Completes contacts, i.e., conducts personal or telephone interviews with a wide range of individuals who have varying degrees of understanding, or with third party representatives, e.g., CPAs, practitioners, attorneys, who possess a professional understanding. Provides full explanations to specific inquiries initiated by the individual, generated by notices, or internally generated assignments. These inquiries involve: A body of law and regulations that covers one or more types of issues each having different conditions, reporting requirements, or other regulatory provisions that significantly affect and complicate the specific obligation involved. Regulations and policies subject to frequent legislative changes or administrative determinations, amendments or precedent decisions that affect specific conditions. Programs that include the full range of exemptions, deductions, exclusions, coupled with business taxes involving different types of exemptions, deductions, exclusions, capital gains taxes, gift taxes, excise taxes, employment taxes, and others to advise, inform, assess and collect taxes, and associated liabilities.
Uses sophisticated interviewing techniques, the employee reviews individual circumstances and goals, and advises on the most advantageous ways to meet them.
Elicits sensitive, personal and financial information, e.g., innocent spouse determinations, bankruptcies, or draws out information the individual may attempt to withhold, e.g., additional sources of income, overpayments, to ensure compliance with reporting and disclosure requirements.
Makes determinations and uses sound judgment concerning controversial matters in reporting as appropriate the degree to which the individual understood their responsibilities and whether errors in their records reflected honest mistakes or fraudulent intent.