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Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings.
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Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.
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Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases.
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Check tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation.
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Enter tax return information into computers for processing.
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Collect taxes from individuals or businesses according to prescribed laws and regulations.
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Review selected tax returns to determine the nature and extent of audits to be performed on them.
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Investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third parties.
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Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.
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Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.
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Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.
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Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.
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Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.
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Maintain records for each case, including contacts, telephone numbers, and actions taken.
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Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.
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Answer questions from taxpayers and assist them in completing tax forms.
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Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.
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Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.
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Send notices to taxpayers when accounts are delinquent.
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Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.
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Participate in informal appeals hearings on contested cases from other agents.