TAX COLLECTIONS REPRESENTATIVE 23011

7/1/89 E

This is the first class in the Tax Collection series for positions that resolve delinquent tax accounts by working in a centralized environment. Positions in this class review the status of delinquent state tax or unemployment insurance accounts, verify liability, discover assets, initiate collection actions and enter into contractual agreements with responsible parties. This class is distinguished from the Tax Collections Senior Representative class by the requirement of the latter to function as a team leader, which includes providing guidance to Tax Collections Representatives on difficult cases, and scheduling and reviewing their work on a daily basis.

Complexity of Work: Performs work of moderate difficulty which involves explaining delinquent tax notices to inquirers, settling delinquent accounts, determining appropriate legal course for collection, preparing cases for court referral, verifying the accuracy of the debt by examining tax returns and payment histories, and signing memoranda effecting judgments against debtors and negotiating payment schedules. Duties include making transfers and adjustments to accounts; evaluating financial information to judge ability to pay, negotiating payment schedules, and/or recommending compromise settlement offers; discovering and locating taxpayer assets; identifying responsible third parties; monitoring taxpayer adherence to contracted pay plan and recommending corrective actions. Incumbents examine tax records to determine and develop actions for collecting overdue payments; to identify fraudulent conveyances, unattached assets and prior creditors; to compile case materials for presentation in court; and monitor case developments to recommend and implement actions to protect the interests of the Commonwealth. Positions may also be responsible for recommending the marshalling of taxpayers' assets; notifying the courts of improper reductions in assets; bonding the taxpayer to ensure collection of delinquent taxes; and recommending alternative actions such as a write-off, to retire a delinquent tax case. Duties may include maintaining an audit trail reflecting dishonored checks, auditing benefit payment journals and reconciling accounts, and processing tax set-off notices to intercept refunds for collection of delinquent taxes.

Supervision Given: Supervision is typically not a factor.

Supervision Received: General directions are received from a State Tax Supervisor or Unemployment Compensation Supervisor. Work assignments may be received from a Senior Representative who allows independence in the completion of most duties.

Scope: Employees in this class are responsible for ensuring that the taxpayer remits funds to the State in compliance with applicable tax laws. The activities emphasize monitoring the amount of continued indebtedness of the taxpayer and effecting collection of unpaid accounts.

Impact of Actions: Decisions affect the amount of revenue collected from the taxpayer and, therefore, the revenue acquired by the State. Actions may result in the revocation of Sales and Use Tax Certificates, termination of business operations or bankruptcy to liquidate assets and collect delinquent taxes. Errors may incur complaints of improper procedure, violation of rights, and

harassment.

Personal Contacts: Frequent external contacts with taxpayers, accountants, employers, attorneys or other taxpayer representatives by telephone and correspondence to respond to inquiries to exchange information and to resolve collections issues. Contacts occur with courts, banks and other businesses concerning garnishments, liens, payments, and debts. Occasional face-to-face meetings occur for the same reasons. Internal contacts include staff in other units to exchange information, obtain documents or to seek assistance in the technical resolution of problems.

Knowledge: Working knowledge of bookkeeping/accounting principles and techniques; of state tax regulations; of collections procedures; and of general office practices.

Skills: Working skill in operating a calculator or computer terminal with sufficient speed to respond promptly to taxpayer's inquiries.

Abilities: Demonstrated ability to work effectively with the general public and promote a positive public image; to communicate effectively orally and in writing; to perform arithmetic calculations (four-function math); and to work without close supervision.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from high school with courses in general business, bookkeeping or office practices.

Level and Type of Experience: Experience in work activities in which the majority of time was in accounting, bookkeeping, responsible public contact, investigating financial records, or other activities which involved analyzing or collecting accounts.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This is a new class specification developed as a result of an agency organizational study.