Occ. Code 0610510
TAX COMPLIANCE REPRESENTATIVE 1, GRADE 11
TAX COMPLIANCE REPRESENTATIVE 2, GRADE 15
TAX COMPLIANCE REPRESENTATIVE 3, GRADE 19
New York State Department of Civil Service
BRIEF DESCRIPTION OF CLASS SERIES
Tax Compliance Representatives perform paraprofessional duties
to effect the collection of delinquent taxes, Unemployment Insurance
tax contributions, and payroll tax reports. They trace and contact
tax debtors by telephone or in writing and occasionally meet with
delinquent taxpayers to resolve their outstanding obligations.
These positions are classified only in the Depar tment of Taxation
and Finance and the Department of Labor.
TAX COMPLIANCE REPRESENTATIVE 1: journey level; works in offices
and initiates contact with tax debtors by mail or by telephone
to collect delinquent taxes, responds to taxpayer inquiries, and
initiates enforcement actions against delinquent taxpayers.
TAX COMPLIANCE REPRESENTATIVE 2: first supervisory level; supervises
a team of five Tax Compliance Representatives 1.
TAX COMPLIANCE REPRESENTATIVE 3: directs a call center unit
consisting of five teams, each supervised by a Tax Compliance
Tax Compliance Agents make field visits to delinquent taxpayers
to enforce compliance with provisions of the Tax Law.
Taxpayer Services Representatives provide assistance to taxpayers
in the accurate preparation of tax returns.
Traces the location of delinquent taxpayers and their assets
and makes necessary telephone contacts.
- Checks Department records and all available information sources
to secure address and phone number of tax debtors.
- Contacts, by telephone or in writing, employers, financial
institutions, business associates, and other individuals or organizations
for pertinent information.
- Contacts tax debtors via the telephone or in writing.
- Explains the nature and extent of tax liability to taxpayers
and/or their representatives, providing legal basis for issuance
of tax bills or assessments.
- Explains the collection process.
- Explains penalty and interest charges and provides payoff
figures, as required, utilizing the appropriate computation screens.
- Describes procedure for taxpayers' protest or appeal of tax
bills or assessments and possible consequences if the deadline
for disputing a tax bill or assessment passes.
- Resolves or cancels assessment within authority levels.
Maintains a comprehensive case history of all liability cases
worked, utilizing appropriate codes to reflect action taken or
- Records information relative to both tax debtor's personal
and business assets and liabilities secured from taxpayer, banks,
credit organizations, and other business entities.
- Maintains a record of all oral and written communications
concerning each tax debt case and enters appropriate follow-up
dates, taking into account the impact upon the case flow based
on the follow-up date determined.
Employs customer service tactics during contacts with the taxpayer
and/or representative, while exercising independent judgment and
tactful interview techniques to decipher questions being asked
and to effect collection and resolution of the full tax liability.
- Demands full payment of tax liabilities. Method of payment
is based on interpreting the situation to best service the taxpayer's
needs if documentation is needed immediately to demonstrate full
Negotiates, approves, and explains an installment payment method
spanning a specified period of time based on taxpayer's ability
to pay; secures a Tax Warrant, if, in the Representative's judgment,
the State's interests are at risk or will expire during the life
of the plan or if the tax debtor's historical pattern demonstrates
- Identifies potential cases that may meet Offer in Compromise
or innocent spouse criteria and conveys this as a possible remedy
- Records and accounts for moneys collected in person in accordance
with Departmental rules and procedures.
Determines need for and prepares Tax Warrants to establish
a legal basis for actions against the tax debtor.
- Determines if a Tax Warrant is necessary by reviewing case
history and considering statutes.
- Prepares Tax Warrant, including proper names, aliases, and
address of residence or place of business and identifies county
of residence or place of business so that the Tax Warrant is
recorded at the legally designated county clerk's office; determines
if transcripts should be sent to other counties, if other real
property interests are identified.
Enforces collection of the tax debt, under authority of a Tax
Warrant, by means of levies on the assets of the tax debtor.
