plug in the savings - outreach · alfonzo l. nunn alabama department of revenue, processing...

2011

Analysis Completed for

Alabama Training Institute’s

Certified Public Manager® (CPM)

Training Program

CPM II Solutions Alabama

August 19, 2011

PLUG IN THE SAVINGS

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TEAM MEMBERS

Gwen Barnett Alabama Department of Finance, Office of Comptroller

[email protected]

Patsy Heaton Alabama Department of Revenue, Collection Services Division

[email protected]

Erin Hughes Alabama Department of Revenue, Processing Division

[email protected]

Alisa Johnson Alabama Department of Revenue, Sales, Use & Business Tax Division

[email protected]

Bill Lawley Alabama Department of Corrections, Personnel Division

[email protected]

Alfonzo L. Nunn Alabama Department of Revenue, Processing Division

[email protected]

Cristi Owen Alabama Department of Insurance, Examination Division

[email protected]

Greg Sims Alabama Department of Rehabilitation Services, Accounting Division

[email protected]

Bakeba Raines Thomas Alabama Medicaid Agency, Pharmacy Services

[email protected]

Laura Walden Alabama Department of Revenue, Individual and Corporate Tax Division

[email protected]

mailto:[email protected]










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TABLE OF CONTENTS

Introduction ....................................................................................................................................5

Background Mission .........................................................................................................................................6

Duties and Responsibilities of the Alabama Department of Revenue .........................................6

Division Overviews

Collection Services ..............................................................................................................8

Individual and Corporate Tax ..............................................................................................8

Sales, Use & Business Tax ..................................................................................................9

Processing ..........................................................................................................................11

Observations Data Collection Activities ..........................................................................................................14

Employee Surveys .....................................................................................................................15

Sub Groups

Collection Services ............................................................................................................15

Individual and Corporate Tax ............................................................................................21

Sales, Use & Business Tax ................................................................................................25

Division Specific Recommendations Collection Services .....................................................................................................................31

Individual and Corporate Tax.....................................................................................................33

Sales, Use & Business Tax .........................................................................................................37

General Recommendations .........................................................................................................39

Acknowledgements ......................................................................................................................42

Appendix .......................................................................................................................................43

SEATA Responses .....................................................................................................................44

Employee Survey Results

Questions 1-7 .....................................................................................................................47

Question 6 ..........................................................................................................................50

Organizational Chart ..................................................................................................................70

5

INTRODUCTION

Key staff members of the Alabama Department of Revenue (ADOR) Commissioner’s Office

requested a review of ADOR’s tax return processing functions to identify possible redundancies

among three divisions that process taxes and recommend methods to:

1. Increase efficiency,

2. Increase quality of tax return audits, and

3. Decrease the amount of time spent by professional staff completing clerical duties in the

divisions.

The three divisions included in this analysis are Collection Services, Individual and Corporate

Tax, and Sales, Use & Business Tax. Each of these three divisions has professional staff as well

as support staff. The professional staff should be focusing primarily on tasks that require higher

level decisions, such as making adjustments and applying tax laws, however, over the past

several years professional staff have taken on tasks that could be performed by clerical staff. It is

estimated that some professional staff spend up to 50% of their time performing

clerical/processing type tasks, which results in time lost for performing their assigned job duties

and tasks that require their professional judgment.

ADOR has a Processing Division where significant portions of ―processing‖ functions are

performed. This CPM team’s objective is to:

1. Analyze each division’s processing procedures and identify which processing tasks

currently performed within each of the three targeted divisions could be relocated to the

Processing Division,

2. Identify redundancies occurring across the targeted divisions,

3. Identify strategies to streamline the support function so that the professional staff can

reallocate their time and focus on the technical decisions required of their positions,

4. Provide information regarding staffing requirements and other resources needed to

implement any recommendations to the Commissioner’s Office.

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BACKGROUND Mission The Alabama Department of Revenue will efficiently and effectively administer the revenue

laws in an equitable, courteous and professional manner to fund government services for the

citizens of Alabama.

Duties and Responsibilities of the Alabama Department of Revenue

It shall be the duty of the Department of Revenue, and it shall have the power and authority, in

addition to the authority now in it vested by law:

To inspect and examine at all reasonable business hours any books, documents, records,

or papers kept by any person, firm, corporation, trustee, or receiver;

To make all assessments of taxes or penalties which it is authorized to enforce or collect

and report the same to the Attorney General;

To have and exercise general and complete supervision and control of the valuation,

Equalization, and assessment of property, privilege, or franchise and of the collection of

all property, privilege, license, excise, intangible, franchise, or other taxes for the state;

To require individuals, partnerships, associations, corporations, trustees, and receivers,

and the agents, officers, and employees thereof, to furnish information concerning their

capital, funded or otherwise, gross receipts, net profits or income, excess profits, current

assets and liabilities, values of franchises, intangibles, value of property, earnings,

operating and other expenses, bonds, deeds, conduct of business, and all other facts,

records, books, papers, documents, and other information of any kind demanded which

may be needful in order to enable the department to ascertain the value and relative

burden to be borne by every kind of property in this state and to ascertain the proper

amount of license, privilege, excise, corporation, franchise, income, or ad valorem taxes;

To cause the deposition of witnesses residing within or without the state to be taken upon

such notice to the interested party, if any, as the department may prescribe, in like manner

as depositions of witnesses are taken in actions pending in circuit court, in any matter

which the department has authority to investigate and determine. The depositions shall be

taken upon a commission issued by the Department of Revenue, or the secretary thereof,

in the name of the department, and returnable to the department;

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To investigate the tax system of other states; to thoroughly inform itself upon the subject

of taxation and of the progress made in other states and counties in improving their tax

system, to formulate and recommend such legislation as may be deemed expedient to

prevent evasion of existing tax laws and to secure just and equal taxation and

improvements in the system of taxation in this state; and

To consult and confer with the Governor upon the subject of taxation and the

administration of the laws and progress of the work of the department, and to furnish to

the Governor from time to time such information as he may require. (AL Dept of

Revenue, General Summary of State Taxes)

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Division Overviews

Collection Services Division

The Collection Services Division (CSD) of ADOR was created in 1984 to act as an in-house

collection agency for the Income Tax Division and Sales Tax Division. It consists of

approximately 120 employees divided into two branches: Field Section and Central Office. The

focus of this analysis is limited to those employees within the Central Office. The Central

Office, consisting of approximately 63 employees, collected approximately $40.4 million during

FY 2010 with the average fully trained Revenue Compliance Officer (RCO) collecting $450,000

per year. Employees in the Central Office are responsible for collecting accounts receivables,

preparing liens, preparing Final Notice before Seizure letters, issuing garnishments, seizing

property and issuing 100% penalties. The goal of the CSD is to ―overcome the decline in

collection of accounts receivables caused by computer conversion and regain the upward trend in

collections we have maintained in all previous fiscal years.‖ The Central Office of CSD has been

organized into: Collectors, Payment, Refund & Garnishment Processing, Bankruptcy,

Assessments & Liens. Employees operating in these sections have specialized knowledge

pertaining to their particular type of collection efforts.

The Collection Services Division (CSD) is unique to ADOR in that this division serves a

different function than that of other divisions. Whereas the tax divisions administer tax returns

including audits and adjustments to tax liabilities to ensure taxpayer compliance with Alabama

tax law, CSD serves to collect unpaid tax liabilities which have been previously assessed by the

taxing divisions. The division receives uncollectible files from all tax divisions except the

Property Tax Division. However, the majority of the files received are related to individual

income tax and withholding tax accounts and are transferred to CSD electronically.

Individual and Corporate Tax Division

The Individual and Corporate Tax Division is responsible for the administration of income tax,

excise tax and business privilege taxes, conducting audits of individual Alabama taxpayers and

corporations doing business in Alabama, as well as audits of various tax incentive programs and

providing taxpayer assistance at taxpayer service centers located across the State. The Individual

and Corporate Tax Division is comprised of the following sections:

Individual Income Tax

Corporate Income Tax

Business Privilege Tax

Financial Excise Tax

Partnerships

Estate and Inheritance Tax

Financial Institutions Excise Tax

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Fiduciary Tax

Withholding Tax

The Individual and Corporate Tax Division is divided into two sections: Field Operations and

Tax Administration Unit.

