06/01/1989 73230

DIRECTOR OF COLLECTIONS AND TAXPAYER SERVICES

DEFINITION: This managerial professional and administrative work in directing the tax collections and taxpayer services programs in the Department of Revenue.

The employee in this class directs, through subordinate managers and administrators, the activities of divisions and regional offices engaged in planning, developing and implementing statewide programs field investigation contacts, and the provisions of taxpayer assistance, education and public information programs. Work involves developing and recommending policies, goals and objectives for tax collections and taxpayer services programs; developing and implementing delinquent tax collections strategies to maximize collections; coordinating tax collections activities with other taxing bureaus, the Office of Attorney General and Treasury; interpreting rules, tax laws, regulations, policies and procedures for subordinates, staff, taxpayers and their representatives; and planning, organizing, assigning and coordinating the activities of the work groups. Work also involves participating in conferences with corporate officials, attorneys, accountants and taxpayers; directing the issuance of temporary and permanent sales tax license; approving Deferred Payment Plans and recommending approval of compromises and write-offs; directing the sale of cigarette tax stamps, and issuing clearance certificates for liquor license applicants. Supervision is exercises over subordinate managers, administrators and clerical support staff. The Deputy Secretary assigns work to the Director in the form of broad program goals and objectives and the employee exercises considerable independent judgment in determining specific goals, objectives and program priorities. Work is reviewed upon completion by the Deputy Secretary through reports and conferences relative to the attainment of program goals, objectives and overall program quality.

EXAMPLES OF WORK: Directs, through subordinate administrators, the conduct of investigations to enforce compliance with the personal income, sales and use, reality transfer, employer, corporation, and inheritance tax laws and regulations from assignments through the Delinquent Enforcement Business Tax System.

Directs, through a subordinate manager, the collection of delinquent taxes via telephone or mail from computer generated assignments to resolve the delinquency.

Directs, through a subordinate manager, the planning, development and implementation of statewide taxpayer assistance, education and public information programs and the provisions of technical training to regional and sub-office staff, temporary tax season personnel and volunteer groups to handle the personal income tax and property tax/rent rebate programs.

Develops and recommends policies, goals and objectives for the collection of delinquent taxes through phones and mail contacts or field investigations.

Develops and directs the implementation of delinquents tax collections strategies to maximize collections through phone and mail contacts or field investigations.

Coordinates tax collections through other taxing bureaus, the Office of Chief Counsel, Office of Attorney General and Treasury.

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

Participates in conferences with corporate officials, attorneys, accountants and taxpayers to resolve tax liability issues.

Approves Deferred Payment Plans or recommends the processing of compromises and write-offs to the Office of Attorney General as a result of telephone, mail or field investigation contacts with delinquent taxpayers.

Directs the sale of cigarette tax stamps to licensed Cigarette Stamping Agents through regional and sub-offices.

Directs the preparation and issuance of clearance certificates for liquor license applicants to ensure their tax liabilities have been paid.

Administers the statewide inheritance tax program through the conduct of safety deposit box inventories and the serving of inheritance tax citations to fiduciaries and/or attorneys.

Directs the conduct of miscellaneous investigations to determine if taxpayer are properly licensed and collecting and remitting taxes.

Reviews and analyzes monthly receivable reports on new delinquencies and noncomplaints conditions to determine whether changes should be made in the program parameters and work flow.

Meets with subordinate managers and administrators to inform them of changes to tax rules, regulations, policies and procedures; to discuss work flow problems and to ensure problems are corrected and to provide guidance on unusual or difficult tax issues.

Prepares budget and re-budget requests for organizational units.

Reviews proposed legislation for possible impact on program and recommends whether Department should support, oppose, or seek to modify the legislation.

Prepares and delivers formal and informal presentations to special interest groups.

Meets with Commonwealth, Federal or county officials to explain Departmental functions, programs, rules, regulations, policies and procedures.

Prepares letters, reports, and correspondence to exchange information with and secure the opinions or cooperation of Federal, state or municipal officials, subordinates, the Chief Counsel's Office, the Office of the Attorney General, special interest groups and taxpayers.

