Tax Examiner or Collector, or Revenue Agent

Despite limited employment growth, about 4,100 openings for tax examiners and collectors, and revenue agents are projected each year, on average, over the decade. Most of those openings are expected to result from the need to replace workers who transfer to different occupations or exit the labor force, such as to retire.

Education: Bachelor's degree Details

Education Details

34%

Bachelor's Degree

26%

Associate's Degree (or other 2-year degree)

23%

High School Diploma - or the equivalent (for example, GED)

14%

Some College Courses

Master's Degree

Work From Home

Salary

High: $107,120.00

Average: $64,410.00

Hourly

Average: $30.97

Summary of What they do:

Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.

Responsibilities

Correspond with customers to answer questions or resolve complaints.

Collect payments for goods or services.

Update knowledge of legal or regulatory environments.

Document information related to legal proceedings.

Explain regulations, policies, or procedures.

Correspond with customers to answer questions or resolve complaints.

Inform individuals or organizations of status or findings.

Verify accuracy of financial information.

Examine financial records.

Maintain data in information systems or databases.

Examine financial records.

Examine financial records or processes.

Examine financial records.

Inform individuals or organizations of status or findings.

Verify accuracy of records.

Assess financial status of clients.

Develop financial plans for clients.

Communicate with government agencies.

Negotiate agreements to resolve disputes.

Collect evidence for legal proceedings.

Prepare legal or investigatory documentation.

Oversee business processes.

Communicate with government agencies.

Gather financial records.

Examine financial records.

Develop financial analysis methods.

Advise others on financial matters.

Testify at legal or legislative proceedings.

What Tax Examiners and Collectors, and Revenue Agents Do

Tax examiners and collectors, and revenue agents determine how much is owed in taxes and collect tax from individuals and businesses on behalf of federal, state, and local governments. They review tax returns, conduct audits, identify taxes owed, and collect overdue tax payments.

Duties

Tax examiners and collectors, and revenue agents are responsible for ensuring that individuals and businesses pay the taxes they owe.

Tax examiners and collectors, and revenue agents typically do the following:

Review filed tax returns to determine whether credits and deductions claimed are allowed by law
Contact taxpayers to address problems and to request supporting documentation
Conduct field audits and investigations of income tax returns to verify information or to update tax liabilities
Evaluate financial information, using their understanding of accounting procedures and knowledge of changes to tax laws and regulations
Keep records on each active case including telephone numbers and actions taken
Notify taxpayers of overpayment or underpayment and issue a refund or request additional payment

Tax examiners and collectors, and revenue agents ensure that individuals and businesses pay the appropriate amount of taxes owed, as prescribed by laws and regulations. In addition to verifying that tax returns are filed correctly, they follow up with taxpayers whose returns are questionable or who owe more money.

Different levels of government collect different types of taxes. The federal government's Internal Revenue Service (IRS) deals primarily with business and personal income taxes. State governments collect income and sales taxes. Local governments collect property and sales taxes.

Because some states base income taxes on taxpayers’ reported federal income, tax examiners working for the federal government report to the states any adjustments or corrections they make. State tax examiners then determine whether the adjustments affect the state taxpayer liability.

Tax examiners and collectors, and revenue agents have different duties and responsibilities:

Tax examiners typically deal with simple tax returns filed by individual taxpayers who claim few deductions and by small businesses. Tax examiners also may contact individual taxpayers in order to resolve outstanding problems with their returns.

Much of a tax examiner’s job involves making sure that tax credits and deductions claimed by taxpayers are lawful. If a taxpayer owes additional taxes, tax examiners adjust the total amount by assessing fees, interest, and penalties and then notify the taxpayer of the total amount owed.

Revenue agents, called internal revenue agents in the IRS, specialize in tax-related accounting. Like tax examiners, they review returns for accuracy. However, revenue agents handle the complex tax returns of large businesses and corporations.

Some experienced revenue agents focus exclusively on a particular area, such as multinational business. Regardless of their specialty, revenue agents must keep up to date with changes in tax laws and regulations.

