Tax Examiners and Collectors, and Revenue Agents

Business and Financial Operations Occupations

O*NET-SOC code: 13-2081.00

Determine tax liability or collect taxes from individuals or business firms according to prescribed laws and regulations.

Data source: BLSPublished: 2026-08
Very high· relative
LowFour relative bandsVery high
Group-level value
Scale, basis and source
Four relative bands (Low / Moderate / High / Very high)
831 detailed occupations in the BLS Employment Projections table. Assigned per National Employment Matrix (NEM) code, so occupations sharing a NEM code carry the same band
Source dataset (XLSX download)
Data source: AnthropicPublished: 2026-03
0.028
0.000Range of values carried here0.745
Scale, basis and source
Observed exposure index, 0–1 as published
Mapped onto O*NET tasks
Published per SOC 2018 occupation; every O*NET occupation with the same SOC 2018 code carries this value
Source dataset (CSV download)
Data source: ILOPublished: 2025
0.49
0.09Range of values carried here0.70
Group-level value
Scale, basis and source
Generative AI exposure index, 0–1 as published
Published per ISCO-08 unit group. Linked to this occupation, wholly or in part, by applying U.S. Bureau of Labor Statistics crosswalks (ISCO-08 to 2010 SOC, 2010 SOC to 2018 SOC) as published
Source dataset (PDF download)

What kind of figure this source publishes

The BLS category is a relative rank, not an absolute level, and it is not a first-hand measurement: it groups an occupation's percentile ranks across several published studies into four bands. It is not an employment or wage forecast, not a probability of adoption, and it does not separate automation from augmentation.

Task-level exposure

Show 20 hidden tasks

25 rated tasks · 24 tasks with β ≥ 0.5 (96.0%)

β = direct exposure (E1) + 0.5 × exposure when tools are available (E2), per the source repository's definition.

Source unit: O*NET 27.2 tasks → O*NET 31.0 occupation code
4 rated tasks are not in the O*NET 31.0 task list; their scores are kept as published for O*NET 27.2.

Source: OpenAI "GPTs are GPTs" exposure rubric
Release: gh-main-0471612
License: MIT License, Copyright (c) 2024 OpenAI

Task (O*NET 20.1)	Claude.aiRaw / share %	APIRaw / share %
Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information. 13-2081.00	0.011533.7	0.003464.2
Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records. 13-2081.00	0.011232.8	0.001935.8
Answer questions from taxpayers and assist them in completing tax forms. 13-2081.00	0.006418.8	—0
Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property. 13-2081.00	0.00185.3	—0
Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns. 13-2081.00	0.00164.7	—0
Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions. 13-2081.00	0.00164.7	—0

Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.

Task (O*NET 27.2)	βE1 + 0.5 × E2
Maintain records for each case, including contacts, telephone numbers, and actions taken. O*NET Task ID 5290	1.0
Send notices to taxpayers when accounts are delinquent. O*NET Task ID 5293	1.0
Enter tax return information into computers for processing. O*NET Task ID 5298	1.0
Check tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation. O*NET Task ID 5302	1.0
Collect taxes from individuals or businesses according to prescribed laws and regulations. O*NET Task ID 5288	0.5
Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information. O*NET Task ID 5289	0.5
Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns. O*NET Task ID 5291	0.5
Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation. O*NET Task ID 5292	0.5
Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment. O*NET Task ID 5294	0.5
Conduct independent field audits and investigations of income tax returns to verify information or to amend tax liabilities. O*NET Task ID 5295	0.5
Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law. O*NET Task ID 5296	0.5
Review selected tax returns to determine the nature and extent of audits to be performed on them. O*NET Task ID 5297	0.5
Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions. O*NET Task ID 5299	0.5
Process individual and corporate income tax returns, and sales and excise tax returns. O*NET Task ID 5300	0.5
Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met. O*NET Task ID 5301	0.5
Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems. O*NET Task ID 5303	0.5
Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property. O*NET Task ID 5305	0.5
Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings. O*NET Task ID 5306	0.5
Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases. O*NET Task ID 5307	0.5
Request that the state or federal revenue service prepare a return on a taxpayer's behalf in cases where taxes have not been filed. O*NET Task ID 5309	0.5
Investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third parties. O*NET Task ID 5310	0.5
Install systems of recording costs or other financial and budgetary data or provide advice on such systems, based on examination of current financial records. O*NET Task ID 5311	0.5
Participate in informal appeals hearings on contested cases from other agents. O*NET Task ID 5312	0.5
Answer questions from taxpayers and assist them in completing tax forms. O*NET Task ID 20016	0.5
Show 14 more tasks ▾Show less ▴

β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.

Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page

All O*NET 31.0 task statements (21)

All O*NET 31.0 task statements for this occupation (English, as published; task type core or supplemental). Exposure values are not listed here; they are in the table above, next to each task statement as worded in the O*NET version each source used.

Task (O*NET 31.0)	Type
Maintain records for each case, including contacts, telephone numbers, and actions taken.	Core
Confer with taxpayers or their representatives to discuss the issues, laws, and regulations involved in returns, and to resolve problems with returns.	Core
Contact taxpayers by mail or telephone to address discrepancies and to request supporting documentation.	Core
Send notices to taxpayers when accounts are delinquent.	Core
Notify taxpayers of any overpayment or underpayment, and either issue a refund or request further payment.	Core
Answer questions from taxpayers and assist them in completing tax forms.	Core
Collect taxes from individuals or businesses according to prescribed laws and regulations.	Supplemental
Maintain knowledge of tax code changes, and of accounting procedures and theory to properly evaluate financial information.	Supplemental
Review filed tax returns to determine whether claimed tax credits and deductions are allowed by law.	Supplemental
Review selected tax returns to determine the nature and extent of audits to be performed on them.	Supplemental
Enter tax return information into computers for processing.	Supplemental
Examine accounting systems and records to determine whether accounting methods used were appropriate and in compliance with statutory provisions.	Supplemental
Impose payment deadlines on delinquent taxpayers and monitor payments to ensure that deadlines are met.	Supplemental
Check tax forms to verify that names and taxpayer identification numbers are correct, that computations have been performed correctly, or that amounts match those on supporting documentation.	Supplemental
Examine and analyze tax assets and liabilities to determine resolution of delinquent tax problems.	Supplemental
Determine appropriate methods of debt settlement, such as offers of compromise, wage garnishment, or seizure and sale of property.	Supplemental
Secure a taxpayer's agreement to discharge a tax assessment or submit contested determinations to other administrative or judicial conferees for appeals hearings.	Supplemental
Prepare briefs and assist in searching and seizing records to prepare charges and documentation for court cases.	Supplemental
Direct service of legal documents, such as subpoenas, warrants, notices of assessment, and garnishments.	Supplemental
Investigate claims of inability to pay taxes by researching court information for the status of liens, mortgages, or financial statements, or by locating assets through third parties.	Supplemental
Participate in informal appeals hearings on contested cases from other agents.	Supplemental

Employment outlook (BLS)

Employment, 2025: 60K
Projected employment, 2035: 60K
Change (2025–35): -1%
Median annual wage, 2025: $62,370
Typical education needed for entry: Bachelor's degree

lowest $30,890median wage across 825 detailed occupations, BLS EP 2025–35highest $559,030

Source: U.S. Bureau of Labor Statistics, Employment Projections 2025–35 — Employment by detailed occupation, 2025 and projected 2035

Korea classification links (KSCO)

Links from the current release of the Korea Occupation Direct Crosswalk v1.1, made by AI Changing Work. Relation values are read from the O*NET-SOC occupation side.

KSCO code	KSCO title	Relation	Status
35210	조세 행정 사무원	Same scope	confirmed

Relation and status definitions(kr-direct v1.1)

ILO occupational description

AI Changing Work links the ISCO-08 unit groups below to this occupation by applying the U.S. Bureau of Labor Statistics crosswalks (2018 SOC to 2010 SOC, 2010 SOC to ISCO-08) as published, without case-by-case selection; each link may be whole or partial.

ISCO-08 3352Government Tax and Excise Officials

The definition, tasks and examples below are the ILO's description of that unit group, not of this occupation.

Government tax and excise officials examine tax returns, bills of sale and other documents to determine the type and amount of taxes, duties and other types of fees to be paid by individuals or businesses, referring exceptional or important cases to accountants, senior government officials or Managers.

