Will AI Replace Tax Examiners and Collectors, and Revenue Agents?

Send notices to taxpayers when accounts are delinquent.

Semi-structured task combining routine and non-routine responsibilities.

Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.

Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.

Semi-structured task combining routine and non-routine responsibilities.

Maintain records for each case, including contacts, telephone numbers, and actions taken.

Routine cognitive or manual task with high vulnerability to automation.

Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.

Semi-structured task combining routine and non-routine responsibilities.

Answer questions from taxpayers and assist them in completing tax forms.

Semi-structured task combining routine and non-routine responsibilities.

Collect taxes from individuals or businesses according to prescribed laws and regulations.

Semi-structured task combining routine and non-routine responsibilities.

Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.

Semi-structured task combining routine and non-routine responsibilities.

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.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.

Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.

Semi-structured cognitive task involving analysis, inspection, or monitoring.

Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.

Semi-structured cognitive task involving analysis, inspection, or monitoring.

Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.

Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.

Semi-structured cognitive task involving analysis, inspection, or monitoring.

Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.

Semi-structured cognitive task involving analysis, inspection, or monitoring.

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.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.

Review selected tax returns to determine the nature and extent of audits to be performed on them.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.

Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.

Routine cognitive or manual task with high vulnerability to automation.

Participate in informal appeals hearings on contested cases from other agents.

Semi-structured task combining routine and non-routine responsibilities.

Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases.

Routine cognitive or manual task with high vulnerability to automation.

Enter tax return information into computers for processing.

Semi-structured task combining routine and non-routine responsibilities.

Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings.

Complex problem-solving, strategic leadership, or high-empathy task requiring human judgment.