Tax collectors, also called internal revenue officers in the IRS, deal with overdue accounts. The process of collecting an overdue payment starts with the revenue agent or tax examiner sending a report to the taxpayer. If the taxpayer makes no effort to pay, the case is assigned to a tax collector.

When a tax collector takes a case, he or she first sends a notice to the taxpayer. The tax collector then works with the taxpayer to settle the debt. Settlement may involve setting up a plan in which the amount owed is paid back in small amounts over time.

When delinquent taxpayers claim that they cannot pay their taxes, collectors investigate and verify the claims. Tax collectors research information on taxpayer financial statements or mortgages and locate taxpayer-owned items of value through third parties, such as local departments of motor vehicles. Ultimately, they must decide whether the IRS should place a lien—a claim on an asset such as a bank account, real estate, or an automobile—to settle a debt. Tax collectors also have the authority to garnish wages—that is, take a portion of earned wages—to collect taxes owed.

Important Qualities

Analytical skills. Tax examiners and revenue agents must be able to identify questionable claims for credits and deductions and determine if claims are lawful.

Communication skills. Tax collectors must be able to clearly explain complex details, especially about sensitive information, in their work with the public.

Detail oriented. Tax examiners and revenue agents verify the accuracy of each entry on the tax returns they review. Therefore, it is important that they pay attention to detail.

Interpersonal skills. Tax collectors must be comfortable interacting with people. When pursuing overdue accounts, tax collectors should be firm and composed.

Math skills. Tax collectors and revenue agents deal with numbers daily and must be comfortable with arithmetic. They also need to analyze, compare, and interpret facts and figures.

Organizational skills. Tax examiners and revenue agents may work with multiple returns and a variety of financial documents. Keeping the various pieces of information organized is essential.

Tasks On The Job

Answer questions from taxpayers and assist them in completing tax forms.
Check tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation.
Collect taxes from individuals or businesses according to prescribed laws and regulations.
Conduct independent field audits and investigations of income tax returns to verify information or to amend tax liabilities.
Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.
Enter tax return information into computers for processing.
Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records.
Investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third parties.
Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.
Maintain records for each case, including contacts, telephone numbers, and actions taken.
Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
Participate in informal appeals hearings on contested cases from other agents.
Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases.
Process individual and corporate income tax returns, and sales and excise tax returns.
Request that the state or federal revenue service prepare a return on a taxpayer's behalf in cases where taxes have not been filed.
Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
Review selected tax returns to determine the nature and extent of audits to be performed on them.
Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings.
Send notices to taxpayers when accounts are delinquent.

PERSONALITY

KEY:

Strength

Caution

Warning

Your Assessment Results		CAREER CHARACTERISTICS Importance


? ? ? ? Begin Career Assessment	92%	Integrity - Job requires being honest and ethical.
? ? ? ? Begin Career Assessment	91%	Attention to Detail - Job requires being careful about detail and thorough in completing work tasks.
? ? ? ? Begin Career Assessment	89%	Dependability - Job requires being reliable, responsible, and dependable, and fulfilling obligations.
? ? ? ? Begin Career Assessment	86%	Self-Control - Job requires maintaining composure, keeping emotions in check, controlling anger, and avoiding aggressive behavior, even in very difficult situations.
? ? ? ? Begin Career Assessment	85%	Independence - Job requires developing one's own ways of doing things, guiding oneself with little or no supervision, and depending on oneself to get things done.
? ? ? ? Begin Career Assessment	83%	Stress Tolerance - Job requires accepting criticism and dealing calmly and effectively with high-stress situations.
? ? ? ? Begin Career Assessment	82%	Analytical Thinking - Job requires analyzing information and using logic to address work-related issues and problems.
? ? ? ? Begin Career Assessment	82%	Cooperation - Job requires being pleasant with others on the job and displaying a good-natured, cooperative attitude.
? ? ? ? Begin Career Assessment	76%	Initiative - Job requires a willingness to take on responsibilities and challenges.
? ? ? ? Begin Career Assessment	72%	Concern for Others - Job requires being sensitive to others' needs and feelings and being understanding and helpful on the job.
? ? ? ? Begin Career Assessment	72%	Adaptability/Flexibility - Job requires being open to change (positive or negative) and to considerable variety in the workplace.
? ? ? ? Begin Career Assessment	67%	Persistence - Job requires persistence in the face of obstacles.
? ? ? ? Begin Career Assessment	66%	Achievement/Effort - Job requires establishing and maintaining personally challenging achievement goals and exerting effort toward mastering tasks.
? ? ? ? Begin Career Assessment	64%	Leadership - Job requires a willingness to lead, take charge, and offer opinions and direction.
? ? ? ? Begin Career Assessment	60%	Innovation - Job requires creativity and alternative thinking to develop new ideas for and answers to work-related problems.
? ? ? ? Begin Career Assessment	60%	Social Orientation - Job requires preferring to work with others rather than alone, and being personally connected with others on the job.

