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

Send notices to taxpayers when accounts are delinquent.

text generation — Status notifications drafted and sent by AI

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

information retrieval — AI explains policies; human handles live questions

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

text generation — Status notifications drafted and sent by AI

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

text generation — Legal documentation drafted; human owns accuracy

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

text generation — Written correspondence to customers is largely automatable

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

text generation — Written correspondence to customers is largely automatable

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

physical manipulation — In-person payment handling; some digital automation

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

decision support — Financial plans drafted; fiduciary accountability human

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.

data analysis — Cross-checking records against criteria, human spot-checks

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

data analysis — Financial status from documents, human verifies

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

text generation — Status notifications drafted and sent by AI

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

interpersonal — Overseeing business processes requires human accountability

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

data analysis — Examines records for anomalies; human validates findings

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

information retrieval — AI tracks regulatory changes; human confirms applicability

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.

information retrieval — Gather financial records, human verifies authenticity

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

data analysis — Examines records for anomalies; human validates findings

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

data analysis — Examines records for anomalies; human validates findings

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

interpersonal — Testimony carries legal accountability and live presence

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

text generation — Draft legal docs; attorney owns accuracy

Enter tax return information into computers for processing.

data analysis — Enter and maintain data in information systems

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

text generation — Drafting agency communications aided; relationships human