They also check documents and financial dealings to make sure all information was used. Next, examiners figure out how much tax the individual must pay. They talk with taxpayers to explain issues and tax laws. If the individual does not agree to pay the taxes, then examiners pass the case to other workers. Occasionally tax examiners testify at trials.
Revenue agents are a type of tax examiner.
They collect unpaid federal taxes from individuals and businesses. Agents often have to track down the people who have not paid their taxes. Thus they read newspapers, trade journals, and other records to find leads. Once agents have a lead, they write, telephone, or visit the individual. Agents analyze the individuals assets and liabilities to determine how to pay the tax bill.