Tax Examiners

Career summary

Tax examiners work for government agencies that collect taxes. They may specialize in one of three areas:

• Tax examiners help people determine the amount of taxes they owe. They enter tax return data into computer systems.
• Revenue agents conduct tax audits when necessary.
• Collectors collect taxes from individuals and businesses.

Tax examiners explain tax information and laws to individuals and businesses. They may present taxpayer education programs. They often contact individuals to discuss problems and to obtain missing documentation.

To conduct an audit, revenue agents review state and federal tax forms. They review accounting books and records. They also make sure all required information is included. They figure out if the correct amount of tax has been paid. If not, they make arrangements to collect additional tax.

They may keep information on people who owe taxes and have not filed tax returns. Some examiners check to see if taxpayers live in the state where their taxes were filed.

Collectors are also called revenue agents. They send notices to taxpayers about taxes owed. They work out arrangements for taxes to be paid.

Examiners report their findings to state and federal government agencies. Occasionally, they may gather evidence and testify at trials.

To help people pay the right amount of taxes, tax examiners must be aware of changes in tax laws. They may have to learn new skills or ways of handling tax information to help people understand tax law.

Related careers

This career is part of the Government and Public Administration cluster of careers.

Related careers include:

• Accountants and Auditors
• Actuaries
• Appraisers and Assessors
• Bookkeeping and Accounting Clerks
• Buyers and Purchasing Agents
• Credit Analysts
• Financial Examiners
• Forensic Accountants
• Insurance Adjusters and Examiners
• Loan Officers
• Regulatory Affairs Specialists
• Tax Preparers

Job duties

Task list

The following list of tasks is specific to tax examiners.

• Collect taxes from individuals and businesses.
• Stay up to date on tax laws and procedures.
• Maintain complete and detailed tax records for each case.
• Contact taxpayers to addresses problems and to request supporting documentation.
• Work with taxpayers and attorneys to discuss problems, laws, and how to resolve problems.
• Recommend legal actions and fines.
• Participate in court hearings and other legal actions.
• Explain tax issues, laws, and regulations to taxpayers, and assist them in making payments. Answer questions.
• Check accounting records and tax returns to see if the methods used are accurate and legal.
• Conduct investigations and audits of business records, industry practices, and income tax returns.

Common work activities

Tax examiners perform the following tasks. These tasks are common to many careers.

• Get information needed to do the job
• Perform for or work with the public
• Communicate with people outside the organization
• Process information
• Evaluate information against standards
• Use computers
• Establish and maintain relationships
• Make decisions and solve problems
• Organize, plan, and prioritize work
• Communicate with supervisors, peers, or subordinates
• Document and record information
• Analyze data or information
• Update and use job-related knowledge
• Perform administrative tasks
• Identify objects, actions, and events
• Explain the meaning of information to others
• Resolve conflicts and negotiate with others
• Schedule work and activities
• Think creatively

Work requirements

Working conditions

In a typical work setting, tax examiners:

Interpersonal relationships

• Have a high level of social interaction. They work with taxpayers, businesses, and legal and government professionals.
• Are often placed in conflict situations in which taxpayers may have strong differences of opinion.
• Often deal with unpleasant, angry, or discourteous individuals.
• Communicate with taxpayers and other professionals daily by telephone or in person.
• Often communicate with taxpayers and other professionals by e-mail.
• Write letters and memos on a daily basis.
• Work in a group or as part of a team.

Physical work conditions

• Mostly work indoors.
• Work somewhat close to other people, such as when sharing office space.

Work performance

• Must be exact in their work. Errors could cause serious legal problems for taxpayers.
• Repeat the same mental activities.
• Make decisions on a weekly basis that strongly impact taxpayers. They are able to make most decisions without talking to a supervisor.
• Are able to set most tasks and goals for the day without talking to a supervisor.
• Must meet strict deadlines on a weekly basis.

Hours/travel

• Generally work a set schedule each week.
• Usually work 40 hours a week.

Physical demands

Tax examiners frequently:

• Sit for long periods of time.
• Repeat the same movements.

It is important for tax examiners to be able to:

• Understand the speech of another person.
• Speak clearly so listeners can understand.
• See details of objects that are less than a few feet away.

It is not as important, but still necessary, for tax examiners to be able to:

• Use fingers to grasp, move, or assemble very small objects.
• See details of objects that are more than a few feet away.
• Focus on one source of sound and ignore others.
• Use one or two hands to grasp, move, or assemble objects.

Skills and abilities

Tax examiners need to:

Communicate

• Speak clearly so listeners can understand.
• Understand spoken information.
• Read and understand work-related materials.
• Listen to others and ask questions.
• Understand written information.
• Write clearly so other people can understand.

Reason and problem solve

• Combine several pieces of information and draw conclusions.
• Use reasoning to discover answers to problems.
• Notice when something is wrong or is likely to go wrong.
• Follow guidelines to arrange objects or actions in a certain order.
• Analyze ideas and use logic to determine their strengths and weaknesses.
• Understand new information or materials by studying and working with them.
• Develop rules that group items in various ways.
• Judge the costs and benefits of a possible action.
• Recognize the nature of a problem.

