STATE TAX FIELD REPRESENTATIVE 23222

7-1-88 B

CLASS CONCEPT/FUNCTION

This is the first class in a series of classes that perform investigative office and field work to confirm tax liability and effect collection. Positions in this class establish and verify liability, collect revenue, audit small business enterprises and provide consultation to clarify state tax laws and assure compliance. This class is distinguished from the State Tax Field Representative Senior class by the latter's responsibility for resolving more complex tax collection issues and providing technical guidance.

DISTINGUISHING FEATURES OF THE WORK

Complexity of Work: Performs work of routine difficulty which involves gathering, compiling and analyzing data contained in tax forms, records, journals, ledgers, invoices or other financial documents; and performing analysis of complex fiscal data to establish and verify taxpayers' liability for any of the wide variety of taxes. Positions plan and initiate action to collect delinquent taxes and enforce compliance with tax law. Duties include locating responsible taxpayers; conducting conferences to resolve delinquent accounts; communicating tax law; discovering unreported taxes and acquiring taxpayers' cooperation; compiling data for the Annual Real Estate Sales Ratio Study; and tabulating and compiling information of activities in order to report type of contacts, revenues collected, expenses and assignments completed.

Supervision Given: Supervision is typically not a factor.

Supervision Received: Receives general supervision from a State Tax Field Collections Supervisor. Technical guidance is received from a State Tax Field Representative Senior who provides assistance on complex accounts, advice on procedural guidelines and recommends alternative collection actions.

Scope: Work affects the determination of tax liability, the auditing of accounts, and the collection of taxes from taxpayers in an assigned geographic area.

Impact of Actions: Accurate and timely completion of assignments is essential in order to meet established goals and objectives. Effective job performance ensures accurate collection of taxes which affects the state revenue. Legal actions taken toward taxpayers, if in error, can result in civil suits against the agency.

Personal Contacts: Frequent contacts are made with taxpayers, taxpayer representatives, the general public, local constitutional officers, attorneys, accountants, and state and federal agencies to secure information about taxpayers and to determine tax liability and resolve accounts.

KNOWLEDGE, SKILLS AND ABILITIES

Knowledge: Some knowledge of bookkeeping/accounting principles and techniques; of Virginia State tax laws, rules, regulations, forms and filing procedures, and of auditing principles.

Skills: Skill in operating a calculator or personal computer.

Abilities: Demonstrated ability to work effectively with the general public and promote a positive public image; to communicate effectively orally and in writing; to analyze accounting records and arrive at logical and legally supportable conclusions; and to work without close supervision.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from high school or equivalent; with additional course work in business administration, accounting, or a related field.

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

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

CLASS HISTORY

This class specification is revised as a result of an agency-wide classification and salary study effective July 1, 1988 and replaces the State Tax Field Representative A specification dated January 1, 1975.