### Bureau of Labor Statistics U.S. Bureau of Labor Statistics

Tax Examiners and Collectors, and Revenue Agents Summary
                        
            
                                                        
                                                                
                        
            
            
            
                            
                                                
                                                
                                                
                                                
            									
							
				                                                
                                            




            			tax examiners and collectors and revenue agents imageTax examiners and collectors, and revenue agents review tax returns, conduct audits, identify taxes owed, and collect overdue tax payments.							
						Quick Facts:     Tax Examiners and Collectors, and Revenue Agents2023     Median Pay
            						$58,530     per year
										$28.14     per hourTypical Entry-Level Education
                                    Bachelor's degreeWork Experience in a Related Occupation
                                    NoneOn-the-job Training
                                    Moderate-term on-the-job trainingNumber of Jobs, 2022
                                    55,000Job Outlook, 2022-32
                                    1% (Little or no change)Employment Change, 2022-32
                                    300What Tax Examiners and Collectors, and Revenue Agents Do
                                                
                        
                        
Tax examiners and collectors, and revenue agents determine how much is owed in taxes and collect tax from individuals and businesses on behalf of the government.
            
                        Work Environment
                        
Tax examiners and collectors, and revenue agents work for federal, state, and local governments. Many work primarily in an office setting; others spend most of their time doing field audits in taxpayers’ homes or places of business. Most tax examiners and collectors, and revenue agents work full time.
            
                                                How to Become a Tax Examiner or Collector, or Revenue Agent
                                                
                        
Tax examiners and collectors, and revenue agents typically need a bachelor’s degree in accounting or a related field. However, the level of education and experience required varies with the position and employer.
            
                        Pay
                        												                            																				    														The median annual wage for tax examiners and collectors, and revenue agents was $58,530 in May 2023.									                                					
						
            
                        Job Outlook
                        						
												Employment							of tax examiners and collectors, and revenue agents is projected to show little or no change							 from 2022 to 2032.
						Despite  limited  employment growth, about 4,100 openings for tax examiners and collectors, and revenue agents are projected each year, on average, over the decade.
            			
            			 Most of those openings are expected to result from the need to replace workers who transfer to different occupations or exit the labor force, such as to retire.
						State & Area Data
                       Explore resources for employment and wages by state and area for tax examiners and collectors, and revenue agents.
            
            
						
                        Similar Occupations
                        
                                                    Compare the job duties, education, job growth, and pay of tax examiners and collectors, and revenue agents with similar occupations.
            
            
                        More Information, Including Links to O*NET
                        
                                               
                        Learn more about tax examiners and collectors, and revenue agents by visiting additional resources, including O*NET, a source on key characteristics of workers and occupations.
 What Tax Examiners and Collectors, and Revenue Agents Do 
            

			Tax examiners and collectors, and revenue agentsTax examiners and collectors, and revenue agents are responsible for ensuring that individuals and businesses pay the taxes they owe.			
Tax examiners and collectors, and revenue agents determine how much is owed in taxes and collect tax from individuals and businesses on behalf of federal, state, and local governments. They review tax returns, conduct audits, identify taxes owed, and collect overdue tax payments.
Duties
Tax examiners and collectors, and revenue agents typically do the following:
Review filed tax returns to determine whether credits and deductions claimed are allowed by law
Contact taxpayers to address problems and to request supporting documentation
Conduct field audits and investigations of income tax returns to verify information or to update tax liabilities
Evaluate financial information, using their understanding of accounting procedures and knowledge of changes to tax laws and regulations
Keep records on each active case including telephone numbers and actions taken
Notify taxpayers of overpayment or underpayment and issue a refund or request additional paymentTax examiners and collectors, and revenue agents ensure that individuals and businesses pay the appropriate amount of taxes owed, as prescribed by laws and regulations. In addition to verifying that tax returns are filed correctly, they follow up with taxpayers whose returns are questionable or who owe more money.
Different levels of government collect different types of taxes. The federal government's Internal Revenue Service (IRS) deals primarily with business and personal income taxes. State governments collect income and sales taxes. Local governments collect property and sales taxes.
Because some states base income taxes on taxpayers’ reported federal income, tax examiners working for the federal government report to the states any adjustments or corrections they make. State tax examiners then determine whether the adjustments affect the state taxpayer liability.
Tax examiners and collectors, and revenue agents have different duties and responsibilities:
***Tax examiners*** typically deal with simple tax returns filed by individual taxpayers who claim few deductions and by small businesses. Tax examiners also may contact individual taxpayers in order to resolve outstanding problems with their returns.
Much of a tax examiner’s job involves making sure that tax credits and deductions claimed by taxpayers are lawful. If a taxpayer owes additional taxes, tax examiners adjust the total amount by assessing fees, interest, and penalties and then notify the taxpayer of the total amount owed.
***Revenue agents***, called *internal revenue agents* in the IRS, specialize in tax-related accounting. Like tax examiners, they review returns for accuracy. However, revenue agents handle the complex tax returns of large businesses and corporations.
Some experienced revenue agents focus exclusively on a particular area, such as multinational business. Regardless of their specialty, revenue agents must keep up to date with changes in tax laws and regulations.
***Tax collectors***, also called *internal revenue officers* in the IRS, deal with overdue accounts. The process of collecting an overdue payment starts with the revenue agent or tax examiner sending a report to the taxpayer. If the taxpayer makes no effort to pay, the case is assigned to a tax collector.
When a tax collector takes a case, he or she first sends a notice to the taxpayer. The tax collector then works with the taxpayer to settle the debt. Settlement may involve setting up a plan in which the amount owed is paid back in small amounts over time.
When delinquent taxpayers claim that they cannot pay their taxes, collectors investigate and verify the claims. Tax collectors research information on taxpayer financial statements or mortgages and locate taxpayer-owned items of value through third parties, such as local departments of motor vehicles. Ultimately, they must decide whether the IRS should place a lien—a claim on an asset such as a bank account, real estate, or an automobile—to settle a debt. Tax collectors also have the authority to garnish wages—that is, take a portion of earned wages—to collect taxes owed.
 Work Environment
			Tax examiners and collectors, and revenue agentsTax examiners and collectors, and revenue agents work for federal, state, and local governments.			