Field Operations

For fiscal year 2009-10, Field Operations completed 5,460 field audits, totaling $152,828,087

in audit production. This unit entered 4,779 Preliminary Assessments totaling $43,324,226

and 5,585 Final Assessments totaling $20,537,991. Field operations’ audit collections for FY

2010 totaled $43,915,513. (ADOR, 2010 Annual Report)

Tax Administration

For fiscal year 2009-10, Tax Administration processed 3,052,009 returns and adjusted

143,747 returns, resulting in additional revenues of $205,643,376. This unit entered 58,755

Preliminary Assessments totaling $262,545,679 and 48,768 Final Assessments totaling

$88,815,650. Tax Administration’s collections, less refunds, totaled $3,100,418,773. (ADOR,

2010 Annual Report)

Sales, Use & Business Tax Division

The Sales, Use, and Business Tax Division administers, collects and enforces taxes and fees

related to:

Sales

Use

Lodging

Utility gross receipts, service use, & license

Hydro-electric kilowatt hour

Rental

Contractors’ gross receipts

Cellular telecommunications

Nursing facilities

Pharmaceutical providers

Gasoline

Aviation excise

Motor fuels

Lubricating oils

Motor carrier mileage

Scrap tire environmental fee

Tobacco & tobacco master settlement agreement provisions

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Hazardous waste

Storage tank trust fund

Playing cards

Horse wagering

Pari-mutuel pool taxes (dog race track)

Solid waste disposal fee

Severance taxes – gas & oil, coal, forest products, iron ore, & other natural minerals

The Division also administers:

Issuance of various licenses

Dry cleaning environmental response trust fund fee

Non-participating tobacco manufacturers escrow payments

Statement of gross sales

Four counties’ fuel taxes

The Division also collects:

154 local sales, use, rental and lodgings taxes

16 county tobacco taxes

Three counties’ solid minerals taxes

Four counties’ fuel taxes

The Sales, Use & Business Tax Division is divided into two sections: Business and License Tax

and Sales and Use Tax.

Business and License Tax

During fiscal year 2009-10, the Business Tax Section conducted 178 audits. Audit

collections, refund reductions and assessments totaled $11,330,481.28. The Section

issued 828 license citations totaling $213,056.66 and conducted 137 reviews. The

Business Tax Section entered 579 Preliminary Assessments totaling $625,892.70 and 286

Final Assessments totaling $1,410,094.92. This section collected $546,829.92 in

payments for Preliminary Assessments and $93,416.92 in payments for Final

Assessments. (ADOR, 2010 Annual Report)

Sales and Use Tax

During fiscal year 2009-10, the Sales and Use Tax Section conducted 2,039 audits. Audit

collections, refund reductions and assessments totaled $105,773,875. The Section

entered 25,804 Preliminary Assessments, totaling $360,963,076.26 and 8,998 Final

Assessments totaling $50,680,119.82. The Sales and Use Tax Section collected

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$7,014,121.85 in payments for both Preliminary and Final Assessments during 2010.

(ADOR, 2010 Annual Report)

Processing Division

The Processing Division’s purpose is to support the taxing divisions’ functions by ensuring

payments and returns are processed in compliance with the requirements set by ADOR. This

includes: supervision of the vendor contract, monitoring data, returns and payments, as well as

images to confirm they have loaded properly to the system. Any documents not meeting

standards, also known as exceptions, are corrected within the Processing Division or appropriate

taxing division and sent back to the vendor for processing. In addition to these functions, the

Processing Division also monitors, assists and/or corrects electronic fund payments (EFT) and

processes certain returns/documents in-house. Below is a general overview of the

return/payment process as well as the current functions of the Processing Division:

Incoming mail

Mail is picked up by two different groups – Processing Division and a vendor,

SourceCorp. The majority of the mail is picked up and processed by SourceCorp’s

Georgiana, AL facility and the more time-sensitive mail (certain PO Boxes such as

Collections Services, the Commissioner’s Office, and mail processed within the

Processing Division) is delivered to the Catoma Street Post Office where the mail is

sorted, slit, and delivered to the appropriate area.

SourceCorp

In the fall of each year, the Processing Department’s staff meet with ADOR’s other

divisions and the current vendor, SourceCorp, to discuss how each tax type will be

processed in the upcoming tax season. For the most part this does not change from year-

to-year unless there are tax law or processing changes. Returns are indicated as

―complete/processable‖ or ―go-back‖, which is essentially a document that is missing

information and cannot be processed. These problem documents can be corrected in two

different ways – either within the Processing Division or they are sent to the applicable

division for correction. Once the document has been corrected it will be sent back down

to the Georgiana processing facility.

Opening/Sorting/Scanning

Depending on the time of year (e.g. tax season), the opening of PO Boxes is prioritized.

As a rule, payment due (billing) boxes are opened first and then refund returns.

SourceCorp staff opens the mail, ensures it’s in proper page order and reviews it for

missing or required information. Returns are regularly sorted by payment and non-

payment and then grouped (batched) and prepped for scanning.

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Data Entry/MIL/2D barcode

Once scanned (imaged), a return can be processed differently depending on whether it is

barcoded or non-barcoded. A non-barcoded return will go through the following process:

Manual Image Labeling (MIL a step where the pages are electronically put into the

correct order and the images are reviewed for clarity and quality), data entry (where the

information from the return will be keyed into the system from the image of the

document), and then this information is compiled into an output file where it is sent to

ADOR daily and loaded into the Revenue Integrated Tax System (RITS). The process of

which usually averages 1-5 days depending on the return volume or type.

A barcoded return bypasses the steps above since the barcode contains all of the

necessary information on the return. Once the barcode is read on the scanner the data can

be output within several hours. The advantage of this process is that: it cuts out the

human element of data entry, significantly reduces errors, increases the quality of data

loaded in to RITS, and lowers processing turnaround time.

At this point the physical documents (returns) are boxed and sent to the Records Center

for storage and the image of the return is used in lieu of the physical return. The images

will be retained for seven years.

Output to RITS

RITS loads the output files nightly and loads the images of the returns throughout the day

(the files are large enough that it takes a long time for them to load). When this

information loads to RITS, depending on the tax type (Corporate, Individual, etc.), a

certain set of business rules is applied to the return data and this will determine whether

the return needs to be reviewed by an individual, which is called a work item. Work items

can be created for various reasons such as the Social Security Number (SSN) being keyed

incorrectly causing the system to be unable to recognize the taxpayer or higher level rules

that would flag this return to be reviewed for conformance to tax laws. If there are no

errors, it is possible that no one will ever review the return.

Batch Tracking

A group within Processing monitors all payments/returns/images loaded to RITS,

including those returns processed in-house. They correct payment work items for

Corporate Tax, Withholding Tax, Sales Tax, and Business Privilege Tax, and track and

monitor Motor Vehicle title applications.

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Exception Processing

A group within Processing acts as a gatekeeper for all exception documents to and from

the Divisions, as well as the vendor. Items are distributed to the appropriate groups based

on tax type – and all corrected items coming back from the divisions are sent back

through this group. All payments coming through Exception Processing are tracked

electronically.

Data Prep/Data Entry

These groups prepare and data-enter key documents processed in-house.

Problem Resolution – Individual and Business Taxes

These groups act as liaisons between the taxing divisions and the processing vendor.

They monitor and correct issues identified by the taxing divisions as well as work

exception documents.

EFT and Cashier’s Office

This group assists taxpayers making electronic payments and correcting errors when

payments load to ensure they are applied to the proper account. These payments must be

balanced daily in order to be certified for use within the system. The Cashier’s Office is

available for taxpayers who walk-in to make payments in the Montgomery central office.

Review by the Divisions

Many adjustments made to returns, such as mathematical errors or the internal processing

of certain returns, are now automated since changing over to RITS, otherwise work items

determine if a return is going to be reviewed within the division. Each unit works from a

pool of work items (or has them assigned to an individual person). At that point, the

examiner has several avenues: 1. Correct or change the return and allow it to continue

processing (issue refund/bill, etc.), 2. Send a letter requesting additional information, or

3. Send a letter of adjustment. The taxpayer may respond to the adjustment (to have the

return reviewed again) or not.

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OBSERVATIONS

Data Collection Activities

The ADOR Processing Analysis CPM team collected data by conducting internet searches,

interviewing various ADOR personnel, touring and observing work areas and reviewing results

from an employee survey created by the team. Below is a listing of some of the team’s research

activities:

Date Outcome/Information

3/11/11

Processing Division Tour

Most documents are imaged by vendor

Stored in the RITS system

Vendor’s headquarters is in Texas; processing unit in

Georgiana, AL

Sources of issues in Division:

Vendor keying errors

RITS

Taxpayer assistance

4/21/11

Questionnaire submitted to

Southeastern Association of

Tax Administrators

(SEATA)

Goal: Identify what other states are doing regarding taxpayer

assistance

Three states responded

Arkansas

Georgia

Mississippi

See responses in Appendix Section

5/23/11-6/1/11

Employee Survey

Period

Goal: To gain feedback directly from ADOR employees most

familiar with targeted processes

Online survey

created by CPM team

administered by the Alabama Training Institute (ATI)

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546 visits to the survey

99 partial completes

310 full completes

See results in Appendix Section

Employee Survey

At the outset of the project, it was estimated that upper classifications spent 50% of their time on

clerical duties. An anonymous online employee survey was distributed to gain insight regarding

how employees spent their time, what tasks they performed and what thoughts they had relative

to their job duties. In addition, this information would possibly identify the divisions’ areas of

success and those needing improvement.

