{"schemaVersion":"1.0","exportedAt":"2026-05-15T12:40:47.384Z","occupation":{"soc":"13-2081.00","title":"Tax Examiners and Collectors, and Revenue Agents","group":"Business & Financial Operations","sector":"52","jobZone":3,"jobZoneInferred":false},"framework":{"version":"v.26.05","description":"","contextCovered":"This framework covers tax examination, revenue collection, taxpayer correspondence, case management, and compliance enforcement within government revenue agencies at Job Zone 3 preparation level.","levels":{"emerging":{"label":"Emerging","statements":["Delinquency notices — draft and send to taxpayers under supervisor review using agency-approved templates in a government revenue office.","Tax records — create and maintain basic case files including contact details and initial actions taken under direct guidance in a revenue agency database system.","Taxpayer correspondence — respond to incoming mail inquiries by locating supporting documentation requests using standard office procedures and email software.","Tax forms — assist taxpayers in completing standard forms by answering routine questions under supervisor oversight at a public-facing service counter.","Overpayment and underpayment notices — prepare and issue refund or payment-due notifications following established checklists in a tax collection unit.","Tax preparation software — enter taxpayer data and retrieve basic account information under direct instruction in a government revenue department.","Spreadsheet tools — organize and sort taxpayer case data into agency-provided templates under close supervision in an administrative processing unit.","Tax laws and regulations — identify the applicable code sections relevant to a straightforward return discrepancy by referencing provided guidance materials.","Telephone communication — contact taxpayers by phone to request missing documentation following a structured script in a revenue office call center.","Account discrepancies — recognize common data mismatches in filed returns and escalate unresolved issues to senior examiners in a tax processing environment."]},"developing":{"label":"Developing","statements":["Delinquent account notices — independently draft, review, and transmit notices to taxpayers with overdue balances using agency document management software in a collections unit.","Case records — maintain comprehensive and accurate logs of all taxpayer contacts, phone numbers, and actions taken across an assigned caseload in a revenue agency system.","Taxpayer conferences — confer with taxpayers or their representatives to explain relevant laws and regulations and resolve routine return discrepancies with reduced oversight.","Overpayment and underpayment resolutions — calculate balance differences, notify taxpayers, and process refunds or additional payment requests using accounting software in a tax examination office.","Supporting documentation — evaluate taxpayer-submitted documents for completeness and relevance when resolving flagged discrepancies in assigned returns.","Written correspondence — compose clear, accurate letters and emails to taxpayers addressing account issues and legal obligations using office suite software in a compliance division.","Tax preparation software — navigate and apply tax software tools to examine returns, identify errors, and determine corrective actions across a standard caseload.","Time management — prioritize and schedule multiple open cases to meet statutory deadlines and agency service targets in a mid-volume tax examination unit.","Mathematical calculations — apply arithmetic and basic accounting methods to verify reported income, deductions, and tax liability figures on filed returns.","Active listening — interpret taxpayer explanations and representative arguments to identify factual and procedural issues during telephone and in-person case discussions."]},"proficient":{"label":"Proficient","statements":["Complex return discrepancies — independently investigate, analyze, and resolve non-routine issues in taxpayer returns by applying detailed knowledge of tax law and agency regulations across the full caseload.","Taxpayer negotiations — lead structured conferences with taxpayers and legal representatives to discuss contested findings, apply relevant statutes, and reach compliant resolutions without supervisory involvement.","Revenue audit examinations — conduct end-to-end audits of individual and business accounts using accounting software and data analysis tools to identify unreported income or disallowed deductions.","Delinquency enforcement — execute the full collections process from initial notice through escalated enforcement actions, applying judgment on case prioritization within a government revenue division.","Case documentation — produce thorough, legally defensible case files capturing all contacts, determinations, and procedural steps taken throughout the examination or collection lifecycle.","Critical legal analysis — interpret complex provisions of the tax code and administrative guidance to resolve ambiguous compliance questions on assigned accounts in a revenue agency setting.","Data analysis tools — use business intelligence and database query software to detect patterns of non-compliance across taxpayer populations and flag accounts for targeted review.","Taxpayer assistance — provide authoritative, nuanced guidance to taxpayers and preparers on obligations, rights, and corrective procedures across a broad range of tax scenarios.","Complex problem solving — develop and implement resolution strategies for multiyear, multi-issue tax disputes involving businesses or high-income individuals in a compliance enforcement context.","Written determinations — author formal examination reports and adjustment letters that accurately state findings, legal bases, and taxpayer rights in a clear, defensible manner."]},"advanced":{"label":"Advanced","statements":["Compliance program strategy — design and direct agency-wide examination and collections programs by setting priorities, allocating resources, and establishing performance metrics across a regional revenue office.","Policy and procedure development — author and implement internal guidelines, examination protocols, and training materials that standardize practice across teams of tax examiners and collectors.","Staff development — mentor, coach, and evaluate developing and proficient examiners by providing structured feedback and casework guidance to build technical competency across the unit.","Stakeholder engagement — represent the agency in high-stakes conferences with taxpayers, legal counsel, and legislative stakeholders to resolve systemic compliance issues and agency-level disputes.","Quality assurance — establish and oversee review processes that audit case file accuracy, legal compliance, and documentation standards across the full examination and collections workforce.","Cross-functional coordination — lead collaboration between tax examination, legal, IT, and enforcement divisions to resolve enterprise-scale compliance challenges and modernize operational workflows.","Technology governance — direct the evaluation, implementation, and optimization of tax preparation, database, and business intelligence platforms to improve organizational efficiency and case outcomes.","Legislative interpretation — analyze newly enacted tax legislation and regulatory guidance to assess operational impact and translate requirements into updated agency procedures and training content.","Performance accountability — monitor division-level outcome data using analytics tools and executive dashboards to identify trends, address resource gaps, and report results to agency leadership.","Organizational integrity standards — model and enforce the highest standards of professional conduct, impartiality, and attention to detail, establishing a culture of compliance and public trust across the revenue agency."]}}},"sources":{"onet":"v30.2 (CC BY 4.0)","crosswalk":"https://skillscrosswalk.com","generator":"LER.me"},"attribution":"© EBSCOed"}