Occ. Code 0610110
TAX COMPLIANCE AGENT 1, GRADE 14
New York State Department of Civil Service
NATURE OF WORK
Tax Compliance Agent positions exist only in the Department
of Taxation and Finance and in the Department of Labor. Incumbents
of these positions enforce provisions of the Tax Law, the Labor
Law and other laws concerning the liabilities of tax debtors by
collecting taxes from delinquent taxpayers. These incumbents also
compile records of properties seized and their disposition in
order to document seizure and sale activities.
CLASSIFICATION CRITERIA AND DISTINGUISHING CHARACTERISTICS
These positions are distinguished by the incumbents' assignments
to deal in the field with delinquent taxpayers who have not responded
to simple written directives regarding tax obligations, in order
to effect payment of taxes due. The Tax Compliance Agents' work
characteristically includes such functions as calling on tax debtors
at their homes or places of business, meeting with them face-to-face,
explaining the contents of tax bills and assessments and personally
demanding payment; locating property and other assets of tax debtors;
filing tax warrants; and enforcing collection by placing levies
on tax debtor's assets and by legal seizure and sale of tax debtor's
property. Positions which are primarily involved in making telephone
contacts with tax debtors concerning tax obligations are not properly
classified as Tax Compliance Agent.
Positions concerned with the regular audit and examination
of taxpayers' returns and accounts where fraud and evasion are
not suspected are classified in the various Tax Examiner titles
or as Unemployment Insurance Tax Auditor.
Positions which investigate known or suspected violations of
tax laws are classified in Excise Tax investigator or Unemployment
Insurance Investigator Series.
TYPICAL ACTIVITIES, TASKS AND ASSIGNMENTS
Traces the whereabouts of tax debtors preparatory to making
personal contact with them.
- Checks departmental records for tax debtor's address or the
addresses of employers, banks, business associates and others
who may know his whereabouts.
- Checks public records such as telephone directories and city
directories to see if the tax debtor is listed.
- Checks records of other State and local government agencies
for any record of the tax debtor's address.
- Contacts in person, by telephone or in writing business,
professional and labor organizations, utility companies, schools
and other organizations for information concerning the whereabouts
of the tax debtor.
- Contacts and interviews employers, neighbors, business associates,
relatives and other persons who may have knowledge of the whereabouts
of the tax debtor.
Makes personal face-to-face contact with the tax debtor and
explains the tax bill or assessment, including any added penalties
or interest, in order to insure that the tax debtor understands
the nature, extent and legal basis for the bill or assessment.
- May compute penalties and computes interest charges using
schedules pertaining to the tax being collected.
- Explains type of assessment based on information contained
in tax case folder; legal basis for penalty or interest and manner
of computing them; sanctions which may be brought to bear in
the event of non-payment; and procedures by which the tax debtor
may appeal or protest the tax bill or assessment.
Collects the full amount of tax, penalty and interest charges
- Demands that the debtor make payment by cash, by check, or
by assignment of accounts receivable.
- Evaluates the financial resources of the tax debtor to determine
his ability to pay, and the method of payment.
- If requested by tax debtor, explains provisions of deferred
payment agreement which may be entered into for payment of the
debt in installments.
- Within defined limits, may approve a deferred payment agreement,
using a standard form showing the terms of the agreement, signed
by the tax debtor.
- Records and accounts for monies collected in accordance with
departmental rules and procedures.
Locates and compiles information on property or other assets
of the tax debtor which may be levied or seized to satisfy the
- Inspects a variety of official records, such as Uniform Commercial
Code files of the Department of State, mortgage records of County
Clerks, and City Assessors' records to locate property and other
assets of the tax debtor and any chattels or liens thereon.
- Requests from bank officers, orally or in writing, information
as to bank accounts of the tax debtor.
- Contacts and interviews employers, neighbors, relatives,
business associates, competitors and others who may have knowledge
of the property or assets of the tax debtor.
- Evaluates tax debtor's record and other data to determine
the extent to which available property and assets may be applied
to the tax debt.
Secures, files and serves Tax Warrants (a legal document effecting
a judgment of indebtedness against the tax debtor) in order to
establish a legal basis for actions against the tax debtor.
- Provides information necessary to prepare a Tax Warrant,
and requests that the Warrant be prepared by clerical unit.
- Files a copy of the Tax Warrant at the legally designated
office, usually the County Clerk of the county of residence or
place of business of the tax debtor. May have transcripts sent
to other counties.
- Notifies the tax debtor of the filing of the Tax Warrant,
either in person, by phone or by mail.
Enforces collection of the tax debt, under authority of a Tax
Warrant, by means of levies on the assets of the tax debtor.
- Prepares Tax Collector's levy and updates penalty and interest
- Serves the Tax Collector's levy on bank officers in order
to effect transfer of funds from the tax debtor's account to
- Serves the Tax Collector's levy on company or corporate officers
in order to effect transfer of tax debtors' accounts receivable
to the State.
- With supervisor's approval, may prepare Income Execution
notice, directing tax debtor to remit a portion of his wages
as prescribed by law to the State, and serves Income Execution
on the tax debtor.