Your Assessment Results		IMPORTANT STRENGTHS Importance


? ? ? ? Begin Career Assessment		100%	Conventional - Work involves following procedures and regulations to organize information or data, typically in a business setting. Conventional occupations are often associated with office work, accounting, mathematics/statistics, information technology, finance, or human resources.
? ? ? ? Begin Career Assessment		78%	Enterprising - Work involves managing, negotiating, marketing, or selling, typically in a business setting, or leading or advising people in political and legal situations. Enterprising occupations are often associated with business initiatives, sales, marketing/advertising, finance, management/administration, professional advising, public speaking, politics, or law.

Your Assessment Results		WORK VALUES Importance


? ? ? ? Begin Career Assessment		56%	Achievement - Occupations that satisfy this work value are results oriented and allow employees to use their strongest abilities, giving them a feeling of accomplishment. Corresponding needs are Ability Utilization and Achievement.
? ? ? ? Begin Career Assessment		56%	Support - Occupations that satisfy this work value offer supportive management that stands behind employees. Corresponding needs are Company Policies, Supervision: Human Relations and Supervision: Technical.

APTITUDES

KEY:

Strength

Caution

Warning

Your Assessment Results		ABILITIES \| SKILLS Importance


? ? ? ? Begin Career Assessment	75%	Oral Comprehension - The ability to listen to and understand information and ideas presented through spoken words and sentences.
? ? ? ? Begin Career Assessment	75%	Written Comprehension - The ability to read and understand information and ideas presented in writing.
? ? ? ? Begin Career Assessment	75%	Oral Expression - The ability to communicate information and ideas in speaking so others will understand.
? ? ? ? Begin Career Assessment	75%	Deductive Reasoning - The ability to apply general rules to specific problems to produce answers that make sense.
? ? ? ? Begin Career Assessment	75%	Inductive Reasoning - The ability to combine pieces of information to form general rules or conclusions (includes finding a relationship among seemingly unrelated events).
? ? ? ? Begin Career Assessment	75%	Information Ordering - The ability to arrange things or actions in a certain order or pattern according to a specific rule or set of rules (e.g., patterns of numbers, letters, words, pictures, mathematical operations).
? ? ? ? Begin Career Assessment	72%	Problem Sensitivity - The ability to tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing that there is a problem.
? ? ? ? Begin Career Assessment	69%	Near Vision - The ability to see details at close range (within a few feet of the observer).
? ? ? ? Begin Career Assessment	69%	Speech Recognition - The ability to identify and understand the speech of another person.
? ? ? ? Begin Career Assessment	69%	Speech Clarity - The ability to speak clearly so others can understand you.
? ? ? ? Begin Career Assessment	66%	Written Expression - The ability to communicate information and ideas in writing so others will understand.
? ? ? ? Begin Career Assessment	59%	Reading Comprehension - Understanding written sentences and paragraphs in work-related documents.
? ? ? ? Begin Career Assessment	57%	Active Listening - Giving full attention to what other people are saying, taking time to understand the points being made, asking questions as appropriate, and not interrupting at inappropriate times.
? ? ? ? Begin Career Assessment	57%	Speaking - Talking to others to convey information effectively.
? ? ? ? Begin Career Assessment	54%	Critical Thinking - Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions, or approaches to problems.
? ? ? ? Begin Career Assessment	54%	Active Learning - Understanding the implications of new information for both current and future problem-solving and decision-making.
? ? ? ? Begin Career Assessment	53%	Category Flexibility - The ability to generate or use different sets of rules for combining or grouping things in different ways.
? ? ? ? Begin Career Assessment	53%	Mathematical Reasoning - The ability to choose the right mathematical methods or formulas to solve a problem.
? ? ? ? Begin Career Assessment	53%	Number Facility - The ability to add, subtract, multiply, or divide quickly and correctly.

