State of Washington Classified Job Specification
REVENUE AGENT 1
Resolves routine/less complex revenue collection activities or routine tax discovery investigations
As part of a phone collections unit, incumbents collect on all debts and under supervisory direction, are assigned a caseload that requires limited legal actions such as issuing and filing warrants, recording liens and executing garnishments (levies), or providing notice of assessments.
Incumbents have a basic understanding of program goals and are assigned entry-level casework with regular supervisory input or serve as a member of the phone collections unit with a small caseload. Caseload work typically doesn’t involve receivership, bankruptcy or probate, evasion or criminal activity although incumbents may participate in a limited range of complex collection actions.
Resolves accounts with small to medium tax liability or vehicles, vessels, aircraft, or personal property with a lower taxable value;
Contacts delinquent taxpayers/debtors using professional techniques in field, phone use, and correspondence to determine amount of tax liability and to initiate collection;
Utilizes professional skip-tracing methods to locate delinquent debtors;
Issues tax warrants to establish liens;
Issues wage garnishments, levies bank accounts and receivables;
With supervisory approval, utilizes complex collection enforcement tools such as revoking tax registration endorsement or certificate to hire employees, seizing and selling personal and/or real property;
With supervisory review, conducts investigations to ascertain taxpayer’s net worth, determine current and future financial condition, discover hidden assets, secure payment. Cases may involve third parties such as suppliers and creditors;
Conducts interview to explain delinquent tax liabilities, obtains and analyzes information pertaining to the taxpayer/debtor’s financial condition and provides them with tax information; provides business counsel on a wide range of financial problems to help resolve tax liabilities;
With supervisory approval, investigates potential successors within six month limitation, notifies potential third parties of their beneficial interest obligations within 90 days and gathers necessary documentation to assert Trust Fund Liability against corporate officers or members for collected retail sales not remitted;
Prepares and serves legal notices, orders, and summons on taxpayers/debtors and other parties;
Secures and interprets financial statements for taxpayers/debtors and tax practitioners;
Negotiates and prepares closing agreements for approval by management;
Performs other duties as required.
Knowledge and Abilities
Knowledge of: Applicable Revised Codes of Washington (RCW) and Washington Administrative Codes (WAC) relating to the collection of delinquent receivables; federal and state laws, regulations, policies, and decisions affecting the legal collection of funds; general investigative techniques; issuing and filing of tax warrants; community property laws; lien priorities of third parties; business law.
Ability to: Comprehend and assimilate complex tax laws and rules; professionally use the telephone as a collection and investigative tool; learn and apply orders of determination and departmental policy; learn and apply departmental manuals and orders; determine financial and investigative information from a variety of sources; use ingenuity and resourcefulness to accomplish objectives without legal action whenever possible; determine ability to pay and extent of possible jeopardy; communicate effectively, both orally and in writing; deal effectively with irate or hostile persons.
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.
A Bachelor’s degree involving major study in business administration, accounting, police science, public administration, economics, law, criminal justice, sociology, psychology, or closely related field.
Two years as a Tax Service Representative or Excise Tax Assistant.
Experience in the collection of civil debts, law enforcement, personal or corporate finance, adjustment of claims, or investigations involving personal background, business practices or fraud, will be substituted, year-for-year, for education.
Class Specification History
New class consolidates: (formerly 15020 Revenue Officer 1; 15090 Revenue Agent 1; 15091 Revenue Agent 2 ) Adopted May 11, 2007 Effective July 1 2007