Tasks

(a) advising organizations, enterprises and the public on government laws, rules and regulations concerning the determination and payment of taxes, duties and other government fees, and on the public’s rights and obligations;
(b) examining tax returns, bills of sale and other relevant documents to determine type and amount of taxes, duties and other types of fees to be paid;
(c) investigating filed tax returns and accounting records, systems and internal controls of organizations to ensure compliance with taxation laws and regulations;
(d) performing related administrative tasks to document findings, maintain records and report on actions taken for cases.

Example occupations

Excise officer · Taxation inspector · Tax officer

Sources: ILO ISCO-08 — details: Credits

ESCO occupational vocabulary

Each entry below is matched to this occupation in the published ESCO-O*NET Crosswalk (version 1, 2022). The match types are that crosswalk's; the wording is AI Changing Work's.

tax compliance officerESCO 3352.1Same scope
Tax compliance officers collect fees, debt, and taxes on behalf of government institutions in cities, municipalities and other jurisdictions. They perform administrative duties and communicate with other officials and institutions to ensure operations are correct and compliant with policies.
tax clerkESCO 4312.7This occupation is broader
Tax clerks collect financial information in order to prepare accounting and tax documents. They also perform clerical duties.
tax inspectorESCO 3352.2This occupation is broader
Tax inspectors are responsible for the calculation of taxation and the ensurance of its timely payment by individuals and organisations. They provide information and guidance concerning taxation legislation and examine financial documents and accounts to ensure compliance with legislation. They also examine records to investigate fraud.

Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

License: CC BY 4.0 (EU Reuse Notice)

View original

ESCO reuse terms and the modification notice are in Credits.

France classification links (ROME)

AI Changing Work's links between this occupation and ROME 4.0 job profiles, judged with AI models. Relations are read from this occupation's side. Links marked “provisional” were adopted on the judgments of two judges from the same model family (Claude) alone, or by an operator rule applied to their judgments, so they rest on weaker evidence than confirmed links.

ROME code	ROME title (French)	Relation
C1126	Contrôleur / Contrôleuse cotisations sociales	This occupation is broaderprovisional
K1503	Contrôleur / Contrôleuse des impôts	This occupation is broaderprovisional
K1510	Contrôleur / Contrôleuse du Trésor public	This occupation is broaderprovisional
K1511	Inspecteur / Inspectrice des impôts	This occupation is broaderprovisional
K1504	Percepteur / Perceptrice des impôts et du Trésor Public	Overlapping, not the sameprovisional
K1507	Chef / Cheffe de centre des impôts	Related, not a match
K1512	Chef / Cheffe de poste du Trésor public	Related, not a matchprovisional

Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.

ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.

(AI Changing Work link release: fr-direct v1)

Spain classification links (CNO-11)

AI Changing Work's links between this occupation and CNO-11 occupations, judged with AI models. Relations are read from this occupation's side.

CNO-11 code	CNO-11 title (Spanish)	Relation
3621	Profesionales de apoyo de la Administración Pública de tributos	Same scopeprovisional
2623	Especialistas de la Administración Pública	Related, not a matchprovisional

Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.

(AI Changing Work link release: es-direct v1)

Germany classification links (KldB)

AI Changing Work's links between this occupation and KldB occupations, judged with AI models. Relations are read from this occupation's side.

KldB code	KldB title (German)	Relation
73232	Berufe in der Steuerverwaltung - fachlich ausgerichtete Tätigkeiten	This occupation is broader
73233	Berufe in der Steuerverwaltung - komplexe Spezialistentätigkeiten	This occupation is broader
73234	Berufe in der Steuerverwaltung - hoch komplexe Tätigkeiten	This occupation is broaderprovisional
53232	Berufe im Gerichtsvollzug - fachlich ausgerichtete Tätigkeiten	Related, not a matchprovisional

Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.

(AI Changing Work link release: de-direct v1)

Japan classification links (JSCO)

AI Changing Work's links between this occupation and JSCO occupations, judged with AI models. Relations are read from this occupation's side.

JSCO code	JSCO title (Japanese)	Relation
261	現金出納事務員	This occupation is narrower
259	その他の一般事務従事者	Related, not a match

Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.

(AI Changing Work link release: jp-direct v1)

Sources, licenses and AI Changing Work's modification and translation notices for this page: Credits & sources