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State of Washington Classified Job Specification

REVENUE AGENT 2

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REVENUE AGENT 2
174F
Category: Financial Services

Definition

Performs the full range of revenue collection activities.

Distinguishing Characteristics

At the journey level, independently performs routine to difficult collection activities that includes (but not limited to) seizures, successorships, revocations, delinquent claims accounts, mainstream delinquent accounts, tax discovery investigations, compliance corporate officer liability assessments, and prime contractor liability. Incumbents are experienced in utilizing professional compliance methods and have a detailed understanding of program goals.

Typical Work

Provides business counsel on a wide range of financial problems to help resolve tax liabilities; interprets and explains complex policies, procedures, and legal provisions to taxpayers and their representatives and resolves questions, concerns, and objections;

Performs 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 collectable accounts and closing agreements;

Works difficult legal enforcement actions to include search warrants, preparation and service of hearing notices for revocation of registration certificates, documentation and justification in distraint or seizures involving taxpayer/debtor’s personal property, preparation and assessment of successorship, beneficial interest, and corporate officer liability;

Locates individuals and assets to satisfy outstanding tax liability utilizing professional skip tracing methods that include field investigation, automated database searches, review of credit reports and utilizing an extensive network of third party contacts and professional law enforcement and collection organizations;

Performs complex compliance activities involving taxpayer/debtor conferences, negotiations, surveillance, documentation and justification in distraint or seizures involving personal and real property;

Represents agency in negotiating partial payment agreements based on detailed analysis and verification of financial information;

Negotiates and coordinates lien priorities and distribution of asset equity with the IRS, financial institutions, and other state agencies based on analysis of UCC filings and Superior Court documents;

Identifies, investigates, documents, and assesses successorship, beneficial interest, and trust fund accountability assessments;

For claims activity (Department of Revenue): investigates, assesses, and secures unreported excise tax in liquidation or claims status to include bankruptcy, receivership, and probate actions filed in state superior court or federal bankruptcy court;

For tax discovery activity: identifies and investigates unregistered businesses; assesses evaded and avoided taxes on businesses as well as personal property including aircraft, watercraft, and vehicles; identifies and recommends cases of tax evasion for criminal prosecution;
Determines fair market value for personal assets including vehicles, vessels, aircrafts and farm equipment;

Conducts interviews with taxpayers or debtors who are frequently represented by legal and accounting specialists to determine methods or means of liquidating liabilities; serves legal summons on taxpayers or debtors to appear and give testimony or provide information relative to liability;

Secures financial statements from taxpayers/debtors who claim inability to pay and evaluate stated or indicated assets and liabilities;

Issues tax or lien warrants and effects filing in Superior Court when necessary to establish lien and/or take legal action; insures that taxpayers/debtors are given proper service and due process of law in legal proceedings; searches county records to locate and/or determine ownership of personal and real property for attachment by the state; prepares and serves Notice and Order to Withhold and Deliver (levy) on third parties in possession of assets of delinquent taxpayers/debtors (i.e., bank accounts, wages, accounts receivable, etc.)

Performs other duties as required.

Knowledge and Abilities

Knowledge of: Applicable Revised Codes of Washington (RCW) and Washington Administrative Codes (WAC); federal and state laws, regulations, policies and procedures related to revenue agent duties; decisions affecting the legal collection of funds; due process of law; general investigative techniques; community property laws.

Ability to: Comprehend and assimilate complex tax laws and rules; learn and apply orders of determination and departmental policy; learn and apply departmental manuals and orders; identify, collect, organize, and document data; communicate effectively, orally and in writing; deal with hostile or irate customers; determine financial and investigative information from a variety of sources; make prompt and accurate decisions which may involve legal action.

Legal Requirement(s)

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.

Desirable Qualifications

One year of experience as a Revenue Agent 1.

OR

A Bachelor’s degree involving major study in business administration, accounting, public administration, police science, economics, criminal justice, sociology, psychology, law, or closely related field

AND

one year of experience in personal or corporate finance, law enforcement, adjustment of claims, collection of civil debts, or other directly related field.

Additional qualifying experience may substitute year-for-year for the education.

Class Specification History

New class consolidates (formerly 15092 Revenue Agent 3; 15040 Revenue Officer 2 ) Adopted May 11, 2007 Effective July 1 2007

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