Revenue Officer Trainee

Under the immediate supervision of the Chief or Assistant Chief of the Delinquent Account and Returns (DAR) Branch, resolves examination and collection concerns of taxpayers by providing customer assistance, investigating compliance issues such as filing and payment delinquencies, talking enforcement actions and working tax accounts. Performs analysis on basic accounting issues working with taxpayers, practitioners and other Bureau of Internal Revenue (BIR) employees.

Work is carefully selected for its training value in preparing the incumbent for more responsible and independent tasks. The employee is required to take on campus courses sponsored by the Internal Revenue Service (IRS) in preparation for more complex work assignments.

• Computes interests and penalties on delinquent taxes. Assists taxpayers in the preparation of tax returns.
• Recommends closing delinquent accounts that are deemed non-collectible if taxpayers cannot make payments due to indebtedness.
• Enforces collection action by serving levies against taxpayer's salary, bank accounts or accounts receivable when the taxpayer does not fulfill payment.
• Compiles and prepares monthly and summary reports on cases.
• Performs other duties as required or assigned which are reasonably within the scope of the duties enumerated above.

Bachelors' degree in accounting, business administration, management or other related field with eighteen (18) or more credits in accounting.

Contingent upon the availability of space within the first year of hire, the incumbent must attend and satisfactorily pass Level I and Level II IRS training for Revenue Officers. If trainee fails to successfully complete Level I and Level II IRS training they will be subject to termination within 30 days of the final test date.

Upon the successfully completion of Level I and Level II training for Revenue Officers and having spent a minimum of one year from the date of hire as a Revenue Officer Trainee, the incumbent will be automatically promoted to a Revenue Officer.

• Knowledge of current Virgin Islands and Federal Tax laws, rules and regulations as it applies to collections.
• Knowledge of customer service guidelines and procedures.
• Knowledge of files, procedural manuals and other related materials utilized in the research and analysis of tax returns and supporting documentation.
• Ability to interpret laws, rules and regulations of the IRS to delinquent cases.

The Chief or Assistant Chief of the DAR Branch provides instructions about objectives, deadlines and priorities for performing the tasks of the Revenue Officer Trainee. The incumbent is expected to perform with considerable customer focus and exercise a high degree of initiative and creativity.

The guidelines used by the Revenue Officer Trainee include the Internal Revenue Code, Federal Tax regulations, and other local tax regulations. Other guidelines consist of pre-determined on the-job procedures and manuals. Judgment must be used in interpreting and applying guidelines. Ingenuity, resourcefulness, good judgment and strong leadership are required to resolve some of the issues that will arise.

The Revenue Officer Trainee must meet established goals and targets as well as on a strategic or tactical level. This position requires the ability to work with taxpayers, attorneys, and tax practitioners.

The scope of the work affects the entire BIR. The Revenue Officer Trainee is responsible for his/her caseloads.

The Revenue Officer Trainee interacts with the DAR Branch personnel, taxpayers, banks and other financial institutions, and periodically, meets with the public to provide taxpayer assistance.

Contacts are made in person, through phone calls with revenue staff, the taxpayers, other senior BIR staff and the public. The Revenue Officer Trainee is also in contact with the IRS to exchange data and liaison with officials on a range of technical issues.

There are no physical demands. The job is primarily sedentary in nature.

The work environment is within an office setting and periodically in the field. There are no risks or discomforts associated with this position.