A professional who investigates and collects delinquent federal taxes and secures delinquent tax returns from individuals or business firms according to prescribed laws and regulations. Responsibilities include:

• Investigates delinquent tax cases referred by agency investigators, as well as leads found in newspapers, trade journals, and public stockbroker records.
• Confers with individuals or business representatives by telephone, correspondence, or in person to determine amount of delinquent taxes and enforce collection.
• Examines and analyzes tax assets and liabilities to determine solution for resolving tax problem.
• Selects appropriate remedy for delinquent taxes when necessary, such as part-payment agreements, offers of compromise, or seizure and sale of property.
• Directs service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.
• Recommends criminal prosecutions and civil penalties when necessary.
• Writes reports of determinations and actions taken for departmental files.
• (Workers who examine and audit tax records to determine tax liabilities are defined under title revenue agent.