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Tax Examiners and Collectors, and Revenue Agents

SOC 13-2081.00Job Zone 3 · Medium Preparationv.26.05

Context coveredThis framework covers tax examination, revenue collection, taxpayer correspondence, case management, and compliance enforcement within government revenue agencies at Job Zone 3 preparation level.

Sources:O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.SkillsCrosswalkSkillsCrosswalk — O*NET enrichment + adjacency index. Opens in new tab.
Emerging
Entry / Apprentice
  1. Delinquency notices — draft and send to taxpayers under supervisor review using agency-approved templates in a government revenue office.
  2. Tax records — create and maintain basic case files including contact details and initial actions taken under direct guidance in a revenue agency database system.
  3. Taxpayer correspondence — respond to incoming mail inquiries by locating supporting documentation requests using standard office procedures and email software.
  4. Tax forms — assist taxpayers in completing standard forms by answering routine questions under supervisor oversight at a public-facing service counter.
  5. Overpayment and underpayment notices — prepare and issue refund or payment-due notifications following established checklists in a tax collection unit.
  6. Tax preparation software — enter taxpayer data and retrieve basic account information under direct instruction in a government revenue department.
  7. Spreadsheet tools — organize and sort taxpayer case data into agency-provided templates under close supervision in an administrative processing unit.
  8. Tax laws and regulations — identify the applicable code sections relevant to a straightforward return discrepancy by referencing provided guidance materials.
  9. Telephone communication — contact taxpayers by phone to request missing documentation following a structured script in a revenue office call center.
  10. Account discrepancies — recognize common data mismatches in filed returns and escalate unresolved issues to senior examiners in a tax processing environment.
Developing
Mid-level / Established
  1. Delinquent account notices — independently draft, review, and transmit notices to taxpayers with overdue balances using agency document management software in a collections unit.
  2. 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.
  3. Taxpayer conferences — confer with taxpayers or their representatives to explain relevant laws and regulations and resolve routine return discrepancies with reduced oversight.
  4. Overpayment and underpayment resolutions — calculate balance differences, notify taxpayers, and process refunds or additional payment requests using accounting software in a tax examination office.
  5. Supporting documentation — evaluate taxpayer-submitted documents for completeness and relevance when resolving flagged discrepancies in assigned returns.
  6. Written correspondence — compose clear, accurate letters and emails to taxpayers addressing account issues and legal obligations using office suite software in a compliance division.
  7. Tax preparation software — navigate and apply tax software tools to examine returns, identify errors, and determine corrective actions across a standard caseload.
  8. Time management — prioritize and schedule multiple open cases to meet statutory deadlines and agency service targets in a mid-volume tax examination unit.
  9. Mathematical calculations — apply arithmetic and basic accounting methods to verify reported income, deductions, and tax liability figures on filed returns.
  10. Active listening — interpret taxpayer explanations and representative arguments to identify factual and procedural issues during telephone and in-person case discussions.
Proficient
Senior / Expert IC
  1. 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.
  2. Taxpayer negotiations — lead structured conferences with taxpayers and legal representatives to discuss contested findings, apply relevant statutes, and reach compliant resolutions without supervisory involvement.
  3. 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.
  4. Delinquency enforcement — execute the full collections process from initial notice through escalated enforcement actions, applying judgment on case prioritization within a government revenue division.
  5. Case documentation — produce thorough, legally defensible case files capturing all contacts, determinations, and procedural steps taken throughout the examination or collection lifecycle.
  6. 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.
  7. 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.
  8. Taxpayer assistance — provide authoritative, nuanced guidance to taxpayers and preparers on obligations, rights, and corrective procedures across a broad range of tax scenarios.
  9. 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.
  10. Written determinations — author formal examination reports and adjustment letters that accurately state findings, legal bases, and taxpayer rights in a clear, defensible manner.
Advanced
Lead / Principal / Executive
  1. 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.
  2. Policy and procedure development — author and implement internal guidelines, examination protocols, and training materials that standardize practice across teams of tax examiners and collectors.
  3. Staff development — mentor, coach, and evaluate developing and proficient examiners by providing structured feedback and casework guidance to build technical competency across the unit.
  4. 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.
  5. Quality assurance — establish and oversee review processes that audit case file accuracy, legal compliance, and documentation standards across the full examination and collections workforce.
  6. Cross-functional coordination — lead collaboration between tax examination, legal, IT, and enforcement divisions to resolve enterprise-scale compliance challenges and modernize operational workflows.
  7. Technology governance — direct the evaluation, implementation, and optimization of tax preparation, database, and business intelligence platforms to improve organizational efficiency and case outcomes.
  8. Legislative interpretation — analyze newly enacted tax legislation and regulatory guidance to assess operational impact and translate requirements into updated agency procedures and training content.
  9. 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.
  10. 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.