Sub Groups

In an effort to efficiently analyze the assigned divisions, the CPM team divided into three sub

groups: 1. Collection Services, 2. Individual and Corporate Tax and 3. Sales, Use & Business

Tax. During the initial formation of the division sub groups, it was determined that the most

objective approach would be to have members with little to no knowledge of the particular

division’s functions to conduct observations and achieve more unbiased conclusions. The chart

below details the members of each sub group:

Collection Services Individual and Corporate Tax Sales, Use & Business Tax

Gwen Barnett Patsy Heaton Alfonzo Nunn

Erin Hughes Bill Lawley Cristi Owens

Alisa Johnson Greg Sims Laura Walden

Bakeba Raines Thomas

SME/Division Contact:

Patsy Heaton


Laura Walden


Alisa Johnson

The following sections detail the observations of each sub group:

Collection Services

During the initial meeting, the project’s objectives as well as background information for the

division were discussed. The sub group’s goal was to identify less complex work that could be

transferred to another division with additional training, knowledge or support. Initially, one of

the areas which could have potentially been transferred to the Processing Division was payment

processing. Payment processing entails directing the payment to the proper account, creating the

voucher, and submitting the payment for processing. However, it was found that few, if any,

tasks were performed consistently. Each taxpayer has different circumstances and may owe for

multiple periods or multiple tax types. Payment processing involves handling time-sensitive

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documents. Therefore, this was not a straight forward function that could be easily transferred

elsewhere.

Even within ADOR, the functions and duties of CSD are somewhat obscure to staff in other

divisions. An overall understanding of the division’s processes is necessary to understanding its

daily functions – and how it differs from the taxing divisions within ADOR. The purpose of this

division is to collect monies owed to ADOR, not administer the tax laws of Alabama.

A general overview of the billing cycle is as follows: When a taxpayer submits a tax return and

indicates that a tax amount is due and does not remit the tax, this is an admitted liability. The

taxpayer is issued a Final Assessment by the tax division and given 30 days to remit payment. If

the liability is not paid, the file is sent to CSD after 45 days if still outstanding. Final

Assessments are equivalent to judgments issued by a circuit court. Once a Final Assessment is

transferred to CSD, the Revenue Compliance Officer (RCO) is unable to make changes to the

amount due, (i.e., they must attempt to collect the amount as reported to CSD by the taxing

division). If an assessment has been appealed to the Administrative Law Judge, CSD is unable

to collect on this amount until such time as the appeal has been settled.

A return which has been adjusted due to an underpayment follows the same process as an

admitted liability except the taxpayer is issued a Preliminary Assessment and given an

opportunity to remit payment. If the liability is not paid a Final Assessment is issued. This

results in the taxpayer having a minimum of 60 days to remit payment prior to the file being

transferred to CSD. After the Final Assessment, the file is transferred to CSD which makes a

final attempt to collect the debt by issuing a Final Notice before Seizure before beginning

involuntary collection actions. At this point, the taxpayer has been sent two to five letters

requesting payment from the original taxing division and should be aware of the debt owed.

Upon receipt of the Final Assessment, a lien is entered by CSD against the taxpayer at the local

county courthouse in the county probate office of the county where the taxpayer’s business or

home is located. The purpose of the lien is to prevent the taxpayer from selling property without

having remitted all taxes due to the State. It also serves as a method to notify other creditors of

the taxpayer’s outstanding liability with ADOR. Placing a lien on the taxpayers’ property is

often enough to encourage the taxpayer to remit the tax due as tax liens appear on the taxpayer’s

credit reports. CSD has a section which is responsible for entering and releasing the liens against

taxpayer property.

A voluntary payment plan may also be approved by the division before forced collection occurs.

Methods of forced collection include garnishments through banks and employers, lien executions

of real and personal property, seizure of individual income tax refunds, levies, and claims against

bonds from automobile dealers. All of these methods are extremely time sensitive and are driven

by dates and deadlines. Mistakes can have legal ramifications for the taxpayer and ADOR as

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well as having a long-term effect on a taxpayer’s credit history; therefore, very specialized

knowledge is needed to carry out the division’s functions properly.

While meeting with CSD, it was discovered that in recent years the division had been

restructured similarly to that of the objectives of this project. Administrative staff is used as a

first line of defense when dealing with the taxpayer. They take care of more clerical duties

including calls, faxes and correspondence. If something is beyond their scope of knowledge, it is

passed up to a higher classification such as an account clerk or a revenue compliance officer.

This is necessary in that taxpayers often contact ADOR and request the payoff amount due

related to their debt or information related to liens or garnishments. In order to more effectively

assist the taxpayers, the person who has issued these documents and is managing the taxpayer’s

file is responsible for relaying information to the taxpayer.

In addition to discussing external interaction with taxpayers, there was an interest in their

internal workings and what issues, if any, they have because of them. One of the issues raised

was the bad information (SSN, pseudo SSN, Federal Employer Identification Number (FEIN)

that is transferred in with a file. Commonly, before forced collections action is begun, the

information is verified to ensure correctness; however, there are instances where files are missed.

The issue of having available a correct database of taxpayer SSN information has been discussed

by several revenue departments across the country, most recently at FAST Enterprises’

Compliance Workshop earlier this year. Many states are interested in receiving W2 information

from the Social Security Administration and comparing it to information submitted by taxpayers.

Also, with the implementation of Revenue Integrated Tax System (RITS), which is an integrated

operating system, divisions have access to files which are currently in CSD and have the ability

to make changes to the account. This is a departure from the previous legacy system which was

an entirely separate system controlled by CSD. Obviously, this can be very problematic for

CSD, because once a forced collection action has begun, the file is effectively set in stone and no

changes should be made without intervention of the Taxpayer Advocate or if the taxpayer has

paid off the liability. Furthermore, when a legal action has been initiated such as a garnishment,

it is imperative that the original information remain intact.

As other groups within our project group had encountered a need for a call center in other areas

of ADOR, we discussed this option with CSD and were told this would impede with their ability

to actively collect accounts. Phone duty is done on a structured schedule where everyone

participates; however, this function is mostly covered by the RCOs. Again, the purpose behind

this is largely due to the nature of the division’s function. If wrong information is given, legal

ramifications can occur more so than in other divisions within ADOR because of forced

collection action. In addition to legal reasons, having direct phone contact with the taxpayer

allows the division to gather and update taxpayer information.

At the outset of the project, we were told that upper classifications estimated that they spent 50%

of their time on clerical duties, so in order to investigate this further we thought we may be able

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to glean more insight from employees by distributing an anonymous survey. Specifically, we

wanted to know how employees spent their time, what tasks they performed, and any thoughts

they had on their job duties or improvement thereof. With this information, we hoped to be able

to identify areas that needed further investigation, as well as, gain some insight into what ADOR

employees thought of their job functions.

Personnel Interviews

The sub group’s initial meeting with the Collection Services Division (CSD) included the

following employees: Voncile Catledge, Director; Joan Crumbley, Assistant Director; and

Valynn Helms, Manager II. The sub group also toured the division and was introduced to

supporting management and staff. Additionally, the sub group interviewed Patsy Heaton and

received information from John Rawls.

The following are some of the survey results as they relate to CSD:


The employee survey completed revealed the following regarding the time being spent by

employees in a typical 40-hour work week:

Account Tech 50% spend less than 5 hours

ASA 29% spend less than 5 hours

Account Clerk 10% spend 5-10 hours

Revenue Compliance Officer (RCO) 31% spend 30-40 hours

Revenue Manager 33% spend 20-30 hours

0%10%20%30%40%50%60%70%80%90%

100%

Acct Tech ASA Acct Clerk Other RCO RevenueExaminer

RevenueManager

Emails/Phone Calls/Walk-In Taxpayer Assistance

Rarely or Never Less than 5 hours 5 to 10 hours

10 to 20 hours 20 to 30 hours 30 to 40 hours

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Account Tech 67% rarely or never

Account Clerk 70% rarely or never

Revenue Compliance Officer (RCO) 18% spend 10-20 hours

Account Tech 34% spend 10-30 hours



0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%


RevenueManager

Voucher Creation/Payment Research/Handling

Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%


RevenueManager

Fixing RITS Related Issues

Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

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Sampling of Survey Question Responses

Questions 8, 9 and 10

Due to concerns regarding confidentiality, there are no references to classification, however

all responses below were submitted by professional classifications.

