Occ. Code 0610120

TAX COMPLIANCE AGENT 2, GRADE 17

New York State Department of Civil Service

Classification Standard

NATURE OF WORK

Tax Compliance Agents 2 supervise a squad of Tax Compliance Agents' who are engaged in collecting delinquent taxes from tax debtors. They assign collection cases, review reports of field visits made, monies collected and assist in resolving problems to insure that cases are properly handled and that all proper and practical enforcement measures are attempted.

These positions are located in both the Department of Taxation and Finance and the Department of Labor.

CLASSIFICATION CRITERIA AND DISTINGUISHING CHARACTERISTICS

The dominant characteristic of these positions is each incumbent's responsibility for directing, supervising and controlling a squad of three to approximately five Tax Compliance Agents. They assign cases to agents and review periodic reports of progress; train agents in all phases of tax compliance operations; advise and assist them in handling the more difficult cases; approve or disapprove agents' recommendations for employment of the more stringent enforcement measures, and review 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.

Tax Compliance Agents perform a variety of activities in the field related to the tracing and confrontation of tax debtors, the collection of delinquent taxes, the location of tax debtors' property and assets, and the initiation and carrying out of legal procedures to levy on or seize them in payment of the delinquent tax. These duties are described more fully in Classification Standard 0610200 for Tax Compliance Agent.

Tax Compliance managers at various levels all tax compliance field and administration activities within the geographic area served by one of the District or Offices of the Department of Taxation and Finance. The level of the various supervisors is related to the number of Tax Compliance Agent squads assigned to the office.

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 Auditor titles or as Unemployment Insurance Tax Auditor. Positions which investigate known or suspected violations of tax laws are classified as Excise Tax Investigator or Unemployment Insurance Investigator.

TYPICAL ACTIVITIES, TASKS AND ASSIGNMENTS

Directs, supervises and controls a squad of Tax Compliance Agents in the field collection of a variety of delinquent taxes.

Conducts formal, informal and on-the-job training for subordinate agents.

Advises and assists agents in the handling of more difficult and complex cases.

Reviews and approves or disapproves agents' recommendations for enforcement measures or for the granting of relief when measures recommended are beyond the authority delegated to agents.

Contacts local law enforcement agencies to obtain necessary protection for agents operating in high crime areas.

RELATIONSHIPS WITH OTHERS

Incumbents have daily oral communication with subordinates to elicit information about case progress, to give directions on how to proceed in problem cases, and to give instructions on and interpretations of tax laws and Departmental rules, policies and procedures. They also review and approve agents' written proposed itinerary of field visits, and review their written reports to evaluate progress and determine additional action required.

Communication with supervisors is mostly oral, supplemented by periodic written reports for the purpose of informing them of progress made and problems encountered by their squads, and to receive from supervisors instructions and directions respecting conduct of cases.

Incumbents have frequent oral communication with tax debtors to arbitrate protests or complaints about agents' collection efforts, or to decide requests for waiver of penalty or interest, or for approval of deferred payment agreements, where the relief sought is greater than the discretionary authority granted by Department regulations to Tax Compliance Agents. They have occasional, mostly oral communication with local law enforcement officials, public utility officials, landlords, moving agents and others in order to insure that property seized by agents under authority of a Tax Warrant is protected from theft, vandalism, spoilage and other damage, and that public order is preserved at the site of the seizure.

NATURE OF SUPERVISION

Incumbents supervise Tax Compliance Agents by giving them the following kinds of direction: case assignments; field training in collection procedures; review of work for completeness, accuracy and technical adequacy; approval of proposed itineraries of field visits; review of reports of field visits and daily tabular reports of hours worked, visits made, monies collected, etc.; and consultation on difficult cases.

They receive the following types of direction from higher level Tax Compliance Agents or Unemployment Insurance Tax Auditors: establishment of priorities; adjustment of case load among squads; final decisions on uncollectable cases, on levy or seizure actions, or on referral of cases to Law Bureau; review of operating and workload reports; scheduling of formal training; dissemination of policy and procedure directives; resolution of taxpayer protests or complaints; and approval of waiver of penalty and interest and of deferred payment agreements where relief sought is beyond the authority of the Tax Compliance Agent 2.

JOB REQUIREMENTS

MINIMUM QUALIFICATIONS

One year as a Tax Compliance Agent 1.

Revised: 9/00