AI-at-Work Competency Framework

Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.
Subscriber feature

Authoritative source data identified for 998 occupations

How a worker at each mastery level uses, directs, and evaluates AI tools in this occupation. Each statement cites its evidence inline; click a citation chip to verify the source.

Emerging
  1. AI-assisted notice drafting — uses an LLM to generate first-draft delinquency and payment notices from structured case data, then reviews and corrects the output before sending Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Basic document summarization — pastes tax return excerpts or correspondence into an AI tool to extract key figures and flag obvious discrepancies, confirming findings against source documents Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Developing
  1. Case record population — directs an AI assistant to format and log contact details, call notes, and action items into case management templates, retaining responsibility for accuracy and completeness Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Regulatory lookup delegation — tasks an AI tool with retrieving and paraphrasing relevant tax code sections or IRS guidance, then applies independent judgment to determine applicability to a specific taxpayer situation Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  3. Correspondence triage — uses an AI classifier to sort incoming taxpayer mail by issue type and urgency, manually reviewing borderline classifications before assigning workflow priority Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Proficient
  1. Discrepancy analysis workflow — runs taxpayer-submitted documentation through an AI-assisted comparison against filed return figures, interpreting the flagged variances and deciding which warrant formal inquiry Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  2. Taxpayer communication drafting — directs an AI tool to produce complete response letters addressing identified underpayments or overpayments, editing for legal accuracy and tone before transmission Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Supporting-documentation checklist generation — instructs an AI tool to compile a tailored list of required documents based on return type and flagged issues, verifying completeness against applicable examination standards WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  4. Time-intensive research compression — delegates background research on complex filing positions or penalty computations to an AI assistant, reducing research time substantially while retaining evaluative authority over conclusions Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Advanced
  1. Examination strategy design — integrates AI-generated data analysis of return anomalies with professional judgment to scope audit focus areas, directing junior examiners on which AI outputs to trust versus escalate Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  2. AI output quality governance — evaluates the reliability of AI-assisted tax computations and regulatory interpretations across a caseload, establishing local protocols for when autonomous AI output is acceptable versus requires human review Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  3. Complex negotiation preparation — uses AI tools to model multiple settlement scenarios and statutory interest calculations ahead of taxpayer conferences, then leads discussions applying reasoning the AI cannot replicate Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  4. Cross-case pattern identification — directs AI-assisted data analysis across a portfolio of returns to surface systemic compliance issues or emerging evasion patterns, translating findings into enforcement recommendations WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab. Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Evidence pack
AEI usage
Task observations: 80
Augment share: 8%
Time saved: 78.9%
AI autonomy: 3.01
SAFI positioning
Top skill: Reading Comprehension
Score: 45.5 / 100
Quadrant: Q2_ai_augmented
precision: exact
WEF cluster
Data Science and Analysis
data_science_and_analysis
Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.

Pathsmith Durable Skills Framework

Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Subscriber feature

Ten durable-skill domains mapped to four proficiency/role levels for each occupation. Each statement is aligned to the Pathsmith taxonomy, derived from trusted grounding data and mapped to occupation-specific O*NET tasks and skills.

