TAXPAYER SERVICES REPRESENTATIVE II

DEFINITION

This is advanced technical public contact work collecting delinquent taxes and providing taxpayer services in an assigned field office of the Division of Taxation & Collection for the Missouri Department of Revenue.

An employee in this class is responsible for performing a variety of tax collection and taxpayer services activities. Work involves contacting taxpayers by telephone to explain delinquent tax obligations and negotiate payment agreements for the collection of sales, withholding, corporate and individual income taxes. Work also involves reviewing business registration applications and determining bonding requirements for the issuance or reinstatement of sales tax licenses; and participating in on-site visits to businesses to inspect for valid sales tax licenses, collect delinquent tax payments or serve sales tax license revocation orders. In addition, the employee conducts training seminars for business owners and tax preparers and provides assistance to taxpayers in the completion of tax returns. Work may involve providing training and/or functional supervision to lower-level Taxpayer Services Representatives. Work is performed under the general supervision of a Taxpayer Services Supervisor or other designated superior; however, the employee works independently in the performance of assigned responsibilities within established guidelines.

Any one position may not involve all of the specified duties or knowledges, skills and abilities, nor are the listed examples exhaustive.

EXAMPLES OF WORK

Participates in the orientation and training of lower-level Taxpayer Services Representatives; serves as functional supervisor during on-site inspections of businesses and special events, and the serving of sales tax license revocations.

Contacts delinquent taxpayers by telephone to collect sales, withholding, corporate and individual income taxes.

Negotiates tax payment agreements within established guidelines; prepares requests for abatement of penalties.

Performs skip-tracing using computerized tax systems to locate delinquent taxpayers.

Reviews applications for registration of businesses for sales, use, income and withholding taxes; determines bond requirements according to established guidelines.

Reviews tax records to determine if all state taxes have been paid prior to the transfer of business ownership; prepares "no tax due" statements when applicable.

Participates in on-site visits to businesses to inspect for valid sales tax licenses, collect delinquent tax payments or to serve revocation orders; prepares appropriate referral forms to notify the Criminal Investigation Bureau of businesses operating without a valid license.

Participates in on-site visits to special events such as fairs, festivals, craft shows, yard sales and flea markets to ensure that vendors are collecting and submitting sales taxes.

Participates in on-site visits to financial institutions to collect delinquent tax monies and issue lien releases.

Explains state tax laws, regulations, policies and procedures to taxpayers, business owners and the general public.

Conducts training seminars for business owners, tax assistance providers, tax preparers and special interest groups regarding business licensing, bonding requirements and tax filing procedures.

Provides assistance to taxpayers in the completion of state tax returns.

Calculates tax adjustments, refunds, credits, interest and/or penalties according to established procedures.

Posts payments to appropriate tax accounts; processes checks for deposit and prepares revenue transmittals.

Calibrates vendor cigarette meters; prepares reports of meter usage.

Prepares change documents in order to update and maintain computerized taxpayer records.

Prepares and submits work activity reports.

Performs other related work as assigned.

KNOWLEDGE, SKILLS AND ABILITIES

Considerable knowledge of the policies, procedures and operations of the Division of Taxation & Collection.

Considerable knowledge of statutes and regulations applicable to the payment and collection of taxes.

Considerable knowledge of techniques used to negotiate tax payment agreements.

Working knowledge of basic bookkeeping and accounting principles and practices.

Ability to provide training and/or functional supervision to lower-level Taxpayer Services Representatives.

Ability to explain tax laws, regulations and policies to taxpayers, tax preparers, business owners and the general public.

Ability to maintain basic records and to calculate tax adjustments, refunds, credits, interest and/or penalties.

Ability to operate a computer terminal to input and retrieve information.

Ability to make decisions in accordance with established guidelines.

Ability to independently organize and complete daily work schedules.

Ability to communicate effectively and to prepare complete and concise reports.

Ability to establish and maintain effective working relationships with other employees, taxpayers, business owners and the general public.

Ability to travel in the performance of assigned duties.

EXPERIENCE AND EDUCATION QUALIFICATIONS

(The following entrance requirements are used to admit or reject applicants for merit system examinations, or may be used to evaluate applicants for employment in positions not requiring selection from merit system registers. When applicable, equivalent substitution will be allowed for deficiencies in experience or education.)

Two years of experience as a Taxpayer Services Representative I with the Missouri Division of Taxation & Collection.

OR

Graduation from an accredited four-year college or university with specialization in accounting, finance, business or public administration, or closely related areas. (Technical or professional experience in tax preparation, processing, review or collection; accounting, auditing, bookkeeping or closely related work may be substituted on a year-for-year basis for deficiencies in the required education.)

(Eff. 9/1/96)