	    
				
	
	
	
	
	
	
	    					 Tax examiners and collectors, and revenue agents held about 55,000 jobs in 2022. The largest employers of tax examiners and collectors, and revenue agents were as follows:
        Federal government
                44%State government, excluding education and hospitals
                36Local government, excluding education and hospitals
                18Tax examiners and collectors, and revenue agents work primarily in an office setting; others spend most of their time conducting field audits in taxpayers’ homes or places of business.
Work Schedules
Most tax examiners and collectors, and revenue agents work full time.
 How to Become a Tax Examiner or Collector, or Revenue Agent

			Tax examiners and collectors, and revenue agentsMost tax examiners and collectors, and revenue agents need a bachelor’s degree in accounting or a related field.			
Tax examiners and collectors, and revenue agents typically need a bachelor’s degree in accounting or a related field. However, the required level of education and experience varies with the position and employer.
Education
Tax examiners and collectors, and revenue agents typically need a bachelor’s degree in accounting or a related field, such as business. For some jobs, work experience may substitute for a degree.
Candidates for tax examiner and collector positions at the Internal Revenue Service (IRS) may qualify with a bachelor’s degree in any field of study or with specialized experience, or with a combination of education and experience. Internal revenue agents at the IRS generally need a bachelor’s degree in accounting; a combination of education and experience equivalent to a major in accounting; or a Certified Public Accountant (CPA) certificate.
Training
Newly hired tax examiners and collectors, and revenue agents typically receive on-the-job training that lasts between 1 month and 1 year. These workers also must keep current with changes to the tax code and in enforcement and collection procedures.
Work Experience in a Related Occupation
Some employers accept work experience as a substitute for education. For example, employers may hire tax examiners and revenue agents who have experience as accountants or bookkeepers, or they may hire tax collectors who have experience working as bill and account collectors, customer service representatives, or credit checkers.
Advancement
Tax examiners who review individual tax returns may advance to revenue agent positions, working on more complex business returns.
Tax examiners and collectors, and revenue agents who demonstrate leadership skills and a thorough knowledge of tax collection activities may advance to supervisory or managerial positions.
Important Qualities
***Analytical skills.*** Tax examiners and revenue agents must be able to identify questionable claims for credits and deductions and determine if claims are lawful.
***Communication skills.*** Tax collectors must be able to clearly explain complex details, especially about sensitive information, in their work with the public.
***Detail oriented.*** Tax examiners and revenue agents verify the accuracy of each entry on the tax returns they review. Therefore, it is important that they pay attention to detail.
***Interpersonal skills.***Tax collectors must be comfortable interacting with people. When pursuing overdue accounts, tax collectors should be firm and composed.
***Math skills.***Tax collectors and revenue agents deal with numbers daily and must be comfortable with arithmetic. They also need to analyze, compare, and interpret facts and figures.
***Organizational skills.*** Tax examiners and revenue agents may work with multiple returns and a variety of financial documents. Keeping the various pieces of information organized is essential.
 Pay

			



	
 
                                                     
            
    
                Tax Examiners and Collectors, and Revenue AgentsMedian annual wages, May 2023Financial specialists$80,090  Tax examiners and collectors, and revenue agents$58,530  Total, all occupations$48,060Note: All Occupations includes all occupations in the U.S. Economy.Source: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics
 

	
	



		
	
	
	
The median annual wage for tax examiners and collectors, and revenue agents was $58,530 in May 2023. 


The median wage is the wage at which half the workers in an occupation earned more than that amount and half earned less. The lowest 10 percent earned less than $37,690, and the highest 10 percent earned more than $107,660.





