TAX COLLECTIONS SENIOR REPRESENTATIVE 23012

7/1/89 E

This is the second class in the Tax Collection series for positions that resolve delinquent tax accounts by working in a centralized environment. Positions in this class perform lead work in the review of delinquent state tax or unemployment insurance accounts, to include verifying liability, discovering assets, initiating collection action and entering into contractual agreements with responsible parties. This class is distinguished from the Tax Collections Representative class by the requirement to lead collection teams, schedule and review work, and to provide guidance on, or work the more difficult cases.

Complexity of Work: Performs work of moderate difficulty, providing daily guidance to a team of Tax Collections Representatives. The work involves explaining delinquent tax notices to inquirers, settling complex delinquent accounts, determining appropriate legal course for collection, preparing cases for court referral, verifying staff work accuracy, 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 adherence to contracted pay plans 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; and to compile case materials for presentation in court. Employees monitor case developments to recommend and implement actions to protect the interests of the Commonwealth. Positions may 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. Schedules and reviews the work of Tax Collections Representatives and recommends closure or alternative solutions on difficult cases. Positions regularly conduct random sample audits on staff work, and participate in the employment and evaluation of Tax Delinquent Collections Representatives. Performs or leads others who maintain audit trails, audit and reconcile accounts, audit benefit journals, and process tax set-off notices to intercept refunds for collection of delinquent taxes.

Supervision Given: Supervision is typically not a factor; however, positions provide daily technical guidance and schedule and review work of Tax Collections Representatives.

Supervision Received: General directions are received from a State Tax Supervisor or Unemployment Compensation Supervisor who allows considerable independence in the completion of duties.

Scope: Employees in this class are responsible for ensuring 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 taxes.

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 and over-enthusiasm 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 complex 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 resolution of technical problems.

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

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); to work without close supervision; and to advise and lead others in work activities.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from high school or equivalent with additional courses in business, bookkeeping, office practice, supervision, leadership, law or a related field.

Level and Type of Experience: Progressively responsible experience in work activities in which the majority of time was in accounting, bookkeeping, 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.