The enclosure section of Letter 937 should indicate the specific enclosures included with Letter 937. Updated on 02/03/20 A tax examiner checks federal, state, and local tax returns filed by individuals and small businesses. NQRS is used to report the official organizational business quality results. Must abate any portion of any penalty attributable to erroneous written advice furnished by an officer or employee of the IRS acting in their official capacity (IRC 6404(f)). To protect the taxpayers "Right to Privacy" examiners will not use financial status or economic reality examination techniques to determine the existence of unreported income unless a reasonable indication that there is a likelihood of such unreported income exists (IRC 7602(e)). We based this list on these metrics: admissions rate, retention rate, mean earnings of students working, ratio of working vs. non-working students 10 years after admission, average cost of attendance and median debt for graduates. To facilitate discussion, written communication (e.g., Form 5278, Statement - Income Tax Changes) reflecting proposed adjustments (including penalties) can be shared during a face-to-face appointment. See IRM 4.7.6.14.4(3), F3210 Reports. However, the digital signature must display an image of the signers handwritten signature in the signature block. 64-22. 1. Identifying the applicable law, correctly interpreting its meaning in light of congressional intent, and, in a fair and impartial manner, correctly applying the law based on the facts and circumstances of the case. Incorporated fax cover sheet guidance. Notices of deficiency described in IRC 6212 identify the amounts (if any) of tax due, additional amounts, additions to the tax, and assessable penalties included (IRC 7522(b)(1)). See IRM 10.5.1.6.9.3(23) through (26), for additional guidance. All correspondence generated by examiners is considered manually generated correspondence. Additional information can be found on the Disclosure and Privacy Knowledge Base. The Taxpayer Bill of Rights (TBOR) provides the nation's taxpayers with a better understanding of their fundamental rights when dealing with the IRS. See IRM 1.1.16.5.5.1.1, Field Examination General Processes, for additional information. Data protection also must be considered when faxing and e-faxing, emailing, shipping PII or SBU data, or placing information on the Microsoft Outlook Calendar. 918-295-3400. Please do not use this form for tax or stimulus check inquiries. Examiners must use effective and persuasive oral and written communication skills to ensure their message is easily understood by taxpayers. Embedded Quality Review System (EQRS) is used to capture and share individual performance review feedback as it relates to case actions (see IRM 4.10.1.5.2 for additional information). To meet the requirements of Memorandum for Heads of Executive Departments and Agencies Number M-19-21, the Form 3210 repository should be maintained electronically to the fullest extent possible. Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and easily understandable communications from the IRS, and to speak to a supervisor about inadequate service. Taxpayers are more likely to comply when they believe they are being treated consistently and fairly. To protect the taxpayers "Right to Challenge the IRSs Position and Be Heard," examiners: Must evaluate documentation received using independent and objective judgment and decide all matters based on their merits, free from bias and conflicts of interest. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels. If an audit is not resolved, we may request extending the statute of limitations for assessment tax. See IRM 4.10.9.5, Activity Record. See IRM 20.2.7, Abatement and Suspension of Debit Interest, and IRC 6404 for additional information on interest abatement. A Power of Attorney is not authorized to execute the written consent unless specifically authorized per IRM 11.3.3.2.1(7), Disclosure of Information, General Requirements for Disclosure to Designee. Must issue the appropriate 30-day letter to transmit the examination report to the taxpayer and allow the taxpayer 30 days to request Appeals consideration of their case (unless specifically excluded from Appeals consideration). See IRM 25.13.1.3, Erroneous Correspondence Procedures - Report Erroneous Correspondence Process, and IRM 10.5.4, Incident Management Program, for additional guidance. This IRM section describes basic responsibilities related to taxpayer rights, employee contact information, oral and written communication, and Embedded Quality. They investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets . Can discuss penalties verbally or propose penalties on a report. To protect the taxpayers "Right to Quality Service," examiners: Should generally contact taxpayers during the normal business hours of 8:00 a.m. to 6:00 p.m. (taxpayers time zone). Digital signatures create a virtual fingerprint unique to a person which is used to guarantee the authenticity of a document. Welcome to the webpage of Oklahoma County Assessor Larry Stein. For additional information, see the Enterprise eFax (EEFax) website. Returns in-transit (e.g. However, if the taxpayer uses a third party e-fax provider, a valid, written consent from the taxpayer designating the e-fax service provider as a recipient of tax information is required (see IRM 4.10.1.3.6.1 below). Employees are responsible for being familiar with and acting in accord with taxpayer rights. Telecommunication devices, including cell phones, must not be used to send messages to taxpayers or their representatives. Do not send a ministerial message in situations where an approved form letter exists. Employees must provide adequate safeguards and encrypt PII and SBU data. Tax Examiner Duties & Responsibilities To write an effective tax examiner job description, begin by listing detailed duties, responsibilities and expectations. See IRM 1.1.16.5.5.1, Examination Field