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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00004602 |
Description Activated On: 1/5/2026 9:23:16 AM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. This position is located in the Collections Support Unit, Audit & Compliance Division, of the Office of UC Tax Services (UCTS). The Tax Agent is responsible for the collection of delinquent reports, contributions, interest, penalty and amounts due from all delinquent employers. Employees in this position must be able to communicate effectively in person, through telephone contact and in written or email correspondence. |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. Non-Bankruptcy Escalated Collections (40%) The collection actions are initiated by communicating with the employer by phone, mail, email and in person meetings and discussions. If the employer is unable to make full payment, the Tax Agent reviews their financial circumstances and secures a satisfactory payment arrangement. The employer’s financial condition is determined by an examination of their records with respect to the amount of assets in excess of liabilities. A financial investigation may also entail the search of physical and electronic court records and other electronic resources that are available to determine the employer’s solvency. The Tax Agent takes this information and files assessments, recommends liens, prosecutions, Writs or injunctions as needed. The Tax Agent represents the Department at hearings to present information secured in the examination of employer records due to the filing of criminal complaints. The Tax Agent and the Supervisor act on behalf of the Bureau as affiants in judicial actions before a District Judge, prosecuting employers under Section 802 of the Unemployment Compensation Law, which includes prosecution of employers for failure to file reports, produce records for audits or for non-payment of contributions due. The Tax Agent also conducts special investigations to determine solvency or financial status of an employer. Information obtained is used as a basis for bureau action on applications for agreement to compromise and in making determinations as to an employer’s ability to meet payments on proposed payment agreements. Also, recommends acceptance or non-acceptance of applications for agreements to compromise and write-off recommendations to the Supervisor. The Tax Agents within the Collections Support Unit also: oversee the Treasury Offset Program, Philadelphia District Attorney prosecution cases and the mass mailing of Statewide Pre-Prosecution letters and the Contributory SOA playbook, Complete ACD tasks for reimbursable employers and contact reimbursable employers to gain compliance and avoid conversion, Reviews accounts where notification of deceased Responsible Party has been received and addresses account as needed, including calling to check for estate, if warranted. Bankruptcy Escalated Collections (40%) The Tax Agents prepare necessary legal documents including the Proof of Claim form in order to ensure collection of delinquencies that are protected under a bankruptcy plan. The Tax Agent Determines the appropriate action to take on bankruptcy cases, including, but not limited to, objections to plans, application/refund of payments and estimating tax liabilities for inclusion on a Proof of Claim. Contacts attorneys, trustees, or other representatives of the employer to communicate concerns about the collection of pre-petition tax returns prior to a plan being submitted, informational request concerning a plan of reorganization, collection of required payments provided for in the plan and the collection of post-petition and post-confirmation delinquencies not covered in the plan. Electronically accesses bankruptcy court systems to file proof of claims on UC taxes owed and to monitor the activity of each bankruptcy so that appropriate action can be determined such as requesting a financial investigation, objecting to a plan or amending a proof of claim. Establishes Deferred Payment Plans for active bankruptcy cases with post-petition liabilities when warranted. Makes decisions as to the likelihood of collection of liabilities from closing information received from the Bankruptcy courts. Bankruptcy functions will also include the following tasks: Analyze and interpret the Bankruptcy Code Review and analyze bankruptcy dockets Prepare a bankruptcy proof of claim to protect the departments’ interests. Determine if statement of account needs to be suppressed Completes Bankruptcy tasks including: Bankruptcy Lien, Bankruptcy Information Received and Notify Bankruptcy KW new Bankruptcy Auditing (5%) Rule 2004 Exam/Request for records - Advanced auditing work involving examination of books and records of medium and large employers. This entails examination of payroll books and records, cash disbursements and general journals, vouchers, petty cash records, general and subsidiary ledgers, corporate minute books, electronic data processing audit trails, etc., for the purpose of compiling gross and taxable wage figures for comparison with quarterly reports filed with this Bureau. The examination includes inspection and analysis of ledger accounts of various captions, for possible disclosure of hidden or unreported taxable remuneration. It also includes a comparison of wage amounts, reported on the Pennsylvania Unemployment Compensation reports, with those reported on other tax reports, such as Social Security reports, Federal Unemployment Tax Act reports, and when available, Federal Income Tax reports and corporate Net Income Tax reports Other duties/tasks (15%): The tax agent is additionally required to perform other investigations and compliance initiatives as follows: •Ensure that the employer is properly and accurately registered with the PA UC Program by verifying information submitted on the PA Enterprise Registration. •Investigate predecessor/successor relationships, SUTA dumping cases, and possible bulk sale issues. If an employer has not registered, the agent may recommend that a civil fine be imposed under the 802 provisions of the UC Law. •Investigate nonprofit organizations to determine if the entity is exempt from the Federal Unemployment Tax Act under Section 501(c)(3), or is a political subdivision. The agent may be required to explain the contributory or reimbursable financing methods and UC Law provisions for relief of charges, solvency fee, and required collateral deposits. •Examine employer records to secure certain information to help the UC Service Centers in possible fraud investigations. •Attend UC tax and benefit appeal hearings to present information secured during an audit or blocked UC claim investigation. •Work UCMS generated tasks that include assessment, inquiry, and downward adjustment tasks. •Analyze the employer’s UCMS account to determine if errors or other discrepancies exist and initiate proper action to correct these errors or discrepancies. •Any other work duties or projects as assigned. The tax agent is a liaison between the Bureau and the Commonwealth’s many employers. The tax agent is expected to be able to answer any questions the employer may have regarding the UC Law with intelligent responses in a professional and courteous manner. This position will have access to Federal Tax Information (FTI) and is subject to the provisions of IRS Publication 1075 which requires you to pass an enhanced background check prior to beginning employment and a reinvestigation within five years of the previous background investigation with continued employment. As an employee of a state agency who works with FTI, you are responsible for protecting this critical information. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. Decisions are made on a daily basis for various job functions on various UC tax issues. The UC Tax Agent is a liaison between the Bureau and the Commonwealth’s many employers. They are often the only Commonwealth representative that the employer may encounter. Therefore, he is expected to be able to answer, or be able to obtain a prompt answer, to any question involving the Pennsylvania Unemployment Compensation Law. They are expected to respond intelligently, professionally, and courteously to any inquiry made. Special projects may be routinely assigned for which there is no precedent. The individual must research each issue to identify options and propose solutions and make a decision. UC Tax Agent should involve Supervisor on complex issues for direction or requiring approval. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. N/A 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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