State of Washington Classified Job Specification
REVENUE AGENT 3
A lead worker over lower-level staff.
The trainer for a functional or geographic unit.
A technical specialist in a specific area such as Bankruptcy, Crime Victims Compensation, Tax Discovery or Field Compliance resolving complex and time consuming cases that involve investigating and documenting criminal activity for prosecution.
Positions at this level are designated in writing. The lead and trainer positions provide technical assistance to lower level staff. As a technical specialist, positions perform collection activities on the most complex accounts that are outside the normal statutes and collection functions. This includes, but is not limited to, unique legal challenges and law application, large businesses or cases involving a high dollar volume, tax fraud, complex criminal activity, and multiple business entities such as unique contractual relationships, limited liability partnerships/corporations, joint ventures, and shell corporations. Assigned cases are of statewide significance or precedent-setting and involve criminal fraud or multiple state and/or local/federal agencies.
Trains staff in all aspects of collections including laws and rules, policy and procedure, computer systems, and legal documents and actions; works with other trainers to develop and update policy and procedure manuals and presentation at statewide conferences;
Provides technical guidance and assistance to lower-level staff within the unit;
Conducts interviews to explain delinquent tax liabilities, obtains and analyzes information pertaining to debtor’s financial condition and provides information. Provides business counsel on a wide range of financial problems to help resolve tax liabilities;
Performs complex credit analysis and evaluations of assets in connection with applications for partial discharge of property from the effect of liens, seizures and sales, currently not collective accounts and closing agreements. This includes reviewing business records, financial statements and information obtained through field investigations;
Prepares documentation and requests legal authority for search warrants through both the Attorney General Office and Superior Court;
Coordinates with legal authorities, executive staff, law enforcement, media, auctioneers, peers, and other staff when conducting property seizures;
Issues legal documents and initiates legal actions, including assessments, liens, levies, wage garnishments, successorships, prime contractor liability, revocation of tax registration, certificate to hire employees; bond seizure actions; conducts seizures of property;
Locates individuals and assets to satisfy outstanding liability utilizing professional skip tracing methods that include field investigations, automated database searches, review of credit reports and utilizing an network of third party contacts and professional law enforcement and collection organizations;
Independently represents the agency in negotiating partial payment agreements based on detailed analysis and verification of financial information;
Independently determines third party sources of information and serves summons to provide documents relating to tax liabilities;
Issues and serves subpoenas to gather information for the assessment or collection of debts; ensures debtors are given proper service and due process of law in legal proceedings;
Provides court testimony;
Identifies evaded and avoided taxes by gathering information, conducting interviews and surveillance and cross-referencing with other data within the department and other government and non-government agencies;
Performs other work as required.
Knowledge and Abilities
Knowledge of: Applicable Revised Codes of Washington (RCW) and Washington Administrative Code (WAC), departmental rulings, principles and methods for curriculum and training design; instructional and presentation techniques; due process law, search and seizure, appeal procedure; general investigative techniques; business law; rules of evidence in criminal and civil law; understanding of the Federal Bankruptcy Act; liquidation procedures and requirements.
Ability to: Comprehend and assimilate complex tax laws and rules; learn and apply departmental manuals and orders; assign and guide teammates while performing similar work; determine financial and investigative information from a variety of sources; analyze taxpayer’s financial situation and determine their ability to pay; deal effectively with irate or hostile persons; communicate effectively, both orally and in writing; function in a diplomatic and tactful manner; make prompt and accurate decisions which may involve legal action.
There may be instances where individual positions must have additional licenses or certification. It is the employer’s responsibility to ensure the appropriate licenses/certifications are obtained for each position.
Two years of experience as a Revenue Agent 2.
A Bachelor’s degree involving major studying business administration, accounting, public administration, police science, economics, criminal justice, sociology, psychology, law or, closely related field
two year’s of experience in the field of personal or business finance, tax auditing, law, law enforcement, adjustment of claims, examination and analysis of business tax records, collection of civil debts or other related field.
Class Specification History
New class consolidates: (formerly 15093 Revenue Agent 4; 15060 Revenue Officer 3 ) Adopted May 11, 2007 Effective July 1 2007