The incumbent in this class is responsible for organizing, directing and managing the operations of the Bureau of Tax Collections, including planning and implementing efficient and cost-effective tax accounting, collecting and computer activities.
Manages, through intermediate supervisors, 3-4 operating sections with a total complement of 25-35 supervisory, professional, technical and clerical personnel, which may be supplemented by seasonal employees.
Manages between 60-100 million in accounts receivable; collects between 15-18 million annually.
Nature and Scope
The incumbent in this class reports to an Assistant Director of Revenue and is responsible for managing the Billing and Collections Computer system, billing all delinquent Division of Revenue accounts receivables, administering tax collection enforcement programs, undertaking legal proceedings, and administering installment and outside collection agency programs. In addition, the incumbent is responsible for monitoring the Billing and Collection System to maintain the integrity and change and/or add any new automated programs to enhance the system.
Essential functions are fundamental, core functions common to all positions in the class series and are not intended to be an exhaustive list of all job duties for any one position in the class. Since class specifications are descriptive and not restrictive, incumbents can complete job duties of similar kind not specifically listed here.
Confers with Attorneys, Corporate Officers and taxpayers in the interpretation of tax law liabilities.
Develops and oversees the implementation of special Billing and Collection programs to enhance revenue gains for the Division.
Designs procedures and changes for the enhancement of the computer system.
Evaluates and approves abatements, corrections, assessments, write-offs, offers of compromise, uncollectible and tax warrants.
Reviews complex cases in order to determine if tax law has been properly applied.
Provides training on new computer systems, both in and outside of the bureau, and how they pertain to Billing and Collections system.
Recruits, trains, supervises and evaluates the performance of subordinates.
Determines capital expenditures to properly supply the bureau with adequate resources.
Manages the integration of outside collection personnel into the bureau's phone power operations.
Manages the enforced collection of business and personal taxes to include the account management and support services such as wage attachments, bank account seizures and seizure of personal property.
Prepares and designs a variety of reports for submission to the Director, Deputy Director and Assistance Director concerning production, quality assurance systems, status of projects and computer program development and maintenance.
Knowledge, Skills and Abilities
The intent of the listed knowledge, skills and abilities is to give a general indication of the core requirements for all positions in the class series; therefore, the KSA’s listed are not exhaustive or necessarily inclusive of the requirements of every position in the class.
Knowledge of management and supervisory principles and practices.
Knowledge of computer systems and their application to tax collection and enforcement.
Knowledge of the principles and practices of accounting and auditing.
Knowledge of Federal and State laws, rules and regulations relating to taxation.
Knowledge of collection methods and techniques and their application to Delaware state taxes.
Skill in analyzing taxpayers financial condition and relating to their ability to pay.
Skill in the negotiation of payment agreements to maximize collections by the state and based on taxpayer ability to pay and financial status.
Ability to motivate and train staff.
Ability to communicate effectively both orally and in writing.
Ability to understand complex computer systems.
JOB REQUIREMENTS for Tax Collection Manager
Applicants must have education, training and/or experience demonstrating competence in each of the following areas:
Three years experience in information system functional support which includes planning for informational needs to initiate system changes; developing user, operational and program documentation; coordinating, overseeing and participating in the testing of new/modified computer program enhancements by creating test data, analyzing the system's actions and determining critical system performance to ensure applications meet user needs.
Three years experience in tax liability determination which includes analyzing and evaluating tax records in order to determine tax liability in accordance with federal or Delaware tax laws, rules, and regulations.
Three years experience in debt collection in accordance with federal and state laws, rules and regulations.
Six months experience in contract administration which includes overseeing the development and negotiation of contracts and bid specifications; managing bid openings; awarding and executing contracts.
Knowledge of operations management which includes planning, directing, coordinating, controlling and evaluating operations typically through subordinate supervisors.