Develops and maintains internal controls to limit opportunities for misfeasance and/or to identify same.

Investigates complaints involving mistake or failure to comply with established procedures by subordinates to determine validity of complaint, and where supported takes appropriate corrective action.

Refers suspected violations of the Code of Conduct or illegal activity to the Office of Inspector General.

Reviews reports, correspondence and memoranda to determine work being performed and adherence to established policies.

Reviews administrative forms completed by subordinates for adherence to appropriate administrative rules, regulations, policies, or procedures.

Initiates corrective disciplinary action for minor misconduct by subordinates and recommends major corrective disciplinary action or dismissal.

Coordinates work of assigned units; coordinates work of assigned units with other organizational units.

Resolves work conflicts between organizational units and adjusts priorities within units to support bureau and department objectives.

Plans and organizes work, assigns work, determines, work priority, sets goals, and reviews work performance.

Evaluates training needs of subordinates and volunteer taxpayer assistance groups and requests training or develops and maintains training programs to support bureau activities and objectives.

Evaluates employee work performance and prepares and signs employee performance evaluation reports.

Reviews and signs employee performance evaluation reports as Reviewing Officer.

Receives grievances and complaints, conducts initial investigation into causes and conditions, discusses with employee, and resolves or recommends solutions to grievances or complaints.

Interviews prospective employees and recommends employee selection or rates applicants in terms of preferability for employment.

Interprets contractual and administrative rights and obligations for subordinates and modifies work environment, processes, or system parameters to conform to changing conditions.

Approves leave requests and reviews sick leave usage of subordinates to determine if a pattern of abuse exists.

Assigns or authorizes overtime work to ensure priority work is performed.

Performs related duties as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of the Department of Revenue's rules, regulations, policies and procedures governing the investigation of taxpayers to collect delinquent monies and tax returns.

Knowledge of the Commonwealth's and Departmental rules, regulations policies and procedures governing travel, lodging, expense vouchers, and reporting requirements.

Knowledge of the procedures and techniques utilized in evaluating the effectiveness of the statewide investigation, delinquent collections and taxpayer assistance programs.

Knowledge of the standard enforcement procedures and appropriate Departmental policies for insuring enforcement and compliance with the filing requirements for the various taxes collected by the Department of Revenue.

Knowledge of collective bargaining unit contracts applicable to work performed by those units.

Knowledge of public administration principles and practices.

Knowledge of personal income, sales and use, corporation, inheritance, employer withholdings and cigarette taxes, and the property tax/rent rebate program rules, regulations and policies.

Skill in the supervision of subordinates.

Ability to plan and organize work and assign work to subordinates.

Ability to evaluate employee performance and prepare employee Performance Evaluations Reports.

Ability to read and interpret collective bargaining unit contracts applicable to the work performed by that unit.

Ability to evaluate employee training needs and request further education and training for subordinates.

Ability to supervise work activities of subordinates effectively.

Ability to interpret rules, regulations, policies, and procedures for subordinates, taxpayers and their representative.

Ability to prepare and deliver formal presentations to special interest groups.

Ability to evaluate the effectiveness of the statewide investigations, delinquent tax collections, and taxpayer assistance programs.

Ability to develop rules, regulations, policies and procedures for the statewide investigations, delinquent tax collection and taxpayer assistance programs.

Ability to review and comment on proposed rules and regulations.

Ability to review and analyze activity reports to determine work being performed, program trends and program effectiveness.

Ability to establish and maintain effective working relationships with subordinates; co-workers; supervisor; Commonwealth, municipal, and federal officials; and the public.

Ability to express ideas clearly and concisely, both orally and in writing.

Ability to approve Deferred Payment or recommend the processing of compromises and write-offs to the Office of Attorney General.

MINIMUM EXPERIENCE AND TRAINING: Seven years of experience in progressively responsible and varied administrative work including three years in a tax program; and a bachelor's degree including or supplemented by courses in law, accounting, business administration, or public administration;

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