State of Maryland

A Revenue Collection Agent III is the full performance level of work in customer service, examining, investigating, reporting, interviewing, corresponding, processing, reviewing, collecting taxes and/or to assist taxpayers, answering calls from taxpayers, CPSs, business license departments, accountants or attorneys regarding various tax types within two or more of the specialized fields of revenue production, administered by the Comptroller of Maryland.  These specialized fields may include sales and use tax, admissions and amusement tax, income tax, withholding tax, motor vehicle fuel tax, alcohol and tobacco tax and any other revenue levy authorized by the legislature.  Employees in this classification do not supervise other positions.

Employees in this classification receive general supervision from a Revenue Collection Agent Lead/Advanced or Revenue Collection Agent Supervisor. The work may require travel in the State of Maryland.

Positions in this classification are evaluated using the classification job evaluation methodology.  The use of this method involves comparing the assigned duties and responsibilities of a position to the criteria found in the Nature of Work and Examples of Work sections of the class specification.

The Revenue Collection Agent I, Revenue Collection Agent II and Revenue Collection Agent III are differentiated on the basis of the degree of supervisory control exercised by the supervisor over these employees.  The Revenue Collection Agent I learns to perform duties under close supervision.  The Revenue Collection Agent II performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed.  The Revenue Collection Agent III performs the full range of duties and responsibilities under general supervision.

Provides telephone service to taxpayers, tax professionals and the general public with inquiries related to multiple (personal, business, withholding, sales & use, unclaimed property) tax types as well as other governmental issues;

Provides walk-in service to taxpayers, tax professionals and the general public;

Reviews and responds timely to both incoming written and email correspondence for multiple tax types including personal and/or business, involving tax laws, tax forms, information requests, corrections, amendments, adjustments, payment plans, and other governmental issues;

Examines and edits tax returns submitted to the Comptroller of Maryland, in order to determine adequacy and compliance with reporting regulations and tax laws;

Examines and edits International Fuel Tax Agreement (I.F.T.A.) reports and other reports submitted to the Comptroller of Maryland, in order to determine accuracy, adequacy and compliance with reporting regulations and tax laws;

Interprets, applies and enforces the tax or licensing laws for one or more of the specialized fields of revenue production;

Interprets, applies and enforces the regulatory controls for I.F.T.A.;

Interprets, applies and enforces the regulatory controls for all beer, wine, liquor and tobacco tax laws;

Encourages taxpayers by telephone, correspondence or in person to settle delinquent and deficient accounts or disputes in the most efficient manner;

Communicates with individuals and firms to determine tax liabilities; Uses legal documents, such as subpoenas, notices of assessment and garnishments to assure compliance with tax laws;

Applies applicable tax laws to determine taxpayer filing requirements or other compliance issues;

Initiates seizures and sale of property to satisfy tax claims; Investigates fraudulent or questionable tax practices to obtain evidence for possible prosecution or assessment;

Reports on determinations and actions taken for departmental files;

Corrects tax returns that are in error according to the applicable tax laws;

Adjusts or amend taxpayer’s tax returns according to the applicable tax laws;

Assists taxpayers through telephone or written communications in order to answer their specific questions according to the applicable tax laws;

May specialize within the overall tax assessment and collection program in an aspect of the program such as the processing of liens or other legal documents, the maintenance of employer withholding reports, the preparation of tax distribution reports, the preparation of revenue estimates or other program aspects;

Performs other related duties.

Knowledge office methods and operations;

Knowledge the techniques of interviewing, investigating and reporting;

Ability to access various tax systems on-line;

Ability to understand the methods and procedures used in order to prepare tax returns and develop tax liability;

Ability to comprehend, interpret and apply the tax laws to unique situations, involving the application of special interpretations and exceptions to the law;

Ability to work independently or as part of an examination team;

Ability to communicate effectively;

Ability to prepare complete and accurate examination and investigation reports;

Ability to develop and maintain effective working relationships with co-workers and the general public;

Ability to apply tact and discretion in the handling of controversial issues with taxpayers;

Ability to operate various types of computer equipment and related software.

Education:     Graduation from an accredited high school or possession of a high school equivalency certificate.

Experience:   Four years of experience involving one or more of the following areas: customer service, telecommunications, fiscal clerical or clerical related work.

Notes:

1. Candidates may substitute additional education at an accredited college or university at the rate of thirty credit hours for one year of the required experience.

2. Candidates may substitute U.S. Armed Forces military service experience as a non-commissioned officer in accounting and budget classifications or accounting and budget specialty codes in the financial clerical and technician field of work on a year-for-year basis for the required experience.

Class specifications are broad descriptions covering groups of positions used by various State departments and agencies.  Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.

This is a Skilled Service classification in the State Personnel Management System. All positions in this classification are Skilled Service positions. Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is assigned to Bargaining Unit C, Regulatory, Inspection and Licensure classes. As provided by State Personnel and Pensions Article, Section 3-102, special appointment, temporary, contractual, supervisory, managerial, and confidential employees are excluded from collective bargaining. Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.

Employees in this classification are eligible to receive overtime compensation. An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by State Personnel and Pensions Article, Section 8-305.

This classification is one level in a Non-Competitive Promotion (NCP) series. NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance level in a classification series. In order to be non-competitively promoted to the next level in a NCP series an employee must: 1) perform the main purpose of the class as defined in the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification, and 3) meet the minimum qualifications of the classification.