8. Please describe why you feel all tasks must be performed only within your classification and cannot be

reassigned

All tasks must be done professionally.

All tasks take a lot of critical thinking and quick decision making.

Because professional tasks require professional decisions no room for error.

I handle only specific taxpayers and am familiar with them. I feel I have the ability to deal with these taxpayers

in a more efficient manner because of that familiarity

Legality

My job is a highly technical job with a large amount of time gathering evidence and making decisions. I also

spend a great deal of time supervising my staff and solving problems.

The decisions I make regarding payment or garnishments are upper level decisions. Most questions are

funneled to me by lower level classifications and I must make the final determination.

The task require the knowledge of an RCO and many times cannot be handled by an ASA or Account clerk

9. Please describe examples of tasks that you currently perform that you feel are out of the scope of your

assigned classification.

Filing

Filing and mailing

Filling documents

One of the tasks that is required is answering incoming telephone calls, in which the caller (taxpayer,

representative, etc.) only inquiring about a balance, which can easily be answered by clerical staff. Another

task that is required, is filing correspondence, that requires time that can be used performing productive

Collection work.

RITS Registration corrections/issues

Work items

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10. Please list any ideas you may have that you feel would make your position and/or your Division more

efficient and effective.

Cross training

Get rid of work items that RITS automatically creates. Work items are not always needed and I spend a great

deal of time closing them.

I think we need more help with the phone calls, filing, mailing

More interaction between the other division to make corrections of files that are sent to collections

More RCOs

More RCOs.

No application should be approved until the information is verified to be correct and accurate.

The taxing division needs to review more thoroughly their assessments before they are transferred to CSD. In

addition, the department needs to insure that taxpayer individual and business registration are completed and all

accounts are under the proper entity and the business structure noted. Begin with the end in mind. CSD spends

a large quantity of time correcting/fixing problems that should have been corrected/fixed before the debt is

transferred for forced collection.

Individual and Corporate Tax

The members of the Individual and Corporate sub group wanted to gain a better idea of the

functions, staffing and workload issues of this division and to reach this objective, interviewed

several of the division’s employees (read specific observation below). Although the Individual

and Corporate Tax Division is divided into two sections, Foreign Audits and Tax Administration,

the primary focus for this project was the Tax Administration component. This component has

two sections: Individual Income Tax and Business Tax. The Individual Income Tax section

includes the Examinations, Withholding Tax, Compliance and Correspondence and Assessments

Units. The Business Tax section includes the Business Privilege Tax, Pass Thru Entity and

Corporate Income Tax Units.

Since 1998, ADOR has participated with the Internal Revenue Service (IRS) in the Federal/State

Electronic Filing Program. Under the program, Alabama and Federal individual income tax

returns can be filed electronically in the same electronic transmission. Taxpayers can file

electronically via a tax preparer who is an authorized IRS e-file provider or by using a personal

computer through the PC Online Filing process. This is an online service offered by several

different vendors. In 2009, the Alabama E-File Program received 1,332,609 e-filed returns.

The Individual and Corporate Tax Division has varied avenues in which to provide taxpayer

assistance. An online entity, My Alabama Taxes (MAT), allows the taxpayer to view basic tax

22

payer specific information. Another entity is the nine Taxpayer Service Centers located in the

following areas throughout the State: Auburn/Opelika, Jefferson/Shelby, Dothan, Gadsden,

Huntsville, Mobile, Montgomery, Muscle Shoals and Tuscaloosa.


The Individual and Corporate Tax Division sub group interviewed (in different sessions) Brenda

Russ, Business Tax Section Manager, Cathy McCary, Business Privilege Tax Manager, Melody

Moncrief, Corporate Income Tax Manager, James Lucy, Individual Income Tax Manager, and

Craig Davis, Examination Unit Manager.

Major issues identified during these interviews were:

Division handling payments

o Anything related to payment should be handled before examiners receive the file

RITS issues

Clerical duties currently performed by professional staff

o Verifying payments (Business Privilege, Corporate)

o Letters/correspondence (Business Privilege)

o Responding to taxpayer emails (Individual)

o Basic updates of system (Corporate)

Calls need to be triaged

o Revenue examiners are answering simple taxpayer questions (i.e., taxpayer

related refund disbursement questions).

o 2010: Examinations Unit received 20,000 calls per month; averages at least 100

calls per day per examiner (Individual)

Walk-ins need to be triaged

o Information desk personal does not get information from walk-ins

Management of cashier’s office

No signs in building to direct the walk-in taxpayer

Taxpayers are not utilizing web-based My Alabama Taxes (MAT) site

o Accountants serving as MAT technical support (Individual)

o Examiners providing EFT technical support (Corporate)

23





ASA 33% rarely or never



Account Clerk 75% spend 10 hours or less

Revenue Examiner 60% spend 10 hours or less

0%

10%

20%

30%

40%

50%

60%

70%

80%

Acct Tech ASA Acct Clerk Other RevenueExaminer

RevenueManager


Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Acct Tech ASA Other RevenueExaminer

RevenueManager

Desk Audits

Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

24






reassigned.

I don't feel that all of my tasks must be performed by professional staff.

I feel like all of my tasks are within my classification



There are some clerical tasks that are related to the audits that I perform. If these tasks could be assigned to

clerical staff, I would have more time to complete audits.

I spend a lot of making changes to returns, sending letters, etc. that result from telephone conversations with the

taxpayer.

Answering telephone calls requesting basic information such as "where's my refund" and "to what address do I

mail my return/payment".

Clerical staff could make history notes on payments received in the field offices.

Examiners should not have to un-suspend returns. Tasks such as, ―Cannot find Accounts‖, ―Invalid Period

(RTN and PYM)‖, and ―Return in Error‖ could be handled by Account Techs. In addition, ―payments in the

incorrect account‖ could be able to be cleared up by the Account Tech when a return is unsuspended.

CPT- consolidated taxpayers complete schedule G pg 2. This schedule lists all the subsidiaries included in the

consolidated return. The examiner has to manually go in and make all the subsidiary returns not required. This

step should either be automated or given to an Account Clerk to complete.

Keeping up with bills that are Preliminary Assessment (PA) or Final Assessment (FA). This could be given to

an Account Clerk. Especially if this new Taxpayer Bill of Rights passes. We need to maintain spreadsheets of

PA/FA information.

Financial Institution Excise taxpayers using incorrect form year – This could be given to an Account Clerk so

they could notify the taxpayer or preparer that an incorrect form is being used.

25



Some audits are considered simple and routine in nature. These audits could be assigned to an experienced

Accounting Technician.

There are tasks that I perform that could be performed by clerical staff.

Fixing RITS issues. Making requests to implement changes and or corrections to RITS and then having those

requests either denied, or spending numerous hours trying to get changes made as requested.

Sales, Use & Business Tax

A general overview of the Sales, Use and Business Tax Division:

Sales Tax Section. The Sales Tax Section has an online filing system which allows taxpayers to

submit sales tax returns and payments electronically. Taxpayers file 98 percent of their returns

electronically by an internet process on ADOR’s website or a telephone process. Payments

cannot be submitted with the electronic return or the telephone return. If a payment is under

$750, a check may be submitted. Payments are usually electronically transferred funds (EFT) to

the ADOR’s account. The paper returns are processed by the ADOR’s vendor, SourceCorp.

The volume of paper returns are about 300 to 400 per tax year. When the mailed returns and

payments do not match, SourceCorp sends the returns and payments as a ―go-back‖ to ADOR’s

Sales Tax Division.

Billing Unit The Sales Tax Billing Unit generates letters when penalties are assessed. If

the billing unit is unable to collect monies due, then the file goes to Assessments. This is

a specialized function and requires individuals knowledgeable of sales tax tasks.

Account/File Resolution Unit The Sales Tax Section has an Account/File Resolution

Unit. This section corrects returns and payments that were processed incorrectly by

SourceCorp. The paper returns are sent back to ADOR’s Sales Tax section for correction

and monies are accurately posted in the RITS accounting system. This is a specialized

function and requires individuals knowledgeable of sales tax tasks.

Call Group The Sales Tax Section’s Call Group answers taxpayers’ questions regarding

sales taxes, payments, and returns.