Use math and science

• Add, subtract, multiply, and divide quickly and correctly.
• Use math skills to solve problems.
• Choose a mathematical method or formula to solve problems.

Manage oneself, people, time, and things

• Check how well one is learning or doing something.
• Manage the time of self and others.

Work with people

• Be aware of others' reactions and understand the possible causes.
• Look for ways to help people.
• Persuade others to approach things differently.
• Change behavior in relation to others' actions.

Perceive and visualize

• Identify a pattern (a figure, object, word, or sound) that is hidden in distracting material.

Education and training

Educational programs

The programs of study listed below will help you prepare for the occupation or career cluster you are exploring.

Programs of study directly related to this occupation

• Accounting
• Taxation

Other programs of study to consider

• Finance
• Psychology, General
• Statistics

Training

To work as a tax examiner, you typically need to:

• have a high school diploma or equivalent;
• have a bachelor's degree; and
• complete moderate-term, on-the-job training.

Education after high school

A bachelor's degree in accounting is the best preparation for this career. Other majors such as economics, finance, or statistics are also good preparation. However, you should take several accounting courses if you major in one of these areas.

Work experience

Working as an accountant, auditor, or tax preparer is good background for this occupation.

On-the-job training

New examiners generally receive up to one year of training on the job. For example, you receive training in tax codes, laws, and records.

You receive training each year on changes in tax laws and procedures. You must get additional training to advance to more difficult tax returns.

Helpful high school courses

In high school, take classes that prepare you for college. A college preparatory curriculum may be different from your state's graduation requirements.

You should also consider taking some advanced courses in high school. This includes Advanced Placement (AP) and International Baccalaureate (IB) courses if they are available in your school. If you do well in these courses, you may receive college credit for them. Advanced courses can also strengthen your college application.

Helpful electives to take in high school that prepare you for this career include:

• Accounting
• Banking and Finance
• Computer Applications
• Economics
• Probability and Statistics

The courses listed above are meant to help you create your high school plan. If you have not already done so, talk to a school counselor or parent about the courses you are considering taking.

You should also check with a teacher or counselor to see if work-based learning opportunities are available in your school and community. These might include field trips, job shadowing, internships, and actual work experience. The goal of these activities is to help you connect your school experiences with real-life work.

Join some groups, try some hobbies, or volunteer with an organization that interests you. By participating in activities you can have fun, make new friends, and learn about yourself. Maybe one of them will help direct you to a future career. Here are examples of activities and groups that may be available in your high school or community.

Things to know

Employers prefer applicants with a bachelor's degree. Many also seek people who have had special training in a government agency on tax laws and procedures.

Solving tax problems can be a stressful process. Employers look for applicants who have good people skills to deal with angry or difficult customers.

The most successful applicants will have excellent written and spoken communication skills. Tax examiners may need to testify in court or make presentations on the results of their investigations.

Job listings

Listed below are links to job categories from the National Labor Exchange that relate to this career. Once you get a list of jobs, you can view information about individual jobs and find out how to apply. If your job search finds too many openings, or if you wish to search for jobs outside of Washington, you will need to refine your search.

• Tax Examiners and Collectors, and Revenue Agents 

To get a listing of current jobs from the WorkSource system, go to the WorkSource website .

Wages

Pay for tax examiners varies by experience, employer, and location.

Many tax examiners receive benefits in addition to their salaries. Common benefits include health insurance, sick leave, paid vacation, and a retirement plan.

Employment and outlook

Washington outlook

The table below provides information about the number of workers in this career in various regions. It also provides information about the expected growth rate and future job openings.

National employment

All tax examiners work for the government.

Major employers:

• Federal, state, and local government tax offices

National outlook

Demand for this occupation is declining. This is primarily due to budget cuts by the government. Some demand is created because the government needs tax examiners to help bring in revenue.

Openings will occur as current examiners leave this occupation.

Other resources

National Association of Enrolled Agents 
1730 Rhode Island Avenue, NW, Suite 400
Washington, DC 20036-3953

National Society of Accountants 
1330 Braddock Place, Suite 540
Alexandria, VA 22314
800.966.6679
703.549.6400

National Tax Association 
1100 Vermont Avenue, NW, Suite 650
Washington, DC 20005
202.737.3325

References

Career cluster

• Government and Public Administration

Career path

• Conventional (Business Operations)

O*Net  occupation

• Tax Examiners and Collectors, and Revenue Agents (13-2081.00) 

O*Net job zone 

• Job Zone 3 - Medium preparation needed. Previous work-related skill, knowledge, or experience is required for these occupations.

DOT occupations

• Revenue Agent (160.167-050) 
• Revenue Officer (188.167-074) 

Holland occupational cluster

• Conventional/Enterprising/Social

COPSystem

• Business Professional