1Communication9 statements
Emerging
  1. Taxpayer correspondence — drafts standard delinquency notices and payment request letters using agency-approved templates Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Phone inquiry response — listens to taxpayer questions and relays basic information about filing requirements and deadlines Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Discrepancy explanation — communicates the basis of account discrepancies to taxpayers via phone or written notice with clarity and appropriate regulatory references Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Tax form assistance — guides taxpayers through completion of forms by explaining line items and documentation requirements in plain language Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Audit conference facilitation — confers with taxpayers and their representatives to discuss applicable laws, regulations, and disputed return items, adjusting communication style to audience expertise Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Case documentation narrative — writes detailed case summaries capturing contacts, findings, and actions taken with precise legal and financial terminology Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Overpayment and underpayment notification — delivers clear written determinations explaining refund issuance or additional payment obligations, including calculation rationale Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Cross-functional briefing — presents complex audit findings and systemic compliance issues to supervisors, legal counsel, and inter-agency partners in structured formal reports and oral presentations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Communication standard development — authors agency communication templates and scripts that improve consistency and taxpayer comprehension across the examination unit Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
2Leadership7 statements
Emerging
  1. Self-directed caseload management — takes ownership of assigned tax accounts, prioritizing contact attempts and documentation without requiring constant supervision Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Peer case consultation — provides informal guidance to colleagues on procedural steps for resolving common discrepancy types encountered in examinations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Process improvement initiative — identifies recurring taxpayer errors and proposes procedural adjustments to reduce resubmission rates within the team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Examination workflow coordination — leads the end-to-end resolution of complex multi-issue tax cases, directing the sequence of taxpayer contacts, document requests, and determination steps Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Junior examiner mentorship — coaches newer staff on interpreting tax codes, structuring audit inquiries, and maintaining compliant case records Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Compliance program leadership — designs and leads targeted examination campaigns for high-risk taxpayer segments, setting team objectives, allocating cases, and measuring resolution outcomes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Agency representation — represents the examination unit in stakeholder meetings, articulating enforcement priorities and advocating for resources to address compliance gaps Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
3Metacognition7 statements
Emerging
  1. Tax code learning awareness — recognizes gaps in personal knowledge of specific tax statutes and seeks clarification from supervisors or reference materials before proceeding with determinations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Error pattern self-review — reflects on past case determinations to identify recurring calculation or procedural mistakes and adjusts personal work habits accordingly Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Regulation update integration — monitors own comprehension of newly issued tax rulings and proactively studies changes before applying them to active cases Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Audit strategy self-evaluation — assesses the effectiveness of examination approaches used on completed cases and recalibrates methods for future complex or ambiguous returns Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Knowledge boundary recognition — accurately identifies when a case raises issues beyond current expertise and escalates appropriately while documenting the reasoning for escalation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Reflective practice modeling — documents personal learning cycles from high-complexity cases and shares structured insights with the team to elevate collective examination competence Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Continuous improvement planning — develops a personal professional development roadmap aligned with emerging tax law changes, tracking skill acquisition against measurable case-outcome benchmarks Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
4Critical Thinking8 statements
Emerging
  1. Return discrepancy identification — compares taxpayer-submitted figures against available records to flag numerical inconsistencies requiring further review Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Evidence evaluation — assesses supporting documentation submitted by taxpayers to determine whether it substantiates claimed deductions or credits under applicable regulations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulatory interpretation — analyzes specific tax code provisions and administrative guidance to determine their applicability to the facts of an individual case Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Multi-issue audit analysis — examines interrelated return items across multiple tax years, evaluating evidence chains to reach well-reasoned liability or refund determinations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Taxpayer argument assessment — evaluates arguments and alternative interpretations presented by taxpayers or their representatives, identifying logical gaps or unsupported assumptions before issuing a final determination Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Risk-based case selection — applies analytical criteria to prioritize examination resources toward accounts with the highest probability of material noncompliance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Systemic compliance gap analysis — synthesizes patterns across large case populations to identify structural weaknesses in taxpayer reporting practices, informing agency enforcement strategy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Precedent application and challenge — evaluates whether existing administrative precedents apply to novel fact patterns and constructs reasoned arguments for departing from precedent when warranted Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
5Collaboration7 statements
Emerging
  1. Internal referral coordination — shares case information with colleagues in related units such as collections or legal review when case scope expands beyond examination authority Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Taxpayer representative engagement — works constructively with accountants, attorneys, and enrolled agents acting on behalf of taxpayers to exchange information and resolve case issues efficiently Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Team case review participation — contributes findings and analysis during group case reviews, incorporating feedback from supervisors and peers into revised determinations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Inter-agency collaboration — coordinates with other government agencies to obtain third-party income data, verify reported figures, and resolve jurisdictional compliance issues Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Joint audit team contribution — operates as an effective member of multi-examiner audit teams on large or complex returns, managing assigned issue areas while integrating findings with teammates Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Cross-unit process alignment — leads collaborative workgroups with collections, legal, and appeals units to develop unified case-handling protocols that reduce duplication and improve taxpayer outcomes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Partnership program development — builds structured working relationships with taxpayer advocacy groups and professional associations to improve voluntary compliance and reduce examination burden Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