		
	    					 In May 2023, the median annual wages for tax examiners and collectors, and revenue agents in the top industries in which they worked were as follows:	
        Federal government
                $60,690State government, excluding education and hospitals
                58,950Local government, excluding education and hospitals
                50,600Most tax examiners and collectors, and revenue agents work full time.
 Job Outlook

   
        
    
          
        
    
                Tax Examiners and Collectors, and Revenue AgentsPercent change in employment, projected 2022-32Financial specialists5%  Total, all occupations3%  Tax examiners and collectors, and revenue agents1%Note: All Occupations includes all occupations in the U.S. Economy.Source: U.S. Bureau of Labor Statistics, Employment Projections program
            
            
			 
	
	
	

			Employment				of tax examiners and collectors, and revenue agents is projected to show little or no change				 from 2022 to 2032.
			
			Despite  limited  employment growth, about 4,100 openings for tax examiners and collectors, and revenue agents are projected each year, on average, over the decade.
			
			 Most of those openings are expected to result from the need to replace workers who transfer to different occupations or exit the labor force, such as to retire.
			Employment
	
			
Employment of these workers will depend primarily on future changes to federal, state, and local government budgets. Because the salaries of tax examiners and collectors, and revenue agents are paid with public funds, budgetary constraints may directly impact governments' ability to hire these workers and, in turn, affect employment growth.
			

                        Employment projections data for     tax examiners and collectors, and revenue agents, 2022-32
                Occupational Title
                        SOC Code
                        Employment, 2022
                        Projected Employment, 2032
                        Change, 2022-32
                        Employment by IndustryPercent
                        NumericSOURCE: U.S. Bureau of Labor Statistics, Employment Projections program**Tax examiners and collectors, and revenue agents**
			13-2081
			55,000
			55,400
			1
			300
			Get data
 State & Area Data **Occupational Employment and Wage Statistics (OEWS)** The Occupational Employment and Wage Statistics (OEWS) program produces employment and wage estimates annually for over 800 occupations. These estimates are available for the nation as a whole, for individual states, and for metropolitan and nonmetropolitan areas. The link(s) below go to OES data maps for employment and wages by state and area. Tax examiners and collectors, and revenue agents **Projections Central** Occupational employment projections are developed for all states by Labor Market Information (LMI) or individual state Employment Projections offices. All state projections data are available at www.projectionscentral.com. Information on this site allows projected employment growth for an occupation to be compared among states or to be compared within one state. In addition, states may produce projections for areas; there are links to each state’s websites where these data may be retrieved. **CareerOneStop** CareerOneStop includes hundreds of occupational profiles with data available by state and metro area. There are links in the left-hand side menu to compare occupational employment by state and occupational wages by local area or metro area. There is also a salary info tool to search for wages by zip code.
 Similar Occupations This table shows a list of occupations with job duties that are similar to those of tax examiners and collectors, and revenue agents. Occupation
                Job Duties
                ENTRY-LEVEL EDUCATION
                2023     MEDIAN PAY**Accountants and Auditors**
            Accountants and auditors prepare and examine financial records.
            Bachelor's degree
            $79,880**Budget Analysts**
            Budget analysts help public and private organizations plan their finances.
            Bachelor's degree
            $84,940**Cost Estimators**
            Cost estimators collect and analyze data in order to assess the time, money, materials, and labor required to make a product or provide a service.
            Bachelor's degree
            $74,740**Financial Analysts**
            Financial analysts guide businesses and individuals in decisions about expending money to attain profit.
            Bachelor's degree
            $99,890**Financial Managers**
            Financial managers create financial reports, direct investment activities, and develop plans for the long-term financial goals of their organization.
            Bachelor's degree
            $156,100**Loan Officers**
            Loan officers evaluate, authorize, or recommend approval of loan applications.
            Bachelor's degree
            $69,990**Personal Financial Advisors**
            Personal financial advisors provide advice to help individuals manage their money and plan for their financial future.
            Bachelor's degree
            $99,580**Bookkeeping, Accounting, and Auditing Clerks**
            Bookkeeping, accounting, and auditing clerks produce financial records for organizations and check financial records for accuracy.
            Some college, no degree
            $47,440**Financial Examiners**
            Financial examiners ensure compliance with laws that govern institutions handling monetary transactions.
            Bachelor's degree
            $84,300**Human Resources Specialists**
            Human resources specialists recruit, screen, and interview job applicants and place newly hired workers in jobs. They also may handle compensation and benefits, training, and employee relations.
            Bachelor's degree
            $67,650
 Contacts for More Information
								
For more information about careers with your state or local government, contact the appropriate office of taxation.
For more information about careers at the Internal Revenue Service (IRS), visit
IRS Careers
For more information about Office of Personnel Management (OPM) requirements for the federal accounting and budget occupational series, which includes tax-related occupations, visit
U.S. Office of Personnel Management (OPM)

                                                
                                                        
                                                                                                    O*NET
                                        Tax Examiners and Collectors, and Revenue Agents
 Suggested citation: Bureau of Labor Statistics, U.S.  Department of Labor, Occupational Outlook Handbook, Tax Examiners and Collectors, and Revenue Agents, 
        	 at https://www.bls.gov/ooh/business-and-financial/tax-examiners-and-collectors-and-revenue-agents.htm (visited *May 21, 2024*).
 **Last Modified Date:**
                        Wednesday, April 17, 2024


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