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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.

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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.

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Source anchors that ground each statement

Related titles
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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.