Business Tax Section. The Business Tax Section is divided into the Motor Fuels and

Examination Unit and Tobacco Tax and Severance Tax and License Unit. About 35 – 40% of

fuel tax returns are filed electronically and 60% are paper returns. When paper returns are sent

26

back as ―go backs‖ either an account clerk or revenue examiner reviews the return, corrects the

error, and sends it to data entry. When returns are suspended in RITS, an account clerk corrects

suspended work items in RITS and sends the return to data entry. If the clerks are unable to

correct a suspended return, they will assign it to an examiner to resolve. The Motor Fuel Section

taxes are complex and require specialized knowledge. An examiner calculates the statute

percentage of the total monthly taxes collected and distributes the proper amount to the proper

fund account. An examiner also cross checks fuel tax returns and issues discrepancy letters to

taxpayers when there is a discrepancy with the payment and return. The account clerks create

refund petitions and revenue examiners review the petitions and approve the refund.


Initially, the sub group met with Joe Cowen, Sales, Use & Business Tax Director, and Steve

DuBose, Motor Fuels Manager. Next, the sub group met with the Sales & Use Tax and Business

& License Tax Sections employees to identify administrative tasks that are being performed by

examiners and tasks that could be transferred to the Processing Division. Employees interviewed

included Dan Bass, Assistant Director; Ginger Buchanan, Administrative Support Office

Manager; Debbie Lee, Special Projects & Electronic Filing Tax Coordination; Rex Martin,

Account/File Resolution Manager; Janet Stathopoulos, Assistant Director; and Alisa Johnson,

Tobacco Tax, Severance and License Manager. The sub group identified tasks that could be

completed by the Processing Division during the meetings.

The sub group then observed the examiners perform their job duties in Motor Fuels, Local Tax,

Account/File Resolution, Tobacco Tax and Severance Tax and License. These observations

provided the sub group with an understanding of the examiners’ tasks and identified

administrative tasks performed by examiners and tasks that could be transferred to the

Processing Division. Identified concerns include:

Employees and the vendor send and receive paper returns several times. (Sales and Use

Tax Section)

Examiners correct suspended work items in RITS which are work items an account

technician or clerk can complete. (Account/File Resolution Unit)

Employees are handling the returns more than once. The returns should be imaged when

received by the vendor or ADOR. (Tobacco Tax Unit, State Tobacco Tax; Monthly State

Cigarette Wholesaler's Report and Manufacturer's Report; State-administered County

Tobacco Tax Returns; Monthly State Administered County Cigarette Wholesaler's Report;

Schedule D Report; Forest Products Severance Tax; Storage Tank Trust Fund Charge)

The Certifications are entered into Access by the examiner which is a nonprofessional task.

The Certifications are entered into Access and RITS because the Certifications are not

accurate in RITS and information required to be kept is not recorded in RITS. The

Processing Division could image the Certifications. (Tobacco Products Manufacturer

Certification)

27

Reports are entered into Access and RITS because the reports are not accurate in RITS.

(Schedule D Report )

The examiner’s duties consist of data entry which is an administrative task. The examiner

files the quarterly tax distribution reports and returns which could be imaged by the

Processing Division. (Forest Products Severance Tax)

Returns, warrant requests, and copies of warrants are filed by the examiner. The Processing

Division could image the returns and save money on records retention. (Coal Severance Tax)

A payment voucher is prepared for each check or money order by a professional employee.

The payment vouchers are taken to the cashier's office. (Act 539 Regulatory Dealer License

Applications; Business Privilege License Reports)

The clerical staff is approving some of the applications; (a professional task). A payment

voucher is prepared for each check or money order by a professional employee. The payment

vouchers are taken to the cashier's office. (Automotive Dismantler and Parts Recycler License

Applications; Buyer's Identification Card Applications )





ASA 46% spend less than 5 hours


Revenue Examiner 35% spend 5-10 hours


0%5%

10%15%20%25%30%35%40%45%50%

AccountTech

ASA Clerk Other RevenueExaminer

RevenueManager


Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

28


ASA 31% spend 5-10 hours





ASA 69% rarely or never

Account Clerk 50% rarely or never


Revenue Manager 38% spend less than 5 hours

0%

10%

20%

30%

40%

50%

60%

70%

80%

Acct Tech ASA Acct Clerk RevenueExaminer

RevenueManager

Taxpayer Correspondence

Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

0%

10%

20%

30%

40%

50%

60%

70%

Acct Tech ASA Acct Clerk Other RevenueExaminer

RevenueManager

Voucher Creation/Payment Research/Handling

Rarely or Never

Less than 5 hours

5 to 10 hours

10 to 20 hours

20 to 30 hours

30 to 40 hours

29






reassigned.

Any RITS related, account related, and admin work could be performed by others outside our classification.

But the actual audit work or field audits should be strictly for examiners. There are also one-time events that

examiners usually collect the sales and use taxes for. That is mostly collection only and should and could easily

be handled by others.

Deal with taxpayers and responsible for preparing distributions. Processing tasks performed by Processing Div

and clerical staff.

I believe the tasks that I perform on a routine basis falls within my job classification. My training is specific to

the tasks that I perform and if performed by anyone else this person or persons would have to be trained to be

able to perform these tasks.

My primary job function is to assist our Revenue Managers and Division Directors with researching tax issues,

revenue analyses, and statistical compilation.

The taxpayer documents [that] our section approves and issues requires a great deal of decision making skills

and interpretation of the sales tax law.

I review documentation on files being contested and make decisions based on what the taxpayer provides, as

well as, research the law, court cases, etc. My correspondence is case specific.

The responsibilities of a manager are handled by the manager and cannot be reassigned.



A good bit of the correspondence we get could be handled by the clerical staff. One example is applications for

certificate of exemptions. Most of the time it involves calling taxpayer to verify items.

Answering routine taxpayer assistance telephone calls, performing routine RITS account corrections, answering

simple taxpayer emails, performing general customer service representative duties

Boxing documents for records retention

Bulk mail outs

Contacting taxpayers to schedules audit appointments and then generating appointment letters, entering items in

RITS, etc. can take up a significant amount of time, especially when it takes numerous calls in order to reach

the necessary person.

30

Creating vouchers for payments mailed to office

Enter information into the database or excel spreadsheet that can be entered by a clerical personnel.

Filing, generic phone calls and taxpayer correspondence could be handled by an ASA. We do not have one in

our office and it puts a ton more work and strain on the other people in our office. Creating paper files, making

copies, ordering supplies, and taking messages should all be handled by the ASA classification, not Revenue

Examiners.

Manually entering original & amended returns, answering phone calls which could have been answered by

someone in the telephone group rather than being forwarded to an examiner.

Work items (an account clerk should handle most work items and assign complicated issues to the examiner. I

currently handle all work items), Letters, taxpayer questions unrelated to my tax or section (general questions -

our section currently does not have a secretary and all examiners must answer the main phone), I spend a lot of

time composing letters and worrying about answering the main line

Keeping databases of correspondence; filing returns; general filing, copying and scanning



1. Allow walk-in taxpayers who file their sales tax returns online at our office each month, be assisted by

clerical personnel instead of auditors.

2. Deposit audit payments received in field at local bank account, instead of mailing to Montgomery.

A data entry person that entered all the necessary information in the database or excel spreadsheet before I

receive the paper return. If my taxpayers were able to e-file their paper returns that would eliminate a lot of

keying documents in house.

ASAs should be retrained on filing documents and preparing documents for assessments.

Have all telephone calls and emails go to ASAs or Clerks first then if additional expertise is required, redirect

call to Revenue Examiner. Have all Amended returns go to ASA's or Clerks to make corrections first, then if

additional expertise is required, forward to Revenue Examiner. All payments should go to one source for

posting then errors should be forwarded to Divisions for correction.

I would suggest the Department be more proactive in "TRAINING" its employees. Training is essential in

making employees more efficient and effective. The sharing of ideas, knowledge and experience would be

beneficial for all. As professionals we should always seek to gain a deeper understanding or knowledge as well

as sharpen are skills and tools we use to do our jobs.

Include more taxes in RITS.

31

DIVISION SPECIFIC RECOMMENDATIONS

The division specific recommendations are based on the observations of each of the CPM

Team’s sub groups. These solutions include the following:

Collection Services

One of the most apropos statements encountered from the survey results regarding the Collection

Services Division was, ―Begin with the end in mind.‖ That phrase defines the solutions

suggested for CSD. Since this division is the ultimate end user of information that has made its

way through the system, all actions made upstream, have an effect on collections downstream.

In summarizing survey questions 8, 9 and 10, we learned that many of the calls received cannot

be handled by clerical staff due to legal issues and the level of knowledge needed to advise

taxpayers. Professional staff feels that they are filing and taking simple phone calls such as

balance inquiries, when such things could be handled by clerical staff. They also think that

certain RITS work items could be handled by clerical staff. Some RCOs feel that cross training

and hiring additional RCOs would increase efficiency and job satisfaction. All agree that

incorrect taxpayer information transferred into the division causes additional and unnecessary

work.