- If tax debtor does not comply with the Income Execution within
the prescribed time limit, serves the Income Execution on the
tax debtor's employer, in order to effect deduction from the
tax debtor's wages and transfer to the State.
Enforces collection of tax debt, with supervisor's approval
and under authority of a Tax Warrant, by means of seizure and
sale of the property or assets of the tax debtor, or the seizure
and closing of his business.
- Plans all necessary arrangements for the security, protection,
preservation, transport, storage and final disposition of seized
property with local law enforcement officials, officials of local
utilities, moving agents and others, in order to insure that
seized property is protected from theft, vandalism, spoilage
or other damage, and that order is preserved at the site of seizure
- Posts seizure notices on the property to be seized, and in
such other locations as may be necessary or convenient.
- Under supervision takes inventory of the property, and divides
it into lots as necessary for auction.
- Assists in making preparation for the auction by drafting
and placing advertisements, scheduling auctions, making transportation
arrangements, and other tasks as assigned by supervisor.
- Observes the conduct of the auction for signs of collusion
or other irregularities and halts the auction if irregularities
Prepares and submits written and oral reports to supervisor.
- In conjunction with supervisor, prepares an itinerary of
field visits to be made on tax debtors.
- Posts the results of each visit on the itinerary, and submits
posted itinerary to supervisor at intervals prescribed by departmental
- Periodically reviews results of field visits with supervisor
in order to evaluate progress and to determine additional action
- Prepares periodic tabular reports of hours worked, visits
made, monies collected, cases closed, cases still pending, etc.,
in order to document work performance.
RELATIONSHIPS WITH OTHERS
While engaged in collection activities these incumbents must
relate to tax debtors who may be irate, irrational or abusive.
In all such contacts, these agents strive to be firm but also
responsive to the tax debtors' complaints, explanations, and proposals
for payment. The agents must also deal with a variety of business
and government officials and the general public for the purposes
of obtaining and providing information relative to tax collection
NATURE OF SUPERVISION
Tax Compliance Agents work under the supervision of a Tax Compliance
Agent 2 or a Senior Auditor in tax collection activities and receive
the following kinds of direction: case assignments, field training
in tax collection procedures, review of work for completeness,
accuracy and technical adequacy, review of reports of field visits
and daily tabular reports of hours worked, visits made, monies
collected, etc., and consultation on difficult cases. However,
these positions typically work alone as field operatives and must
exercise discretion in determining methods of collection employed
and the terms of settlements.
- Good knowledge of types of public records which would indicate
the address of tax debtor.
- Good knowledge of types or organizations which may have records
of tax debtor's whereabouts.
- Working knowledge of legal resources available to require
cooperation of governmental officials, business officials and
the general public in obtaining required information.
- Working knowledge of types of tax assessment, and laws, policies
and procedures governing them.
- Good knowledge of legal sanctions which can be involved against
tax debtors and the effects of these sanctions.
- Working knowledge of statutory provisions, rules and regulations
governing protest and appeal procedures, and criteria determining
eligibility of tax debtor to avail himself of the procedures.
- Good knowledge of policies and procedures governing deferred
- Good knowledge of types and location of public and private
records which may contain information on tax debtor's property
and assets, and on chattels or liens against them.
- Working knowledge of Uniform Commercial Code and other statutes
pertaining to priority of judgments against property and assets.
- Good knowledge of provisions of Civil Practice Law and Rules
relating to filing of Tax Warrants and transcripts.
- Working knowledge of provisions of Civil Practice Law and
Rules and departmental procedures pertaining to the service of
levies, income executions and garnishees.
- Good knowledge of provisions of Civil Practice Law and Rules
and departmental procedures pertaining to seizure and sale of
property and assets.
- Good knowledge of departmental procedures relating to the
protection of seized property and assets.
- Ability to comprehend and interpret records.
- Ability to prepare and interpret written material.
- Ability to comprehend and interpret laws, policies and procedures.
- Ability to cope with individuals who may be angry, upset
- Ability to interpret and comprehend procedures and apply
criteria in rules and regulations based on circumstances.
- Ability to present ideas clearly, effectively and forcefully
in oral presentation.
- Ability to analyze debtor's financial condition to include
interpretation of financial statements, past tax record, current
status and available assets, and circumstances affecting liability
- Ability to evaluate visible assets of tax debtor.
- Ability to establish satisfactory relationships with tax
- Ability to print or write legibly.
- Ability to evaluate consequences of various courses of action.
Candidates for Tax Compliance Agent positions must have four
years of satisfactory full-time paid experience in field work
involving the collection of delinquent accounts; OR two years
satisfactory full-time paid experience in a tax collection position
with a government agency. College study may be substituted for
the above experience at the rate of 30 credit hours for one year
of the field collection experience, up to a maximum of two years;
and 60 credit hours for one year of the government agency tax
collection experience up to a maximum of one year.
At the time of appointment, candidates must possess a valid
class 5 New York State Driver License and meet physical and medical
requirements as determined by the Director of Employee Health