Tax Examiners

Key Responsibilities

• Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
• Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings.
• Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
• Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
• Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.
• Collect taxes from individuals or businesses according to prescribed laws and regulations.
• 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.
• Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.
• Send notices to taxpayers when accounts are delinquent.
• Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
• Review selected tax returns to determine the nature and extent of audits to be performed on them.
• Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases.
• Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
• 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.
• Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
• Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
• Maintain records for each case, including contacts, telephone numbers, and actions taken.
• Enter tax return information into computers for processing.
• Answer questions from taxpayers and assist them in completing tax forms.
• Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
• Participate in informal appeals hearings on contested cases from other agents.