Your Assessment Results		TASKS \| ACTIVITIES Importance


? ? ? ? Begin Career Assessment	97%	Communicating with People Outside the Organization - Communicating with people outside the organization, representing the organization to customers, the public, government, and other external sources. This information can be exchanged in person, in writing, or by telephone or e-mail.
? ? ? ? Begin Career Assessment	94%	Working with Computers - Using computers and computer systems (including hardware and software) to program, write software, set up functions, enter data, or process information.
? ? ? ? Begin Career Assessment	94%	Performing for or Working Directly with the Public - Performing for people or dealing directly with the public. This includes serving customers in restaurants and stores, and receiving clients or guests.
? ? ? ? Begin Career Assessment	89%	Getting Information - Observing, receiving, and otherwise obtaining information from all relevant sources.
? ? ? ? Begin Career Assessment	87%	Evaluating Information to Determine Compliance with Standards - Using relevant information and individual judgment to determine whether events or processes comply with laws, regulations, or standards.
? ? ? ? Begin Career Assessment	84%	Communicating with Supervisors, Peers, or Subordinates - Providing information to supervisors, co-workers, and subordinates by telephone, in written form, e-mail, or in person.
? ? ? ? Begin Career Assessment	83%	Processing Information - Compiling, coding, categorizing, calculating, tabulating, auditing, or verifying information or data.
? ? ? ? Begin Career Assessment	81%	Identifying Objects, Actions, and Events - Identifying information by categorizing, estimating, recognizing differences or similarities, and detecting changes in circumstances or events.
? ? ? ? Begin Career Assessment	79%	Organizing, Planning, and Prioritizing Work - Developing specific goals and plans to prioritize, organize, and accomplish your work.
? ? ? ? Begin Career Assessment	76%	Making Decisions and Solving Problems - Analyzing information and evaluating results to choose the best solution and solve problems.
? ? ? ? Begin Career Assessment	75%	Documenting/Recording Information - Entering, transcribing, recording, storing, or maintaining information in written or electronic/magnetic form.
? ? ? ? Begin Career Assessment	70%	Interpreting the Meaning of Information for Others - Translating or explaining what information means and how it can be used.
? ? ? ? Begin Career Assessment	69%	Establishing and Maintaining Interpersonal Relationships - Developing constructive and cooperative working relationships with others, and maintaining them over time.
? ? ? ? Begin Career Assessment	68%	Analyzing Data or Information - Identifying the underlying principles, reasons, or facts of information by breaking down information or data into separate parts.
? ? ? ? Begin Career Assessment	66%	Updating and Using Relevant Knowledge - Keeping up-to-date technically and applying new knowledge to your job.
? ? ? ? Begin Career Assessment	64%	Monitoring Processes, Materials, or Surroundings - Monitoring and reviewing information from materials, events, or the environment, to detect or assess problems.
? ? ? ? Begin Career Assessment	61%	Developing and Building Teams - Encouraging and building mutual trust, respect, and cooperation among team members.
? ? ? ? Begin Career Assessment	61%	Training and Teaching Others - Identifying the educational needs of others, developing formal educational or training programs or classes, and teaching or instructing others.
? ? ? ? Begin Career Assessment	59%	Resolving Conflicts and Negotiating with Others - Handling complaints, settling disputes, and resolving grievances and conflicts, or otherwise negotiating with others.
? ? ? ? Begin Career Assessment	57%	Performing Administrative Activities - Performing day-to-day administrative tasks such as maintaining information files and processing paperwork.
? ? ? ? Begin Career Assessment	57%	Scheduling Work and Activities - Scheduling events, programs, and activities, as well as the work of others.
? ? ? ? Begin Career Assessment	55%	Estimating the Quantifiable Characteristics of Products, Events, or Information - Estimating sizes, distances, and quantities; or determining time, costs, resources, or materials needed to perform a work activity.