- Determines if a levy is proper action to be taken.
- Reviews potential levy sources to determine those which are
eligible or ineligible under Civil Practice Law and Rule (CPLR).
- Adds additional financial sources when a certain affiliation
or trade is known (i.e.; insurance companies for medical doctors
or credit card companies for businesses).
- Issues Tax Collector's levy, utilizing proper address for
institution being served.
- Determines if levy is to be served in person or via mail
to effect transaction of funds from the tax debtor's account
to the State.
- Determines potential cases to be referred to Counsel's Office
for turnover proceedings if the taxpayer does not comply with
- Determines if an income execution is the proper action to
- Reviews potential employer sources, considering minimum income
requirements and location under CPLR.
- Issues an Income Execution notice, utilizing proper address
of employers, considering centralized payroll operations.
- Contacts the employer to direct payment to the State and
advises of consequences for failure to comply if tax debtor's
employer does not comply with second service.
- Classifies cases as uncollectible when no assets exist or
if assets are outside the reach of the authority governed by
the Tax Warrant.
In addition, a Tax Compliance Representative 2:
- Supervises the activities of Tax Compliance Representatives
- Approves or disapproves recommendations to waive penalty
and interest charges, to offer installment payment agreements,
and to use various enforcement tools.
- Assists Tax Compliance Representatives 1 in handling cases
that are more complex or that may require a higher level of expertise
- Trains and evaluates the performance of lower level staff.
- Monitors workload and submits reports on collection activities
to a Tax Compliance Representative 3.
In addition, a Tax Compliance Representative 3:
- Supervises the activities of Tax Compliance Representatives.
- Establishes priorities and adjusts assignments among assigned
- Makes final decisions on uncollectible cases, levies, and
referral of cases.
- Resolves taxpayer protests and complaints.
- Monitors utilization of the call center telephone system.
- Implements standards and guidelines that govern collection
contacts with tax debtors and monitors staff work to ensure adherence
to Department policies.
- Reviews operating and workload reports and prepares management
reports on the effectiveness of the unit's collection activities.
INDEPENDENCE OF OPERATION
Tax Compliance Representatives function independently within
the scope of their assignments. Their actions and decisions are
governed by law, guidelines, and policies that limit discretion
in carrying out their duties and responsibilities.
Tax Compliance Representatives must understand and apply the
provisions of laws, policies, and procedures governing tax assessments,
installment payment of tax liabilities, protests and appeals,
and legal sanctions available to enforce payment of taxes due.
They must be able to explain these provisions and answer questions
about them when dealing with tax debtors or their representatives.
Typically, case assignment is random, following the "first
in, first out" principle, with incoming calls passed to the
next available representative. This provides little or no preparation
time to react to situations that arise.
Tax Compliance Representatives have written, telephone, and
occasional in-person contact with tax debtors or their representatives.
Their efforts to locate delinquent taxpayers may also include
contact with representatives of private enterprise, family members,
and others who may have knowledge of taxpayer whereabouts. They
must be tactful, courteous, and able to communicate effectively
with a variety of people to elicit necessary information. Tax
Compliance Representatives often encounter emotionally upset taxpayers
or their representatives to whom they must explain tax policy
or interpretation of law. They must be able to handle such situations
in a pleasant, business-like manner.
Tax Compliance Representatives 1 are typically non-supervisory.
Tax Compliance Representatives 2 and 3 exercise the full range
of technical and administrative supervision over lower-level staff.
TAX COMPLIANCE REPRESENTATIVE 1
Promotion: One year of service in a position allocated to Grade
4 or higher.
TAX COMPLIANCE REPRESENTATIVE 2
Promotion: One year of service as a Tax Compliance Representative
1, Tax Compliance Representative 1 (Spanish Language), Tax Compliance
Agent 1, or Tax Compliance Agent 1 (Spanish Language).
TAX COMPLIANCE REPRESENTATIVE 3
Promotion: one year of service as a Tax Compliance Representative
NOTE: For current information on minimum qualifications, contact
the Division of Staffing Services.