the conducting of interviews with taxpayers and their representatives to determine methods of liquidating previously determined tax liabilities, and provide taxpayers with tax information and business counsel to promote voluntary compliance with state tax laws.
To assist in the verification and analysis of the taxpayer’s financial condition by an investigation of financial statements submitted by the taxpayer, or by obtaining financial information from third party sources, and arrange payment agreements according to the determination of the taxpayer’s financial condition and ability to pay.
To assist in the determination of the lien rights or equity of the state in the taxpayer’s property or rights to property prior to taking enforcement action.
To assist in the making of a variety of offers in compromise related to delinquency and penalty assessments, nonpayment penalties and enforcement procedures, and determine and recommend transferee assessments against corporate officers and employees where the liability cannot be collected from the corporate entity.
To assist in conducting investigations relative to delinquent accounts or returns which involve decedent’s estates and various insolvency proceedings under state and federal bankruptcy laws.
To advice taxpayers on such matters as taxable income, allowable deductions, and the taxability of articles or service to facilitate the preparation of delinquent returns, and also advise taxpayers of the various payment provisions of the state tax laws and their possible liability for penalties if they fail to comply with such provisions.
As required, to collect monies determined to be owed following tax liability investigations.
To do related work as required.
Required Qualifications for Appointment
KNOWLEDGE, SKILLS AND CAPACITIES: A working knowledge of the pertinent provisions of the state’s tax laws, rules and regulations dealing with taxpayer liability and the ability to interpret such laws, rules, and regulations to individuals, partnership and corporate business organizations; a working knowledge of investigative techniques involved in the collection of delinquent taxes, and the ability to apply said techniques, a working knowledge of the legal principles of property rights and the ability to apply said principles in seeking liens on property for tax collection purposes; the ability to read and interpret financial statements for tax collection purposes, a working knowledge of the laws, rules, and regulations governing the collection of delinquent taxes and the ability to apply said laws, rules, and regulations; a working knowledge of state and federal insolvency laws and proceedings; the ability to establish and maintain effective working relations with delinquent taxpayers or their representatives; and related capacities and abilities.
EDUCATION AND EXPERIENCE: Education: Graduation from a four-year college of recognized standing with a major in Accounting or closely related” field or twenty-seven (27) credits in Accounting/Finance or a Master’s Degree in Accounting.
SPECIAL REQUIREMENT: At the time of appointment and continually thereafter, must possess and maintain a valid motor vehicle operator’s license.
Supplemental Information
https://www.e-verify.gov/sites/default/files/everify/posters/IER_RighttoWorkPoster.pdf (Download PDF reader)
https://e-verify.uscis.gov/web/media/resourcesContents/E-Verify_Participation_Poster_ES.pdf (Download PDF reader)