Your Assessment Results		CONTEXT \| ATTRIBUTES Importance


? ? ? ? Begin Career Assessment	99%	Importance of Being Exact or Accurate - How important is being very exact or highly accurate in performing this job?
? ? ? ? Begin Career Assessment	98%	Electronic Mail - How often do you use electronic mail in this job?
? ? ? ? Begin Career Assessment	97%	Indoors, Environmentally Controlled - How often does this job require working indoors in environmentally controlled conditions?
? ? ? ? Begin Career Assessment	93%	Spend Time Sitting - How much does this job require sitting?
? ? ? ? Begin Career Assessment	89%	Telephone - How often do you have telephone conversations in this job?
? ? ? ? Begin Career Assessment	88%	Deal With External Customers - How important is it to work with external customers or the public in this job?
? ? ? ? Begin Career Assessment	88%	Contact With Others - How much does this job require the worker to be in contact with others (face-to-face, by telephone, or otherwise) in order to perform it?
? ? ? ? Begin Career Assessment	81%	Work With Work Group or Team - How important is it to work with others in a group or team in this job?
? ? ? ? Begin Career Assessment	80%	Importance of Repeating Same Tasks - How important is repeating the same physical activities (e.g., key entry) or mental activities (e.g., checking entries in a ledger) over and over, without stopping, to performing this job?
? ? ? ? Begin Career Assessment	80%	Impact of Decisions on Co-workers or Company Results - What results do your decisions usually have on other people or the image or reputation or financial resources of your employer?
? ? ? ? Begin Career Assessment	78%	Structured versus Unstructured Work - To what extent is this job structured for the worker, rather than allowing the worker to determine tasks, priorities, and goals?
? ? ? ? Begin Career Assessment	78%	Freedom to Make Decisions - How much decision making freedom, without supervision, does the job offer?
? ? ? ? Begin Career Assessment	78%	Face-to-Face Discussions - How often do you have to have face-to-face discussions with individuals or teams in this job?
? ? ? ? Begin Career Assessment	77%	Frequency of Decision Making - How frequently is the worker required to make decisions that affect other people, the financial resources, and/or the image and reputation of the organization?
? ? ? ? Begin Career Assessment	76%	Letters and Memos - How often does the job require written letters and memos?
? ? ? ? Begin Career Assessment	69%	Time Pressure - How often does this job require the worker to meet strict deadlines?
? ? ? ? Begin Career Assessment	65%	Deal With Unpleasant or Angry People - How frequently does the worker have to deal with unpleasant, angry, or discourteous individuals as part of the job requirements?
? ? ? ? Begin Career Assessment	58%	Spend Time Making Repetitive Motions - How much does this job require making repetitive motions?
? ? ? ? Begin Career Assessment	52%	Physical Proximity - To what extent does this job require the worker to perform job tasks in close physical proximity to other people?
? ? ? ? Begin Career Assessment	52%	Coordinate or Lead Others - How important is it to coordinate or lead others in accomplishing work activities in this job?
? ? ? ? Begin Career Assessment	58%	Duration of Typical Work Week - Number of hours typically worked in one week.

Work Environment

Tax examiners and collectors, and revenue agents work for federal, state, and local governments.

