State of Maryland

A Revenue Collection Agent I is the entry 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 close 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 job 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.

Learns to provide 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;

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

Learns to review and respond 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;

Learns -to examine and edit tax returns submitted to the Comptroller of Maryland, in order to determine adequacy and compliance with reporting regulations and tax laws;

Learns to examine and edit 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;

Learns to interpret, apply and enforce the tax or licensing laws for one or more of the specialized fields of revenue production;

Learns to interpret, apply and enforce the regulatory controls for I.F.T.A.;

Learns to interpret, apply and enforce the regulatory controls for all beer, wine, liquor and tobacco tax laws;

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

Learns to communicate with individuals and firms to determine tax liabilities;

Learns to use legal documents, such as subpoenas, notices of assessment and garnishments to assure compliance with tax laws;

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

Learns to initiate seizures and sale of property to satisfy tax claims;

Learns to investigate fraudulent or questionable tax practices to obtain evidence for possible prosecution or assessment;

Learns to write reports of determinations and actions taken for departmental files;

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

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

Learns to assist 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.

Ability to learn office methods and operations;

Ability to learn the techniques of interviewing, investigating and reporting;

Ability to learn to access various tax systems on-line;

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

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

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

Ability to learn to communicate effectively;

Ability to learn to prepare complete and accurate examination and investigation reports;

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

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

Ability to learn 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:   Two 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 may be substituted 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.