6Character8 statements
Emerging
  1. Confidentiality adherence — handles taxpayer financial records and personally identifiable information in strict accordance with agency privacy policies and statutory confidentiality requirements Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Impartial treatment — applies tax laws and examination procedures consistently across taxpayers regardless of taxpayer demographics, economic status, or expressed frustration Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Accurate recordkeeping — maintains truthful and complete case records, documenting all contacts, findings, and decisions without omission or alteration Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Ethical boundary maintenance — declines improper offers, gifts, or attempts to influence determinations, and reports such incidents through appropriate agency channels Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Accountability in error correction — acknowledges and corrects miscalculations or procedural errors in case handling promptly, notifying taxpayers and supervisors without deflecting responsibility Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  3. Professional conduct under pressure — maintains respectful and measured interactions with hostile or distressed taxpayers while upholding legal and agency standards of conduct Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Ethics culture stewardship — models and reinforces ethical examination practices within the unit, mentoring staff on navigating conflicts of interest and maintaining public trust in the revenue function Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Policy integrity advocacy — identifies examination practices that create disparate treatment risks and formally recommends corrective policy adjustments to agency leadership Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
7Creativity7 statements
Emerging
  1. Alternative inquiry approach — when standard document requests yield incomplete responses, devises alternative questions or data sources to obtain needed substantiation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Novel case framing — reframes complex or ambiguous taxpayer fact patterns using analogous regulatory precedents to construct a workable examination pathway Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Taxpayer communication adaptation — creates customized explanatory materials or analogies to help taxpayers with limited financial literacy understand their obligations and rights Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Audit technique innovation — develops and tests new data-matching or sampling methods for identifying underreported income in non-standard business structures Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Problem-resolution design — constructs creative installment or resolution arrangements within statutory authority that resolve delinquent accounts while preserving taxpayer compliance going forward Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Compliance tool creation — designs new analytical frameworks, decision trees, or examination guides that improve team detection rates for specific categories of tax noncompliance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Program redesign — leads reimagination of existing examination workflows, introducing technology-assisted data analytics and risk-scoring models to replace manual case selection processes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
8Growth Mindset7 statements
Emerging
  1. Regulation change adaptation — treats updates to tax law or agency procedures as learning opportunities, studying new guidance rather than defaulting to outdated practices Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Feedback incorporation — accepts supervisor review comments on case determinations and revises analytical approaches based on identified weaknesses without defensiveness Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Complexity tolerance — volunteers for cases involving unfamiliar tax issues or new business entity types to expand examination competency Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Skill gap pursuit — enrolls in continuing education on specialized tax topics such as international compliance or digital asset reporting in response to evolving caseload demands Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Challenge reframing — approaches taxpayer disputes and litigation outcomes as diagnostic data for improving future examination rigor rather than as personal failures Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Learning culture cultivation — establishes regular knowledge-sharing sessions within the examination unit where examiners debrief difficult cases and extract transferable lessons Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Adaptive mastery modeling — publicly shares personal learning from overturned determinations or complex appeals, demonstrating to peers that professional growth emerges from setback analysis Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
9Mindfulness7 statements
Emerging
  1. Workload awareness — monitors personal caseload volume and deadline proximity, flagging capacity constraints to supervisors before quality is compromised Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Taxpayer emotion recognition — detects signs of taxpayer distress or anger during phone or in-person conferences and consciously adjusts tone and pacing to de-escalate the interaction Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Attention management — maintains focused document review during repetitive return examination tasks, using structured checklists to sustain accuracy over extended work periods Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Deliberate determination practice — pauses before issuing significant tax liability findings to verify that conclusions are based on evidence rather than heuristic shortcuts or confirmation bias Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Stress regulation during adversarial interactions — sustains professional composure during contentious taxpayer conferences or formal hearings, applying intentional self-regulation techniques to maintain objectivity Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Team awareness facilitation — creates structured reflection points within team workflows, prompting examiners to assess decision quality and emotional state before finalizing high-stakes determinations Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Institutional mindfulness integration — advocates for and implements agency practices such as pre-case review protocols that reduce cognitive overload and improve determination accuracy across the examination unit Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
10Fortitude7 statements
Emerging
  1. Delinquency pursuit persistence — continues contact attempts with unresponsive taxpayers through multiple authorized channels rather than closing cases prematurely Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Adversarial interaction endurance — sustains professional resolve through repeated hostile taxpayer contacts, maintaining procedural adherence despite verbal resistance or intimidation attempts Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Ambiguous case persistence — continues examination work on legally complex or fact-intensive cases without abandoning the inquiry when a clear resolution path is not immediately apparent Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Appeals process courage — defends well-supported examination determinations through the formal appeals process, maintaining conviction in evidence-based findings when challenged by taxpayer representatives Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. High-volume caseload resilience — sustains examination quality and decision accuracy across a large caseload during peak filing periods without sacrificing thoroughness for speed Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Systemic enforcement courage — recommends and pursues examination action against high-profile or legally novel noncompliance cases despite institutional risk aversion or political complexity Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Team resilience leadership — guides examination staff through high-stress enforcement campaigns or organizational change, modeling fortitude and sustaining team morale and performance under sustained pressure Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Show O*NET source anchors53 anchors · skillscrosswalk.com

