Tax Examiners, Collectors, and Revenue Agents
Description OES Code: 21914
Tax examiners, collectors, and revenue agents determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.

Wages, California
Entry-Level Hourly Wage $16.52
25th Percentile $18.30
50th Percentile $24.26
75th Percentile $30.94

Wages, San Joaquin
Entry-Level Hourly Wage $19.64
25th Percentile $21.26
50th Percentile $25.30
75th Percentile $30.28

Wages by California County
• OES Survey
• CCOIS Survey

Hours & Benefits
Tax examiners, collectors, and revenue agents generally work a 40-hour week, although some overtime might be needed during the tax season. State and local tax examiners, who also may review sales, gasoline, and cigarette taxes, may have a steadier workload year-round.

Employment Trends, California
Employment 1998 5,600
Projected Employment 2008 6,200
Percent Change 1998-2008 10.7%
Separations 1998-2008 1,300

Employment Trends by California County

Advancement
Formal education beyond high school is not required for advancement, but a bachelor’s degree helps. College-level training in accounting affords the most possibilities, including moving into revenue agent positions.

As revenue agents gain experience, they may specialize in an industry, work with larger corporations, and cover increasingly complex tax returns. Many revenue agents also specialize in criminal investigations, auditing the books of known or suspected criminals such as drug dealers or money launderers; some agents work with grand juries to help secure indictments. Others become international agents, assessing taxes on companies with subsidiaries abroad.

Collectors who demonstrate leadership skills and a thorough knowledge of collection activities may advance to supervisory or managerial collector positions, in which they oversee the activities of other collectors.

Getting the Job & Other Information
Information on obtaining a position as a tax examiner, collector, or revenue agent with the Federal Government is available from the Office of Personnel Management (OPM) through a telephone-based system. Consult your telephone directory under U.S. Government for a local number or call (912) 757-3000; Federal Relay Service: (800) 877-8339. The first number is not tollfree, and charges may result. Information also is available from the OPM Internet site: http://www.usajobs.opm.gov.

State or local government personnel offices can provide information about tax examiner, collector, or revenue agent jobs at those levels of government.

For a list of current job listing, browse CalJOBS or America's Job Bank.

Education and Training
Entry-level collectors receive formal and on-the-job training under an instructor’s guidance before working independently. Collectors usually complete initial training by the end of their second year of service but may receive advanced technical instruction as they gain seniority and take on more difficult cases.

A bachelor’s degree in accounting is becoming the standard source of training for tax examiners, although some prospective workers may be able to enter the occupation with only a high school diploma and a few months of general work experience. For more advanced entry-level positions, applicants must have a bachelor’s degree; demonstrate some specialized experience working with tax records, tax laws and regulations, documents, financial accounts, or similar records; or have some combination of postsecondary education and specialized experience.

Revenue agents handle complex tax returns, so the usual minimum educational requirement for revenue agent positions is a bachelor’s degree with at least 30 credits in accounting; or 24 credits in accounting plus 6 hours of business law, economics, financial management, or statistics; or a Certified Public Accountant (CPA) certificate. Although difficult, it also is possible to qualify for entry-level revenue agent jobs with some combination of experience and education.

Skills & Other Requirements
Tax examiners, collectors, and revenue agents work with confidential financial and personal information; therefore, trustworthiness is crucial for maintaining confidentiality for individuals and businesses. Applicants for Federal Government jobs must submit to a background investigation.

Tax examiners must be able to understand fundamental tax regulations and procedures, pay attention to detail, and cope well with deadlines.

Collectors need good interpersonal and communication skills because they deal directly with the public and because their reports are scrutinized when the IRS must legally justify attempts to seize assets. They also must be able to act independently and to exercise good judgment for deciding when and how to collect a debt.

Revenue agents need strong analytical, organizational, and time management skills. They also must be able to work independently because they spend so much time away from their home office, and must keep current with changes in the tax code and laws.

References
Bureau of Labor Statistics Occupational Outlook Handbook

Related Occupations: Accountants and Auditors, Budget Analysts

Training: California Training and Education Providers (CTEP)