06/01/1989 03781

TAX ACCOUNT COLLECTIONS TECHNICIAN

DEFINITION: This is technical work in the collection of delinquent taxes in the Department of Revenue.

An employee in this class is responsible for the collection of delinquent taxes through telephone and/or mail contacts with taxpayers. Work involves receiving computer generated assignments for delinquent taxes and contacting delinquent taxpayers or their representatives to inform of outstanding tax liabilities and to demand payment of delinquent sales and use, corporation, employer withholding, personal income, or any of the taxes administered by the Department; computing tax, penalty and interest and preparing statement of liability for the taxpayer; explaining the application of Pennsylvania tax laws and rules and regulations; reviewing correspondence, tax returns and other documentation from the taxpayer to determine correct status of taxpayer account and adjusting taxpayer's account when outstanding liabilities are resolved. Work also includes preparing correspondence regarding the status of the taxpayer's account and to request information; preparing and tracking Deferred Payment Plans; recommending referral of accounts for further activity and recommending compromises and/or write-offs when further collection activity is not cost effective or accounts are uncollectible. Employees in this class may also meet with taxpayers and their representatives in the office to discuss status of taxpayer account, to explain tax laws and rules and regulations an to resolve problems with the taxpayer's account. Work is performed under the supervision of a Tax Account Collections Supervisor and is reviewed through conferences and reports for conformance to policies and program objectives.

EXAMPLES OF WORK: Telephones taxpayers or their representatives to demand payment of outstanding tax liabilities, based on computer generated assignments.

Searches telephone directories, departmental files and other sources to obtain taxpayer telephone number.

Checks CRT for status of taxpayer account and amount of liability.

Determines tax liability and computes penalty and interest.

Explains to taxpayers, accountants, attorneys or other taxpayer representatives, verbally or in writing, the application of various tax laws and rules and regulations.

Reviews various documents submitted by the taxpayer and departmental files to resolve questions regarding the taxpayer's account, to determine if tax returns were correctly filed, to advise how to file an amended return, or to make adjustments to the account.

Adjusts or closes taxpayer's account when payment for outstanding liabilities has been received or delinquencies have been resolved.

Writes correspondence to request information regarding the taxpayer's account or to explain the application of tax laws, rules, regulations and procedures to the taxpayer's particular situation.

Recommends referral of accounts for further collection activity or recommends compromises or write-off of accounts.

Negotiates and prepares Deferred Payment Plan, or recommends compromises and write-offs with delinquent taxpayers.

Updates the Delinquent Enforcement Business Tax System and information on the taxpayer's account as cases are handled.

Monitoring Deferred Payment Plans to ensure taxpayers are making required payments and filing current returns.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of sales, corporation, employer withholding and personal income taxes and rules and regulations.

Ability to operate a CRT to obtain computerized tax records.

Ability to determine tax liability and to compute penalty and interest according to tax laws and rules and regulations.

Ability to explain Pennsylvania tax laws and rules and regulations to taxpayers or their representatives.

Ability to communicate effectively, both orally and in writing.

Ability to review documentation submitted by the taxpayer and resolve questions regarding the taxpayer's account.

Ability to determine if further telephone collection activity is appropriate and recommending disposition of accounts.

Ability to determine the correctness of information provided or payments received to adjust or close taxpayer accounts.

Ability to negotiate Deferred Payment Plans with delinquent taxpayers or their representatives.

Ability to recommend compromises or write-offs where further collection activities are not cost effective or accounts are uncollectible.

MINIMUM EXPERIENCE AND TRAINING: Three years of experience reviewing tax documents and applying tax laws and rules and regulations and making taxpayer liability decisions;

                                                                                                                                                     or

Three years of experience in the collection of taxes;

                                                                                                                                                    or

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

                                                                                                                                                   or

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