State of Maryland

A Revenue Collection Agent Lead/Advanced is the advanced level or lead 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 that perform the lead level of work assign, review and approve the work of and train lower-level Revenue Collection Agents.

Employees in this classification receive general supervision from a Revenue Collection Agent Supervisor or Revenue Administrator. 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 Lead/Advanced is differentiated from the Revenue Collection Agent III in that Revenue Collection Agent Lead/Advanced either functions as a staff specialists in applying the tax or licensing laws within the Comptroller’s Office or assign, review and approve the work of and train lower-level Revenue Collection Agents and support staff,, while the Revenue Collection Agent II performs the full range of duties and responsibilities.  The Revenue Collection Agent Lead/Advanced is differentiated from the Revenue Collection Agent Supervisor in that Revenue Collection Agent Supervisor has supervisory responsibility for lower-level  Revenue Collection Agents.

When performing Advanced Level functions in the motor fuel/motor carrier tax field:

Performs advanced examination of motor fuel/motor carrier tax returns for accuracy and compliance with Maryland tax laws;

Determines the accuracy of tax returns, and develops tax liability, and generates billing;

Edits daily motor fuel tax reports that include aviation, petroleum, transporter, and IFTA for accuracy, before release to management;

Assists taxpayers with detailed instructions on how to complete the IFTA and motor fuel tax returns;

Performs advanced correction, adjustment and amendment of taxpayer’s tax returns for motor fuel/motor carrier tax according to the applicable tax laws;

Trains lower-level Revenue Collection Agents on techniques and methods of collecting motor fuel tax and IFTA requirements and procedures;

Conducts investigations on delinquent accounts;

Resolves motor fuel tax reporting errors;

May perform highly specialized functions in compliance, and investigates all new applicants for prior license history;

Performs other related duties.  

When performing Lead Level functions in all fields:

Applies tact and discretion in the handling of controversial issues with taxpayers;

Resolves issues with taxpayers;

Trains/mentors lower-level Revenue Collection Agents, accounting and clerical support personnel to plan, assign, schedule and evaluate examination work;

Trains/mentors lower-level Revenue Collection Agents 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;

Trains lower-level Revenue Collection Agents to provide walk-in service to taxpayers, tax professionals and the general public;

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;

Provides advice and guidance to lower-level auditors concerning examination methods and procedures;

Trains lower-level Revenue Collection Agents in the techniques of examining, investigating, reporting, interviewing, corresponding and collecting taxes;

Examines tax returns and other documents for accuracy and compliance with tax laws, rules and regulations as applicable to the employing division;

Determines the accuracy of tax returns, reports and the development of tax liability;

Researches delinquent accounts;

Assists in the development and implementation of methods and procedures for the control and processing of transactions, the maintenance of records and accounts, and the preparation of reports;

Assists in the preparation of cases for litigation;

Provides tax advice and assistance to public, private or commercial interests;

Advises taxpayers and subordinates on changes in laws, rules and regulations;

Corrects, adjusts and amends taxpayer’s tax returns for at least two tax types according to the applicable tax laws;

Examines taxpayer history to determine appropriate collection activity;

Examines taxpayer financial statements to determine appropriate payment plan;

Assists taxpayers through telephone or written communications for at least two tax types or in motor fuel/motor carrier tax field in order to answer their specific questions according to the applicable tax laws;

May assign work to an office examination team or individual examiners;

May assist in planning, scheduling, directing and evaluating the results of office examinations;

May train lower-level Revenue Collection Agents in the techniques of examining, investigating, reporting, interviewing, corresponding and collecting in taxation matters;

May advise lower-level Revenue Collection Agents on the handling of special cases involving unusual ramifications or applications of the tax laws;

May review examination procedures prepared by subordinates to insure that proper procedures are used in accord with policy and intent of the law;

May maintain systems involving specialized knowledge of the tax laws;

May distribute informative literature to taxpayers to promote voluntary compliance with the laws;

May provide advice and assistance to accountants or other business representatives during the examination process;

May be responsible for a collection team consisting of Revenue Collection Agents;

May be assigned responsibility for a highly specialized collection function requiring expert knowledge of a technical nature;

May be assigned to a highly technical team for compliance activities using federal information extensively;

May be assigned to develop nexus assessments from leads gathered from many sources;

May be asked to train in examination functions for more than one type of office examination;

May function as a collector;

Performs other related duties.

Knowledge of the tax laws, rules, regulations, precedents, methods and procedures for the relevant specialized field of revenue production;

Knowledge of business administration and management practices;

Knowledge of the theory, principles and practices of accounting;

Knowledge of bookkeeping;

Skill in the preparation of complete and accurate tax returns;

Skill in developing tax liability;

Skill in interpreting and applying the tax laws to peculiar situations, involving the application of special interpretations, exceptions and exemptions to the laws;

Skill in the use of computer systems required for job performance;

Ability to communicate effectively;

Ability to work independently;

Ability to exercise discernment and good judgment in dealing with taxpayers and with subordinates;

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 resolve issues with taxpayers;

Ability to train subordinate Revenue Collection Agents, accounting and clerical support personnel to plan, assign, schedule and evaluate examination work.

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

Experience:   Three years of experience performing work in tax assessments, collections, investigations, examinations, adjustments or taxpayer services within two or more of the specialized fields of revenue administration, or performing work in tax assessments, collections, investigations, examinations, adjustments or taxpayer services within the motor fuel/motor carrier tax field. The specialized fields may include sales and use tax, income tax, admissions and amusement tax, withholding tax, alcohol and tobacco tax, and any other revenue levy authorized by the legislature.

Notes:

1. Candidates may substitute possession of an Associate of Arts degree from an accredited college or university for one year of the required experience.

2. Candidates may substitute U.S. Armed Forces military service experience as a non-commissioned officer in finance technician classification or finance technician 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 the 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 the State Personnel and Pensions Article, Section 8-305.