Tax examiners and collectors, and revenue agents held about 55,000 jobs in 2022. The largest employers of tax examiners and collectors, and revenue agents were as follows:

Federal government	44%
State government, excluding education and hospitals	36
Local government, excluding education and hospitals	18

Tax examiners and collectors, and revenue agents work primarily in an office setting; others spend most of their time conducting field audits in taxpayers’ homes or places of business.

Work Schedules

Most tax examiners and collectors, and revenue agents work full time.

Getting Started

How to Become a Tax Examiner or Collector, or Revenue Agent

Most tax examiners and collectors, and revenue agents need a bachelor’s degree in accounting or a related field.

Tax examiners and collectors, and revenue agents typically need a bachelor’s degree in accounting or a related field. However, the required level of education and experience varies with the position and employer.

Education

Tax examiners and collectors, and revenue agents typically need a bachelor’s degree in accounting or a related field, such as business. For some jobs, work experience may substitute for a degree.

Candidates for tax examiner and collector positions at the Internal Revenue Service (IRS) may qualify with a bachelor’s degree in any field of study or with specialized experience, or with a combination of education and experience. Internal revenue agents at the IRS generally need a bachelor’s degree in accounting; a combination of education and experience equivalent to a major in accounting; or a Certified Public Accountant (CPA) certificate.

Training

Newly hired tax examiners and collectors, and revenue agents typically receive on-the-job training that lasts between 1 month and 1 year. These workers also must keep current with changes to the tax code and in enforcement and collection procedures.

Work Experience in a Related Occupation

Some employers accept work experience as a substitute for education. For example, employers may hire tax examiners and revenue agents who have experience as accountants or bookkeepers, or they may hire tax collectors who have experience working as bill and account collectors, customer service representatives, or credit checkers.

Advancement

Tax examiners who review individual tax returns may advance to revenue agent positions, working on more complex business returns.

Tax examiners and collectors, and revenue agents who demonstrate leadership skills and a thorough knowledge of tax collection activities may advance to supervisory or managerial positions.

Contacts for More Information

For more information about careers with your state or local government, contact the appropriate office of taxation.

For more information about careers at the Internal Revenue Service (IRS), visit

IRS Careers

For more information about Office of Personnel Management (OPM) requirements for the federal accounting and budget occupational series, which includes tax-related occupations, visit

U.S. Office of Personnel Management (OPM)

Similar Occupations

This table shows a list of occupations with job duties that are similar to those of tax examiners and collectors, and revenue agents.

Occupation	Job Duties	Entry-Level Education	Median Annual Pay, May 2022
Accountants and Auditors	Accountants and auditors prepare and examine financial records.	Bachelor's degree	$78,000
Budget Analysts	Budget analysts help public and private organizations plan their finances.	Bachelor's degree	$82,260
Cost Estimators	Cost estimators collect and analyze data in order to assess the time, money, materials, and labor required to make a product or provide a service.	Bachelor's degree	$71,200
Financial Analysts	Financial analysts guide businesses and individuals in decisions about expending money to attain profit.	Bachelor's degree	$96,220
Financial Managers	Financial managers create financial reports, direct investment activities, and develop plans for the long-term financial goals of their organization.	Bachelor's degree	$139,790
Loan Officers	Loan officers evaluate, authorize, or recommend approval of loan applications.	Bachelor's degree	$65,740
Personal Financial Advisors	Personal financial advisors provide advice to help individuals manage their money and plan for their financial future.	Bachelor's degree	$95,390
Bookkeeping, Accounting, and Auditing Clerks	Bookkeeping, accounting, and auditing clerks produce financial records for organizations and check financial records for accuracy.	Some college, no degree	$45,860
Financial Examiners	Financial examiners ensure compliance with laws that govern institutions handling monetary transactions.	Bachelor's degree	$82,210
Human Resources Specialists	Human resources specialists recruit, screen, and interview job applicants and place newly hired workers in jobs. They also may handle compensation and benefits, training, and employee relations.	Bachelor's degree	$64,240