Therefore, the best way to increase efficiency is to make improvements/corrections to files

before they are transferred to Collections as proposed by the following:

Improve Taxpayer Data

Impact: An incorrect SSN causes a file to be sent back from CSD to the original division

because of incorrect information. The quality of taxpayer data should be improved before

the files are transferred to CSD. Ideally, this step should happen before the initial billing

is mailed to the taxpayer. However, for several tax types it is not possible to verify the

correctness of assessments before they are mailed to taxpayers due to the timeframe and

volume.

Social Security Administration (SSA) information available through the Federal

government, specifically the IRS, would allow a ―correct database‖ of taxpayer

information to exist in RITS. Return data could be compared with the database to ensure

the tax ID numbers match what is listed on the return. Earlier this year at the FAST

Enterprises’ Compliance workshop, 17 states met and discussed interest in receiving the

W2 information on file with the SSA. California is currently working to receive this data

but has been told that federal legislation would conceivably have to be enacted for this to

occur. Additionally, the cost of developing and implementing such a database could be

very prohibitive, so some states have suggested sharing the cost. Collaboration with

32

other states could potentially reduce costs of development and, implementation, as well

as the use of in-house developers.

Flagging potential incorrect account information up front would:

Improve efficiency up and down stream,

Increase efficiency of billing process,

Increase accuracy of liens filed,

Reduce unnecessary work caused by errors,

Reduce W2 fraud,

Reduce cost associated with correcting inaccurate information,

Improve the overall quality of data stored in RITS, and

Increase information available for taxpayer discovery.

Improve Taxpayer Registration Education

Impact: Taxpayers need more education regarding business registration so that their

initial registration information is correct. As mentioned in the Individual and Corporate

section below, New Business Workshops would be beneficial to taxpayers. This

education would reduce errors in the long run. Routine tasks, such as ensuring taxpayers

register their businesses in the correct order, could prevent unnecessary file transfers to

CSD. When incorrect information is on the account, or rather information not applied

correctly to the account, because of a pseudo FEIN, CSD must pull the paperwork back

and start the process over. In some cases the Taxpayer Advocate must intervene on

behalf of the taxpayer because the file should have never been transferred to CSD.

Providing education to the taxpayer regarding initial business registration will:

Reduce unnecessary work,

Increase taxpayer satisfaction with ADOR interaction,

Increase overall efficiency by reduction of taxpayer errors, and

Allow low cost training by using existing staff.

Improve Employee Training on Final Assessments Returned to the Division because

of an Incorrect Address

Impact: Many times mail will be returned to the division because of an incorrect address.

The taxpayer’s address is then updated in the system to the forwarding address listed by

the post office. Instead of regenerating the original assessment with an updated address,

another assessment is generated causing multiple assessments to exist for the same tax

period and for the same amount since the original assessment was not voided. Once these

files are transferred to CSD, it causes unnecessary work to correct the duplication.

33

Retraining on the billing process will:

Reduce unnecessary errors,

Eliminate duplication,

Increase efficiency, and

Reduce mail costs.

Restrict RITS Access to Taxpayer’s Accounts in Collections

Impact: Currently, adjustments can continually be made to the account after the

compliance case is created and the file is transferred to CSD. Although, there are

indicators on the account level that show the specific period is in collections, changes

continue to be made. (Employees, in other divisions, may be unaware of the issues

caused because the previous Collection legacy system was closed to other divisions and

this problem has only existed since the implementation of RITS). Ideally, any period

which is transferred to CSD should have that period frozen, or access denied, for all

employees other than those authorized in the CSD and Taxpayer Advocate’s Office(s).

Although this development may require a change to the core product of RITS, restriction

of RITS access to certain employee(s) will:

Improve the effectiveness,

Increase efficiency of collections process, and

Reduce employee frustration.

(If core changes cannot be made, employee retraining may be necessary in this area.)

Individual and Corporate Tax

During the course of our comprehensive review of the Individual and Corporate Tax Division,

we identified several opportunities for enhancement. These opportunities included: a strategic

realignment of receipt and processing of tax payments, shifting remedial research and clerical

activities from professional staff to the Processing Division, in-depth examination of RITS

processes to determine cost effective solutions for current day issues, training workshops for

Business Tax individuals that address current tax changes, and an in-bound call center.

Improve Taxpayer Training

New Business Workshops. Provide initial and refresher New Business Tax

Workshops

34

Impact: New businesses are created every day. Providing timely information to these

new business taxpayers is critical not only for ADOR, but the taxpayer. A new business

training tool could be created and maintained on ADOR’s website. This could ensure a

better understanding of the business tax laws and rules, and provide an opportunity for a

refresher for those that have been in business a while. Benefits of this web based tool

could be:

Decreased traveling expenses associated with actual site workshops,

Providing information in a convenient format for the taxpayer that could be

viewed at home, the office, or for those home business taxpayers without access

to the internet the ability to view the information at his/her local library,

Reduce the number of errors and omissions from first-time business taxpayer

submissions.

Improve Employee Related Training. Examples of requested training types listed in the

employee survey include:

Offer continual RITS training

o Initial

o Periodic refreshers

Provide Federal law review classes

Provide advanced training opportunities on job related subjects

Impact: Employee training and development is essential to the success of any

organization. The benefits include:

Increased employee competence,

Increased job satisfaction and morale among employees,

Increased employee motivation,

Increased efficiencies in processes,

Increased capacity to adopt new technologies and methods,

Increased innovation in strategies and products,

Reduced employee turnover,

Enhanced organization/company image, and

Risk management (e.g., training about sexual harassment, diversity training).

Reallocate Personnel Resources

Shift Clerical Duties to Clerical Staff. Shifting clerical duties from professional staff

members to clerical staff will increase the amount of time that professional staff

35

members have to perform desk audits. Clerical duties that could be shifted include but

are not limited to:

o Printing income tax returns,

o Copying, mailing and/or shredding documents,

o Reversing and/or transferring payments to other areas,

o Unlocking and resetting accounts,

o Setting up RITS files for audits, and

o Correcting payments.

Impact: With the proper combination of internal controls and training, this could not

only create a taxpayer-friendly experience, but increase ADOR’s efficiency.

Shift Duties to Processing Division

o Payment posting

o Unsuspend routine returns in RITS

Impact: Payments being researched and posted and handling suspended returns in the

Processing Division would strengthen ADOR’s internal controls, increase efficiency,

as well as the timely posting of returns and payments submitted by taxpayers.

RITS Modifications. Increase the number of RITS standardized letters

Impact: Increasing the number of standardized letters on RITS will not only save time,

but it will ensure the accuracy and consistency of the information sent to taxpayers. In

some cases revenue examiners may be required to use professional judgment to initiate

standardized letters. When this is the case, these letters should print in the Processing

Division for clerical staff to mail, fax, scan, etc.

Create Taxpayer Assistance Center. A taxpayer assistance center could aid the

taxpayer with taxpayer inquiries, payments, refund issues, and other questions. Duties of

the center could include but may not be limited to answering calls, assisting walk-ins,

looking up requested refund information, and responding to emails.

Produce Taxpayer Voucher at Information Desk. The clerical staff located at the

Information Desk could produce a voucher for the taxpayer.

Impact: With the proper combination of internal controls and training, this could not

only create a taxpayer-friendly experience, but increase ADOR’s efficiency by

allowing examiners more time to complete taxpayer audits.

36

Creation of an Inbound Call Center. As indicated by ADOR’s call log, the average

number of incomplete or dropped calls over a 10 month period (Aug 2010-Jun 2011,

excluding Dec 2010) for each section in the Individual and Corporate Tax Division

was:

3% for Individual,

8% for Corporate, and

37% for Business Privilege.

Other states have converted to an in-bound call center with much success; outsourcing

the task or performing the task in-house appears to have similar desired results. The

following link, http://www.rightnow.com/files/analyst-

reports/NucleusResearchReport2008.pdf, is a Return on Investment (ROI) case study that

was conducted by RightNow Technologies for the Colorado Department of Revenue.

The study found that, in addition to an active call center in Colorado, additional

interfacing web services were a key component to the overall reduced costs of the call

center. Also noted in the study was the reduction in the need for additional hiring of tax

experts during peak tax filing seasons. The interfacing web-based technology is not only

used as a tool for taxpayers to use, but also for use as an additional (private section) tool

for employee use in their research and to help them find answers to tax questions quickly

with consistent results. The ROI analysis indicated the cost of implementing the

technology was approximately $118,840, attributing 30% for software and 70% for

personnel costs. The costs of the technology implementation were recouped by day three

of the implementation.

