New York State Department of Civil Service

Division of Classification & Compensation

Tentative Classification Standard

                                                                                                Occ. Code 0610110

Tax Compliance Agent 1, Grade 14             0610110

Tax Compliance Agent 2, Grade 17             0610120

Tax Compliance Agent 3, Grade 21             0610130

Brief Description of Class Series

            Tax Compliance Agents enforce provisions of the Tax Law, the Labor Law, and other laws concerning contribution liabilities by collecting taxes from delinquent taxpayers. These positions compile records of properties seized and their disposition in order to document seizure and sale activities. These positions are distinguished by their assignments in the field to visit homes and places of business to meet face-to-face with delinquent taxpayers who have not responded to written directives.

Tax Compliance Agents are only classified at the Department of Taxation and Finance, and the Department of Labor.

Distinguishing Characteristics

Tax Compliance Agent 1: entry-level; visits tax debtors at their homes or places of business and meets face-to-face to explain and collect payments owed; enforces collection by placing levies on tax debtor's assets and by legal seizure and sale of tax debtor's property.

Tax Compliance Agent 2: first supervisory level; oversees the daily operations of a section or unit comprised of at least three Tax Compliance Agents 1.

Tax Compliance Agent 3: second supervisory level; supervises a team of three or more Tax Compliance Agents 2 and lower level clerical staff; assists Tax Compliance Managers in administering and directing Tax Compliance operations in a District Office. 

Related Class

Tax Compliance Representatives perform paraprofessional duties to collect delinquent taxes, Unemployment Insurance contributions, and payroll tax reports. These positions trace and contact tax debtors by telephone or in writing to resolve their outstanding obligations.

Illustrative Tasks

Tax Compliance Agent 1

Works in the field to enforce compliance with New York State Tax and Labor laws, rules, and regulations.

Traces the location of tax debtors.

·         Checks departmental records for debtor’s address or address of employer/business.

·         Checks public records and works with State, county, and local agencies to locate delinquent individuals.

·         Contacts and interviews employers, neighbors, business associates, relatives and others who may know the whereabouts of the tax debtor.

Conducts on-site visits of debtor’s residence or place of business.

·         Explains the type of assessment and basis for the bill, including the computation of penalties and interest, and other compliance regulations.

·         Checks retail vendors and flea markets for compliance with sales tax regulations. 

Collects State taxes, interest, penalties, delinquent tax returns, and other financial obligations from businesses and/or debtors who have failed to respond to correspondence.

·         Determines financial ability to pay.

·         Obtains knowledge of other liens or liabilities against assets and properties.

·         May approve a deferred payment agreement.

Enforces the collection of delinquent taxes, penalties, interest, and other financial obligations through income executions, seizes, or levies in the assets of the taxpayers.

·         Locates and compiles information on property or other assets that may be levied or seized to satisfy debt.

·         Inspects public records, mortgage records, and requests necessary documentation from bank officers.

Secures, files and serves tax warrants to establish a legal basis for actions against the debtor.

·         Provides information necessary to prepare the warrant.

·         Notifies the debtor of the filing of the warrant.

Enforces collection of tax debt, under authority of a tax warrant by means of levies on the assets of the debtor.

·         Prepares tax collector’s levy and updated penalty and interest charges.

·         Serves the tax collector’s levy on bank officers, and company or corporate officers to effect transfer of funds.

Enforces collection of debt by means of seizure and sale of the property or assets of the tax debtor, or the seizure and closing of business.

·         Makes arrangement for the security, protection, preservation, and final disposition of seized property with local law enforcement officials.

·         Posts seizure notices on the property to be seized.

·         Assists in the sale of seized assets and prepares and submits detailed reports of each case handled.

Prepares and submits written reports.

• Prepares an itinerary of field visits.

• Prepares periodic reports of hours worked, visits made, monies collected, cases closed, and cases still pending.

            Tax Compliance Agent 2

May perform any of the duties of a Tax Compliance Agent 1.

Supervises and oversees a staff of Tax Compliance Agents 1.

·         Assigns collection cases to agents.

·         Approves daily itineraries of field visits.

·         Reviews the results of field visits to ensure all efforts were made to collect delinquent taxes.

·         Trains staff in all phases of tax compliance operations, including disseminating policy directives, methods of interaction with tax debtor, and optimizing collections.

·         Assigns work activities based on unit goals, priorities, and workload.

·         Prepares statistical analysis and reports for management on unit workload.

Advises and assists on more difficult cases.

·         Conducts conferences to explain liability to debtors.

·         May accompany agents on field visits to assist in debt collections.

·         Advises staff on techniques and tactics to secure cooperation from debtors.

·         Provides interpretation of law technicalities and Department policy directives.

·         Conducts investigations to determine responsible corporate officers and/or employees.

·         Conducts field investigations on selected bankruptcy cases and appears as an expert witness in court proceedings.

Reviews and approves agent recommendations for enforcement measures.

·         Reviews requests for tax warrants top ensure the rights of the debtor and State are protected.

·         Approves or disapproves staff requests for issuance of income execution notices, levies, and seizure and sale of assets and properties.

·         Reviews requests for waivers of penalty or interest.

·         Reviews cases to determine whether they may be closed as uncollectable or should be referred to the Department's Law Bureau for formal disclosure proceedings or other legal measures.

·         Issues information subpoenas and/or pre-decision tax warrants to discover hidden assets not previously disclosed or reported.

Tax Compliance Agent 3

Directs and supervises a staff of Tax Compliance Agents and administrative staff within a district office who are engaged in the collection of delinquent taxes, customer service responsibilities, and other related activities.

• Receives, interprets, and disseminates all policy and procedural directives received from the Tax Compliance Division.
• Coordinates directives received from other Divisions to guarantee conformity with Tax Compliance Division procedures and policies.
• Resolves problems that may occur when assessments generated against responsible officers of corporations and the location of these offices fall outside the geographic area of the district.
• Issues subpoenas, administers oaths, takes affidavits and certifies acknowledgements, signs tax warrants, accepts service of process, and signs and executes the release of tax liens. 
• Prepares written reports and/or office procedures related to the performance of various Tax Compliance operations.

Directs, schedules, and supervises training programs to guarantee that Tax Compliance Agents are well versed in the different categories of assessments.

• Conducts surveys to determine staff training needs.
• Coordinates and schedules formal training programs and, when required, assigns instructions from within the office.
• Personally conducts training sessions involving complicated, technical information.
• Schedules on-the-job training assignments as needed.
• Evaluates subordinate supervisors’ performance and writes standards for performance evaluations.

Provides technical assistance and guidance to Tax Compliance Agents 2 in handling the more difficult cases.

• Holds conferences with taxpayers and/or their representatives to discuss and settle collection and protest cases that cannot be resolved by a Tax Compliance Agent 2.
• Oversees specialized collection activities requiring a high level of technical expertise.
• Directly supervises the use of select enforcement techniques to effectuate collection of high-value obligations.
• Reviews high value, sensitive cases and establishes installment payment arrangements when appropriate.
• Reviews recommendations from staff for criminal prosecution or civil fraud, and makes recommendations to management for referral to Special Investigations Unit.

Minimum Qualifications

Tax Compliance Agent 1

Open-Competitive: completion of a one-year traineeship.

           Tax Compliance Agent 2

Promotion: one year of service as a Tax Compliance Agent 1.

           Tax Compliance Agent 3

Promotion: one year of service as a Tax Compliance Agent 2.

Note: Classification Standards illustrate the nature, extent, and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all the work that might be appropriately performed by a class. The minimum qualifications above are those required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum requirements for appointment or examination.

09/2020

LEM