and Campus Policy, for additional information. An authorized form of identification media designed to provide evidence of the holder's specific authority and responsibility when contacting the public outside of Internal Revenue Service (IRS) facilities and/or conducting US Government business with federal, state, local or foreign officials as authorized. EQ encompasses two systems that use a common set of quality attributes and create a link between individual performance and organizational goals. For Field Examination correspondence/notices, examiners must take the following actions: In every examination of a joint return, the examiner must verify the last known address for each spouse and document the address and actions taken to verify it on Form 9984, Examining Officers Activity Record. All digital signatures must display the signers name and date signed, at a minimum. On a daily basis, Tax Examiners maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information. . Examiners must be careful when spouses are not at the same address, and NOT disclose the address of the other spouse. Generally, a qualified representative is authorized to receive any notice or other written communication required or permitted to be given to the taxpayer in the matter concerning the taxpayer, as directed on Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. The use of text messaging to conduct official government business is prohibited in accordance with IRM 10.8.1.3.1.18.1(2), Telecommunication Devices, and IRM 10.5.1.6.9.6, Text Messaging (Texting). Report the matter immediately to the nearest TIGTA office. Use Form 12832, Cover Page for Compliance Taxpayer Letters, as the cover letter to send the correspondence to each spouse separately. Examiners should always err on the side of caution and if they are uncertain whether or not an access or inspection is appropriate, should first consult with their group manager. RRA 98 mandates that separate notice must be provided for a notice of deficiency, not withstanding the provisions of IRC 6212(b)(2). Once a shipment is received, the recipient must verify the contents and sign and date both the recipients copy and acknowledgement copy of the Form 3210. Examiners must complete open examinations within a reasonable period of time considering all factors within the case and strive to limit the number of overage cases in their inventory. If group clerks/secretaries are simply providing routine assistance (e.g., providing copies of forms, scheduling appointments) or forwarding messages to another employee, who has responsibility for the resolution of tax issues, then they may continue to answer telephones using locally defined identification procedures. Taxpayers have the right to know the maximum amount of time they have to challenge the IRSs position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Keep in mind that property tax appeals are generally only accepted in a 1-3 month window each year. The Director, Examination Field and Campus Policy, who is under the Director, Examination Headquarters. Exercise caution if divorced or separated spouses request information about the collection activities of their former spouse. John Bel Edwards (D-LA) vetoed several bills this week from the Louisiana Republican legislature regarding the state budget, vaccine requirements in schools, corporate franchise taxes, and . Must not send emails containing SBU data (including PII and tax information) to taxpayers or their authorized representatives, even if requested. The intended recipient should also initiate a search in their IRS facility when the carrier shows an individual signed for the package. Tax professionals with these credentials may represent their clients on any matters including audits, payment/collection issues, and appeals. Written communication to the taxpayer or representative must: Be complete, clear, and professional without jargon or IRS acronyms. Sending a notice required by statute (e.g. See the IT4U guide, How to Identify, Personalize and Use Adobe Acrobat Department of the Treasury Certificates to Sign Documents in Adobe Acrobat DC and Reader DC. See IRM 1.1.16.5.5, Examination Headquarters, for additional information. This section also provides additional detail regarding taxpayer rights, as follows: Innocent Spouse Relief, IRM 4.10.1.2.1.11. Besides, you should take the Uniform Certified Public Accountant Exam to become a tax examiner. Letters or forms that have an associated Delegation Order must be signed by the delegated official, or by any person properly designated in writing to act for the official (e.g., 30-day letters). Taxpayers may not state they are using a third-party e-fax service provider. Additional information related to conducting examinations is contained in the 26 CFR 601.105, Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. See IRM 10.5.1.6.9.4, Faxing, and IRM 4.10.1.3.6, Use of Fax Machine or Enterprise e-Fax (EEFax) to Communicate, for additional information. If requested, provide Form 8857, Request for Innocent Spouse Relief, and the accompanying instructions. For detailed guidance see IRM 10.5.7, Use of Pseudonyms by IRS Employees. Section 3705(a), Internal Revenue Service Employee Contacts - requires that examiners give their name, telephone and unique identification number (currently referred to as "personal identification number" ) during personal and telephone contacts. The following table defines the key terms used throughout this IRM. All examiners who have been issued a SmartID card containing the ten-digit PID must use the entire ten-digits in written or verbal communications with taxpayers. Pub 1, Your Rights as a Taxpayer, contains the TBOR and is provided to taxpayers at the beginning of an audit. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. Accordingly, most audits will be of returns filed within the last two years. Interview Questions. A message that only communicates administrative matters that do not require personal judgment, analysis, discretion, etc. The PID is the only number that may be used by examiners as the personal identification number. See IRM 10.5.1.6.9.4, Faxing, and the corresponding Faxing Page on Knowledge Management for additional information. Form 12832 can be generated in RGS when both spouses are set up with their separate addresses. A professional, courteous and effective communicator, you'll work directly with taxpayers to advise and resolve collection issues - from researching complex tax law to providing basic instruction on filing requirements and extensions - to help them fulfill their Federal Tax obligations. The sender files the acknowledgement copy in the Form 3210 repository. The interviewers asked me pre-scripted questions that were read from a card. That's why we found out the best colleges for tax examiners. Tax Examiner Earnings and Outlook See IRM 4.10.4.2.9, Formal Indirect Method. See IRM 1.2.1.2.36, Policy Statement 1-236, Fairness and Integrity in Enforcement Selection, for additional information related to enforcing the tax law with integrity and fairness. Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Independent Office of Appeals decision. If you notice any sales tax issues, contact Sean McMahon in the City Treasurer's Office at (405) 297-1722 or email OKCTax@okc.gov. Location Type 1. Fax: 405-239-2430. In addition, certain other notices that contain elements of notices required by statute are sent separately. For detailed information about the quality attributes, refer to: Document 12354, Embedded Quality, Field and Office Examination Job Aid, Document 13127, Field Compliance Embedded Quality, Office Examination Attribute Job Aid, and. Examination reports issued with 30-day letters identify the amounts (if any) of tax due, interest, additional amounts, additions to the tax, and assessable penalties included (IRC 7522(b)(3)). Examiners should follow the guidance in IRM 10.2.6.10, Reissuance/Replacement of Pocket Commissions, if the pocket commission is lost or stolen. Section 3466, Application of Certain Fair Debt Collection Procedures, superseded by IRC 6304. Examiners are responsible for understanding what UNAX means and what the potential consequences are for the willful or attempted unauthorized access, or inspection of paper or electronic taxpayer records. When using EEFax, a fax cover sheet with all required elements is automatically generated if the sender chooses a Business cover page in the fax options. MINIMUM QUALIFICATIONS Positions in this series may require agency specific education and/or experience that will be identified at the time of recruitment. GS 6/GS 7. The taxpayer is notified of their rights each time a request is made to the taxpayer to consent to extend the period of time for assessment. Must not willfully inspect a return or return information without having authorization, see IRC 7213A and IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance and Requirements. They contact taxpayers to discuss problems on their returns and let them know if they have overpaid or underpaid. Pay The median annual wage for tax examiners and collectors, and revenue agents was $56,780 in May 2021. Answering machines and voice mail are frequently used when communicating with taxpayers, representatives, and other IRS employees. This section discusses how each taxpayer right referenced in the TBOR impacts the examination process, as shown below: Right to Quality Service, IRM 4.10.1.2.1.2. See IRM 10.5.1.6.8.1(2), Emails to Taxpayers and Representatives. IRC 7803(a)(3) requires the IRS Commissioner ensure that IRS employees are familiar with taxpayer rights, including the ten that make up the TBOR. Added caution regarding the prohibition of text messaging for official business. Follow-up procedures when Forms 3210 are not acknowledged timely. If EEFax is not available, a fax cover sheet must be prepared manually using Form 10321, FAX Transmission Cover Sheet. See IRM Exhibit 4.2.8-1, National Standard Time Frames for Case Action, and IRM 4.10.8.2.4.3, Time Frames for Closing Cases from the Group. The second most common hard skill for a tax examiner is tax accounts appearing on 14.2% of resumes. See IRM 8.1.9.2, AARS Closed Case Referrals, for additional information. See IRM 10.5.1.6.9.3(27), for additional information. Must notify the taxpayer in writing if a determination is made that an additional inspection of the taxpayers books and records is necessary (IRC 7605(b)). Acceptable electronic signatures are defined in IRM 10.10.1.3.2, Acceptable Forms of Electronic Signatures. The procedures for correspondence/notices not required by statute depend on whether or not the taxpayers have the same address (see IRM 4.10.1.2.2.1.2). See IRM 4.10.2.8.2(2), Initial Telephone Conversation, and IRM 4.10.3.3(6), Interviews: Authority and Purpose, for additional guidance. "Any notice" is interpreted to mean any notice required by statute. Developing lead sheet and workpaper content, and case file organization. Should consider whether the taxpayer qualifies for penalty relief based on "reasonable cause" (IRM 20.1.1.3.2, Reasonable Cause). For additional guidance regarding an examiners responsibilities to protect a taxpayers privacy and confidentiality, see the following sections in this IRM: IRM 4.10.1.2.1.12, Unauthorized Access (UNAX), IRM 4.10.1.3.5, Leaving Information on Answering Machines/Voice Mail. Must exercise caution and use prudent judgment when researching taxpayers on the internet. To protect the taxpayers "Right to Appeal an IRS Decision in an Independent Forum," examiners: Must inform the group manager when they believe a case will have unagreed issues and be aware of the procedures in IRM 4.10.8.12, Unagreed Case Procedures (SB/SE Field and Office Examiners only). If there is an address change for either or both of the spouses: Follow established address change procedures in IRM 4.10.8.14.4, Form 2363, to update the address(es), and.