O*NET enrichment · skillscrosswalk.com

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Source anchors that ground each statement

Related titles
Adjustment Examiner · Block Advisor · City Collector · City Tax Auditor · Collections Specialist · Collector · Corporate Tax Associate · Credentialed Tax Expert · Customs Agent · Customs Appraiser · Customs Collector · Customs Examiner
RAPIDS apprenticeships
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O*NET skills
Reading ComprehensionActive ListeningSpeakingCritical ThinkingActive LearningWritingMathematicsMonitoringJudgment and Decision MakingComplex Problem SolvingSocial PerceptivenessCoordinationNegotiationTime Management
Knowledge domains
Customer and Personal ServiceEnglish LanguageMathematicsAdministrativeLaw and GovernmentEconomics and AccountingAdministration and Management
Abilities
Inductive ReasoningDeductive ReasoningOral ExpressionWritten ComprehensionInformation OrderingOral ComprehensionProblem SensitivityNear VisionSpeech RecognitionSpeech Clarity
Work styles
Attention to DetailDependabilityIntegrityCautiousnessSelf-ControlPerseverance
Technology
Human resources softwareBusiness intelligence and data analysis softwareAccounting softwareDocument management softwareElectronic mail softwareGraphics or photo imaging softwareTax preparation softwareData base user interface and query softwareSpreadsheet softwareOffice suite software
Tasks · seed anchors for statements
  1. Send notices to taxpayers when accounts are delinquent.
  2. Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
  3. Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
  4. Maintain records for each case, including contacts, telephone numbers, and actions taken.
  5. Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
  6. Answer questions from taxpayers and assist them in completing tax forms.
CIP education codes
52.030152.1601

Sources: O*NET v30.2 (CC BY 4.0), SkillsCrosswalk.com, LER.me, Anthropic Economic Index, SAFI (Jadhav & Danve, 2026), WEF Skills Taxonomy 2021, Pathsmith Durable Skills Framework. © 2026 EBSCOed.