REVENUE OFFICER

DEFINITION
Under the direct supervision of the Chief or Assistant Chief of the Delinquent Accounts and
Returns (DAR) Branch the incumbent collects delinquent taxes, canvass for unreported taxes due
and secure delinquent returns. Assignments involve more diffcult and independent tasks than
those of an Internal Revenue Trainee. Work assignments require the knowledge and
interpretation of general or specialized business practices, Internal Revenue laws, regulations,
procedures and precedents, judicial processes, laws of evidence, the interrelationship between
Federal and Local laws with respect to the collection and assessment processes, and investigative
techniques and methods.

DUTIES (NOT ALL INCLUSIVE)

Conducts interviews and investigations to verify and review financial statements of taxpayers to
evaluate financial position.

Computes interests and penalties on delinquent taxes.

Arranges payment plans agreements and payroll deductions for satisfactory liquidation of
indebtedness.

Recommends closing delinquent accounts that are deemed non-collectible if taxpayers can not
make payments due to indebtedness.

Enforces collection action by serving levies against taxpayer’s salary, bank accounts or accounts
receivable when the taxpayer does not fulfill payment.

Compiles and prepares monthly and summary reports on cases.

Performs other duties as required or assigned which are reasonably within the scope of the duties
enumerated above.

FACTOR 1 - KNOWLEDGE REQUIRED BY THE POSITION

Knowledge of current Virgin Islands and Federal tax laws, rules and regulations as it applies to
collections.

Knowledge of customer service guidelines and procedures.

Knowledge of files, procedural manuals and other related materials utilized in the research and
analysis of tax returns and supporting documentation.
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Ability to interpret laws, rules and regulations of the Internal Revenue Service (IRS) to
delinquent cases.

FACTOR 2 - SUPERVISORY CONTROLS

The Chief or Assistant Chief of the DAR Branch provides general instructions about objectives,
deadlines and priorities for performing the Revenue Officer’s tasks. The incumbent is expected
to perform with considerable customer focus and exercise a high degree of initiative and
creativity.

FACTOR 3 - GUIDELINES
The guidelines used by the Revenue Officer include the Internal Revenue Code, Federal Tax
regulations, and other local tax regulations. Other guidelines consist of pre-determined
on-the-job procedures and manuals. Judgment must be used in interpreting and applying
guidelines. Ingenuity, resourcefulness, good judgment and strong leadership are required to
resolve the issues that will arise.

FACTOR 4 - COMPLEXITY
The Revenue Officer must meet established goals and targets as well as plan on a strategic or
tactical level. This position requires the ability to work with taxpayers, attorneys, and tax
practitioners.

FACTOR 5 - SCOPE AND EFFECT

The scope of the work affects the entire BIR. The Revenue Officer is responsible for his/her
caseloads.

FACTOR 6 - PERSONAL CONTACTS

The Revenue Officer interacts with DARB personnel, taxpayers, banks and other financial
institutions. Periodically, Revenue Officers meet with the public to provide them taxpayer
assistance.

FACTOR 7 - PURPOSE OF CONTACTS

Contacts are made in person, through phone calls with revenue staff, the taxpayers, other senior
BIR staff, and the public. The Revenue Officer is also in contact with the Internal Revenue
Service (IRS) to exchange data and liaison with officials on a range of technical issues.
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FACTOR 8 - PHYSICAL DEMANDS

There are no physical demands. The job is primarily sedentary in nature.

FACTOR 9 - WORK ENVIRONMENT

The work environment is within an office setting and periodically in the field. There are no risks
or discomforts associated with this position.

MINIMUM QUALIFICATIONS
BA degree in accounting or business administration, management or other related field with
eighteen (18) or more credits in accounting. Incumbent must have spent one year as a Revenue
Officer Trainee and satisfactorily completed Level I and Level II IRS training within that time to
be permanently placed in this position.

DATE:________________ APPROVED: __________________

DIRECTOR