Occ. Code 0610110

TAX COMPLIANCE AGENT 1, GRADE 14

New York State Department of Civil Service

Classification Standard

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.

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.

Collects the full amount of tax, penalty and interest charges due.

Locates and compiles information on property or other assets of the tax debtor which may be levied or seized to satisfy 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.

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

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.

Prepares and submits written and oral reports to supervisor.

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 activities.

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.

JOB REQUIREMENTS

MINIMUM QUALIFICATIONS

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 Services.

Revised: 9/00