Impact: Approximately 35% of revenue examiners reported spending 5 hours or more a

week responding to taxpayer emails, phone calls or other questions. Also, the division

averaged an 11% incomplete or dropped call rate over a 10 month period. The creation of

an in-bound call center could substantially decrease or eliminate the need for revenue

examiners to spend time on these activities and allow them to allocate that time to

revenue producing activities like desk audits. Also, more calls could be answered and

possibly increase the division’s revenue.

http://www.rightnow.com/files/analyst-reports/NucleusResearchReport2008.pdf

http://www.rightnow.com/files/analyst-reports/NucleusResearchReport2008.pdf

37

Sales, Use & Business Tax

Image documents

Impact: All reports and returns should be imaged when received by SourceCorp or the

Processing Division. Also, the Processing Division could image Tobacco Products and Non-

Participating Manufacturers Certifications, Forest Products Severance quarterly tax

distribution reports and returns, Coal Severance Tax Returns, Act 539 Regulatory Dealer

License Applications, Automotive Dismantler and Parts Recycler License Applications, Buyer's

Identification Card Applications, Business Privilege License Reports, and Storage Tank Trust

Fund Charge Returns. Imaging these documents would decrease the cost of and work time

related to moving paper through the Department, decrease employee’s clerical tasks,

employees would have more work space because documentation is not in file cabinets;

decrease opportunity for lost documentation and alleviate the cost of record retention.

Create a Call Center

Impact: Currently, Sales & Use Tax has a Call Group that consists of account clerks and

examiners on an electronic phone rotation. ADOR’s call log stated the Division averaged

about 15% incomplete or dropped call rate over a 10 month period, August 2010 to June

2011, excluding December 2010. The Call Center would:

Help with unlocking/resetting taxpayer accounts in RITS,

Assist taxpayers with general questions and information,

Transfer more technical questions to the proper personnel,

Reduce incomplete and dropped calls.

One-Stop-Shop area in the Gordon Person’s Building

Impact: The One-Stop-Shop would be a taxpayer friendly area to provide taxpayer

assistance, to include receiving payments, creating vouchers for all tax types and helping

taxpayers with applications and forms.

Personnel Reallocation and Tasks

Impact: Moving personnel to the units where they are needed to allow examiners to

perform their revenue generating tasks would increase tax revenue, employee efficiency

and possibly reduce cost. Examples include:

Allowing account clerks and/or technicians to create vouchers instead of an

examiner, and

Delegating the responsibility of removing suspended routine returns in RITS to

the Processing Division.

38

RITS Modifications

Impact: Implementing additional taxes in RITS would reduce examiners work time due

to not producing spreadsheets and entering data to Access and allow the examiner to

conduct efficient review or audits which would increase revenue. Additional taxes that

could be implemented in RITS include but may not be limited to:

Forest Products Severance Tax

Coal Severance Tax

Uniform Natural Minerals Severance Tax

Local Solid Minerals Severance Tax

Solid Waste Disposal Fee

Playing Cards Tax

Pari-mutuel Pool Tax (Dog and Horse)

Hazardous Waste Fee

39

GENERAL RECOMMENDATIONS

Given the objectives of our project, the evidence resulting from our research and collective

assessment of the current environment, the following represents our general recommendations

for process improvement within ADOR:

RITS Modifications

In order for ADOR to develop a sound and realistic maintenance of all records, it is suggested

that the Tobacco and Severance Tax Section’s taxes be incorporated into RITS. Once all the

divisions are ―on board‖ with RITS, this will allow more standardized reporting for ADOR.

One of the many benefits would be the centralization of batch printing and allow all

correspondence to be printed and handled in one area by administrative staff. According to RITS

query results, in excess of 15,000 total generic free form letters have been generated since the

onset of RITS. Employees may be unaware of the standardized letter options available for their

use and instead use the free form option. Further development of standardized letters within

ADOR would also be beneficial to all divisions.

Restricting RITS access to filing periods would prevent employees in the originating tax

divisions from making adjustments to files which have been transferred to CSD. This restriction

would prevent unintentional interference from employees outside of CSD, reduce exposure to

legal concerns, expedite the collections process, and reduce erroneous workloads.

Procurement of a departmental wide database of W2 information from the federal government

would also aid in the collection of delinquent taxes. This accurate information would minimize

the margin of error and circumvent complications when the assessment is processed through the

various divisions.

Employee Training and Development

Given the need to continually increase productivity and stay abreast of tax law changes, we are

recommending that the commitment to training and development be maintained and perhaps

increased in certain areas.

Orientation of new hires is the foundation for new employee development and the establishment

of expectations. These employees must be adequately exposed to soft skills training in addition

to the technical capabilities and tools available in RITS.

Two areas of focus for the existing employees are maintaining current knowledge of tax laws or

procedures and increasing the skills and abilities of the existing workforce. Customer service

training and refresher courses should be the staple for all employees who have contact with the

public. Exposure to advanced level training, in addition to the refresher courses, should be made

available and, in many cases required, based on job function requirements and individual needs.

40

In addition to increasing the efficiency and effectiveness of ADOR, training and cross-training is

motivating and serves to increase employee retention.

Taxpayer Customer Service

Contact Center

The CPM II Team’s research revealed that there are approximately 21 states in which the

revenue departments have a call/contact center. These centers are the first point of contact for

individual/business taxpayers and have shown to improve customer service. Currently, most

taxpayer calls are handled by examiners. Each call reduces the time spent in performing primary

job functions including: desk audits, adjustments and billings. Implementation of a contact

center would clearly prove to be an excellent investment towards ADOR’s mission.

A contact center would help make contacting ADOR much simpler for taxpayers. Contact center

personnel are generally trained to answer common questions about all tax types including

licenses and fees. Most questions regarding online assistance help with sign on ID’s, access

codes and other issues. could be handled at this first point of contact to avoid numerous call

transfers. Questions that are more technical in nature would then be transferred to examiners

who are the subject matter experts in that particular tax area.

Website Enhancements

Website enhancements would greatly increase the efficiency and approachability of the

department and improve customer service. Web chat for taxpayers is an effective alternative to a

phone call. Using web chat functionality, multiple visitors can contact the department and chats

can be routed to an appropriate representative. Podcasts reach a broad audience, give

information, and give revenue departments a more personable persona. Tax blogs not only

answer questions, but also allow feedback. Video educational tutorials and a frequently asked

question area enable the department to educate taxpayers in problem areas. New and small

business owner education centers throughout the state would reach owners in a timely manner

and improve the information collected from owners. This area of concern was revealed multiple

times in the employee survey results and division interviews. We believe that a website solution

is the most economical and effective means to achieve overall satisfaction by the public and

within the department. In addition, establishment of new and small business owner online

education would not only reach business owners in a timely manner, but also improve the data

collected from the owners. Examples from other states’ revenue departments can be viewed at

these links:

Indiana Web Chat

Technology

http://www.theindychannel.com/news/23635101/detail.html

http://www.theindychannel.com/news/23635101/detail.html

41

Wisconsin On-line Video

Center

http://www.revenue.wi.gov/media/videos/index_noplayer.html

Building Enhancements

Building enhancement is another crucial aspect in improving customer services. Enhancements

such as better signage in entryways, hallways and near each elevator would help direct walk-in

taxpayers. The functionality of the current information desk could be improved by including full

time staffing and additional training. This change would enable more primary issues to be

handled at the information desk and allow for guidance to the correct division for situations that

cannot be handled at the information desk.

Personnel Reallocation

Due to the implementation of RITS, Check 21 and imaging technology by ADOR, all Divisions

should re-evaluate the allocation of human resources to effectively and efficiently utilize current

staff. Job functions are no longer the same as they were ten years ago and they continue to

evolve. Administrative functions can be structured to accommodate job duties that previously did

not exist in other areas. For example, the Processing Division could handle suspended routine

returns and/or post payments; account clerks/technicians could create vouchers. In the event of

the creation of a taxpayer call center, each section should be re-evaluated for opportunities to

increase effectiveness given the significant resources used for this service in the current

environment. This type of restructuring can reduce compartmentalization, increase employee

knowledge through cross-training and increase overall efficiency and job satisfaction.

http://www.revenue.wi.gov/media/videos/index_noplayer.html

42

ACKNOWLEDGEMENTS

The members of the 2011 CPM Solutions Alabama assigned to the ADOR project wish to

acknowledge the following that provided vital information and contributed to the success of this

endeavor:

Julie Magee Commissioner

Cynthia Underwood Assistant Commissioner

Mike Mason Deputy Commissioner

Joe Garrett Tax Policy Administrator

Byron Shehee Assistant to the Commissioner

Janet Stathopoulos Sales, Use & Business Tax Division, Assistant Director - Business & License

