Tax Examiners, Collectors, and Revenue Agents

Overview Nature of Work Knowledge Areas Skills Utilized Job Activities Abilities Job Conditions Work Satisfaction Education/Training

Educational Attainment Breakdown for Tax Examiners, Collectors, and Revenue Agents College or Higher 49.7% Some College 30.2% High School or Less 20.1%

Most Significant Source of Postsecondary Education or Training
Bachelor's degree
Source: U.S. Department of Labor

Many tax examiners, collectors, and revenue agents have a bachelor's degree. But relevant experience, or a combination of postsecondary education and experience, is sufficient qualification for many jobs. Specialized experience is sufficient to qualify for many jobs in State and local government.

Education and training. As shown in the table below, a bachelor's degree was the most common level of educational attainment among tax examiners, collectors, and revenue agents in 2006.

In the Federal Government, workers must have a bachelor's degree or a combination of some college education and related experience. But in State and local governments, workers often have an associate degree, some college-level business classes and specialized experience, or a high school diploma and specialized experience.

For more advanced entry-level positions, applicants often must have a bachelor's degree. Candidates may sometimes qualify without a bachelor's degree, however, if they can demonstrate experience working with tax records, tax laws and regulations, documents, financial accounts, or similar records.

Specific education and training requirements vary by occupational specialty.

Tax examiners usually must have a bachelor's degree in accounting or a related discipline or a combination of education and full-time accounting, auditing, or tax compliance work. Tax examiner candidates at the IRS must have a bachelor's degree or 1 year of full-time specialized experience, which could include full-time work in accounting, bookkeeping, or tax analysis. After they are hired, tax examiners receive some formal training. In addition, annual employer-provided updates keep tax examiners current with changes in procedures and regulations.

Collectors usually must have some combination of college education and experience in collections, management, customer service, or tax compliance, or as a loan officer or credit manager. A bachelor's degree is required for employment as a collector with the IRS. No additional experience is required, and experience may not be substituted for the degree. Degrees in business, finance, accounting, and criminal justice are good backgrounds.

Entry-level collectors receive formal and on-the-job training under an instructor's guidance before working independently. Collectors usually complete initial training by the end of their second year of service, but may receive advanced technical instruction as they gain seniority and take on more difficult cases. Also, collectors are encouraged to continue their professional education by attending meetings to exchange information about how changes in tax laws affect collection methods.

Revenue agents usually must have a bachelor's degree in accounting, business administration, economics, or a related discipline or a combination of education and full-time business administration, accounting, or auditing work. Revenue agents with the IRS must have either a bachelor's degree or 30 semester hours of accounting coursework along with specialized experience. Specialized experience includes full-time work in accounting, bookkeeping, or tax analysis.

Other qualifications. Tax examiners, collectors, and revenue agents work with confidential financial and personal information; therefore, trustworthiness is crucial for maintaining the confidentiality of individuals and businesses. Applicants for Federal Government jobs must submit to a background investigation.

Collectors need good interpersonal and communication skills because they deal directly with the public and because their reports are scrutinized when the tax agency must legally justify attempts to seize assets. They must be able to negotiate well and deal effectively with others in potentially confrontational situations.

Revenue agents need strong analytical, organizational, and time management skills. They also must be able to work independently, because they spend so much time away from their home office, and they must keep current with changes in the tax code and laws.

Advancement. Advancement potential within Federal, State, and local agencies varies for tax examiners, revenue agents, and collectors. For related jobs outside government, experienced workers can take a licensing exam administered by the Federal Government to become enrolled agents—nongovernment tax professionals authorized to represent taxpayers before the IRS.

Collectors who demonstrate leadership skills and a thorough knowledge of collection activities may advance to supervisory or managerial collector positions, in which they oversee the activities of other collectors. It is only these higher level supervisors and managers who may authorize the more serious actions against individuals and businesses. The more complex collection attempts which usually are directed at larger businesses are reserved for collectors at these higher levels.

Newly hired revenue agents expand their accounting knowledge and remain up to date by consulting auditing manuals and other sources for detailed information about individual industries. Employers also continually offer training in new auditing techniques and tax-related issues and court decisions. As revenue agents gain experience, they may specialize in an industry, work with larger corporations, and cover increasingly complex tax returns. Some revenue agents also specialize in assisting in criminal investigations, auditing the books of known or suspected criminals such as drug dealers or money launderers. Some agents work with grand juries to help secure indictments. Others become international agents, assessing taxes on companies with subsidiaries abroad.

Source: U.S. Department of Labor's Occupational Outlook Handbook

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