06/01/1989 03782

TAX ACCOUNT COLLECTIONS SUPERVISOR

DEFINITION: This is supervisory work in the collection of delinquent taxes in the Department of Revenue.
An employee in this class is responsible for supervising a technical staff engaged in the collection of delinquent taxes through telephone and/or mail contacts with taxpayers. Work involves planning organizing and assigning computer generated work assignments for the telephone collection of delinquent taxes; reviewing statements of liability and Deferred Payment Plans prepared by subordinates; reviewing adjustments to taxpayer accounts for adherence to Pennsylvania tax laws, rules, regulations, policies and procedures; reviewing account referrals and write-offs or compromise recommendations and reviewing the Delinquent Enforcement Business Tax System to ensure cases are updated on the system. Work also includes interpreting Pennsylvania tax laws, rules, regulations, policies and procedures; resolving problems with taxpayers' accounts which cannot be resolved by subordinates, and determining whether to refer accounts for enforcement collections. General supervision is received from an administrative superior. Work is reviewed through conferences and reports for attainment of goals and objectives.

EXAMPLES OF WORK: Supervises the telephone collection of delinquent sales and use, corporation, employer withholding, personal income or any of the other taxes administered by the Department of Revenue.

Plans, organizes, assigns and determines work priorities for a staff of technical employees engaged in the telephone collection of delinquent taxes.

Reviews and approves statements of liabilities, Deferred Payment Plans and adjustments to taxpayer accounts for accuracy and adherence to Pennsylvania tax laws, rules, regulations, policies and procedures.

Approves subordinate recommendations for write-offs and compromises or refers accounts for further collection activity.

Interprets Pennsylvania tax laws, rules, regulations, policies and procedures for subordinates, taxpayers and their representatives.

Refers delinquent accounts for enforcement collections activities when telephone collections efforts are unsuccessful.

Evaluates work performance of subordinates, prepares and signs Performance Evaluations.

Approves or disapproves employee requests for leave.

Interviews prospective employees and recommends candidates for hire.

Trains Tax Account Collections Technicians in telephone collection methods and techniques.

Receives grievances and complaints, conducts initial investigation, discusses the matter with employees and resolves or recommends solutions to grievances and complaints.

Reviews the status of cases assigned to staff through the Delinquent Enforcement Business Tax System to ensure taxpayer accounts are properly maintained.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of sales and use, corporation, employer withholding and personal income tax laws, rules, regulations, policies and procedures.

Knowledge of the principles of effective supervision.

Ability to plan, organize and assign work to technical employees.

Ability to establish work priorities and collection objectives.

Ability to approve statements of liabilities, Deferred Payment Plan agreements, adjustments to taxpayers' accounts and other work completed by subordinates.

Ability to determine if write-offs or compromises should be referred for further collection activity.

Ability to interpret Pennsylvania tax laws, rules, regulations, policies and procedures for subordinates, taxpayers and their representatives.

Ability to review work performance and evaluate employees.

Ability to interview and select employees for hire.

Ability to review and discuss grievances and complaints with employees and to recommend solutions or appropriate responses.

Ability to train employees in work methods and procedures.

Ability to communicate effectively with subordinates, investigative personnel and taxpayers and their representatives.

MINIMUM EXPERIENCE AND TRAINING: One year as a Tax Account Collections Technician;

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Four years of experience reviewing tax documents and applying tax laws, rules and regulations and making taxpayer liability decisions;

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Four years of experience in the collection of taxes;

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Four years of experience in the provision of taxpayer assistance which involves the interpretation and explanation of the application of tax laws, rules, regulations, policies and procedures;

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Any combination of experience and training which provides the applicant with the required knowledges, skills and abilities.