Tax Section

Loretta Nelson Sales, Use & Business Tax Division, Revenue Manger

Voncile Catledge Collection Services Division, Director

Joan Crumbley Collection Services Division, Assistant Director

Valynn Helms Collection Services Division, Revenue Manager

Miriam Dingman Collection Services Division, Revenue Manager

Anne Glenn Processing Division, Director

Don Graham Processing Division, Assistant Director

Yolanda Nettles Processing Division, Revenue Manager

Tammy Fuller Processing Division, Revenue Examiner

Kenyetta Simmons Processing Division, Revenue Examiner

Richard Henninger Individual and Corporate Tax, Director

Brenda Russ Business Taxes, Manager

James Lucy Individual Income Tax, Manager

Ann Winborne Training and Administrative Support, Manager

Melody Moncrief Corporate Income Tax, Manager

Craig Davis Individual Income Tax, Manager

Jan Bevan Compliance Unit, Manager

Cathy McCary Business Privilege Tax, Manager

Nancy Butler Pass Thru Entity Section, Manager

Neal Hearn Withholding Tax, Manager

Brenda Fincher Individual Assessments, Manager

Dan Bass Sales, Use & Business Tax Division, Assistant Director, Sales & Use Tax

Section

Steve DuBose Sales, Use & Business Tax Division, Revenue Manager

Debbie Lee Sales, Use & Business Tax Division, Revenue Manager

Ginger Buchanan Sales, Use & Business Tax Division, Revenue Manager

Rex Martin Sales, Use & Business Tax Division, Revenue Examiner

State of Arkansas Department of Revenue

State of Georgia Department of Revenue

State of Mississippi Department of Revenue

43

APPENDIX

Southeastern Association of Tax Administrators (SEATA) Responses


Questions 1-7

Question 6 (by Divisions and Classifications)

Organizational Chart

44

SEATA Responses

(April 2011)

Does anyone have a call center in place for taxpayers questions?

Arkansas Yes-We have an ACD (Automatic Call Directory) program with Windstream to answer our

published phone number. Employees log in/out and calls are routed to employees with open

lines.

Georgia Yes, Georgia has a call center that is part of the Department of Revenue’s (DOR)Taxpayer

Services Division

Mississippi We do not currently have a formal call center in place, we are working on creating one at the

present time. Currently we have a registration/switchboard section that takes all incoming

calls and routes them to the appropriate tax area for response. We also have some calls that

come in to the tax areas. We do have a available a question section on our website as well.

If so, is it set up like a triage where basic questions are answered and more complex questions are routed to

the Division?

Arkansas 2010-employees left desks and worked in separate ―phone bank‖ room for 2 hour shifts

2011 tax season-4hour shifts at employees’ own desks

Georgia Georgia’s call center handles all calls. When necessary, more complex questions are

forwarded to tax examiners in our Taxpayer Services Division, and/or forwarded to the

appropriate division in the Department – Compliance, Alcohol & Tobacco, Local Gov’t

Services, Motor Vehicles, Tax Law & Policy, Special Investigations, etc.

Mississippi No response

Who maintains/is responsible for the call center?

Arkansas Assistant Manager of Section responsible. Supervisors work together to staff ―phone bank‖

(usually one work group will be on phones for same time then another work group takes a

shift.)

Supervisors have program ―CCMIS‖ to see screen on computer showing which employees

logged on, open lines, length of calls, length of time call holding, if call transferred, etc. (copy

of screen attached)

Georgia Georgia Department of Revenue’s Taxpayer Services Division


What classification (clerical/professional)/type of employees staff the call center. Or do taxpayers call

directly into the Division?

Arkansas Taxpayer Service Representatives (TSRs)

(equivalent of tax examiners)

b. Can, or can call WATS (ACD) line

Georgia Staffed by customer service reps and temp staffing during peak season – Taxpayers call

directly into the Division


45

Are there any other ways that the taxpayer has access to information/ask questions, etc. such as a website?

Arkansas Walk-ins, website, previous tax seasons had automated ―Where’s my refund‖ phone line and

webpage, now have Arkansas Taxpayer Access Point (ATAP)- a web-based service that gives

taxpayers/their representatives on-line access to tax accounts and related information (change

name/address, check refund status, make payments, amend return, etc.)

Georgia Georgia DOR has a website that allows taxpayer to perform many self service functions –

payments, filing, etc. Also have an Interactive Voice Response (IVR) phone system in place

to allow taxpayers to select options of information to listen to without talking to a customer

service rep.


If you have a website, or alternative in place, have you seen a decrease in phone calls to the Division?

Arkansas No. Calls have increased by 25 to 40% this tax season in comparison with last year. (Last year

final day of tax season had 1,565 calls, this year same day had 1,988)

Phone system has queue up to 100 (when calls would be dropped). When more than 50 calls

are in queue, all TSRs, auditors, and supervisors answer calls until queue has decreased to

acceptable level (monitored by supervisors on CCMIS screen).

Georgia Yes


Are there any negatives to taxpayers not using the alternative route? E.g. prolonged wait times to speak with

someone, etc.

Arkansas Prolonged wait times—during busiest times callers wait up to 8 minutes

Georgia No – our focus is to drive taxpayers to as much self-service as possible.


Do you have anything in place to allow a taxpayer to walk in and make a payment in your facility?

Arkansas Yes

Georgia Yes. Taxpayers can make payments at our main office – we have a customer service window;

also can walk in to one of our ten regional offices across the state.

Mississippi We do have a taxpayer window(s) available for all tax types. One single location in our

building to pay taxes, obtain titles, and heavy truck tags. The "pay taxes" window services all

tax types. The taxpayer brings in a check or cash with the applicable tax return, they are given

a receipt for the payment. If the payment is cash, it is converted to a check at the window, the

copy of the check serves as the taxpayer's receipt. Then said check (payment) and return is

directed to the Processing Bureau for deposit and liability posting. All cash receipts are sent

directly to the bank daily from the window.

Please give a general overview of the process?

Arkansas Taxpayer can go to Cashier’s Office to make payment or give payment to TSR in Individual

Income Tax Section. (All tax offices and Cashier’s Office are in the same building)

46

Georgia Taxpayers can make payments online, via mail, or in person. We take any payment in person

at our offices. Check processing is coordinated with our Processing Center. Taxpayers are

given credit in our tax system upon payment.


Is this available for all tax types?

Arkansas Yes

Georgia Yes


47

Employee Survey Results Questions 1-7

48

Zoomerang Survey Results

CPM II Solutions Alabama Dept. of Revenue Survey

Response Status: Completes

Filter: No filter applied

Jun 02, 2011 5:45 AM PST

This survey is for research purposes only and is being conducted to determine the areas within the Department of Revenue where increased efficiencies or cost savings can be achieved with processing procedures. All responses are anonymous and confidential. The results of this survey will help the Certified Public Manager® work group assigned to this task to determine possible strategies that may be employed to streamline the support function within the Department of Revenue so that the professional staff can reallocate their time to focus on the technical decisions required of their positions. We welcome your input, ideas and suggestions.

1. Select the appropriate division within the Department of Revenue to which you are assigned.

Collections 51 16%

Individual and Corporate Tax 101 33%

Sales, Use & Business 158 51%

Total 310 100%

2. Select your current job classification:

Revenue Manager 32 10%

Revenue Examiner 168 54%

RCO 16 5%

Clerk 18 6%

Account Tech 13 4%

ASA 29 9%

Other 34 11%

Total 310 100%

3. Do you supervise others?

Yes 76 25%

No 234 75%

Total 310 100%

4. Please select all classifications that you supervise:

Revenue Examiner 50 66%

RCO 6 8%

Clerk 25 33%

Account Tech 24 32%

ASA 31 41%

Other 16 21%

49

5. Please select your length of service with the Department of Revenue:

less than 1 year 6 2%

1 year to 5 years 64 21%

6 years to 10 years 64 21%

more than 10 years 176 57%

Total 310 100%

6. In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks listed below.

Top number is the count of respondents selecting the option. Bottom % is percent of the total respondents selecting the option.

Rarely or Never Less than 5 hours

5 to 10 hours

10 to 20 hours

Filing 165 124 12 8

53% 40% 4% 3%

E-mails/Phone Calls/Walk-In Taxpayer Assistance 19 113 88 37

6% 36% 28% 12%

Desk Audits 141 53 33 21

45% 17% 11% 7%

Return Review 129 79 44 25

42% 25% 14% 8%

RITS Work Items 88 107 38 30

28% 35% 12% 10%

Taxpayer Correspondence 47 129 66 37

15% 42% 21% 12%

Generating RITS/Manual Letters 110 108 46 24

35% 35% 15% 8%

Voucher Creation and Payment Research/Correction/Handling

142 118 22 14

46% 38% 7% 5%

Collection Action 230 40 13 6

74% 13% 4% 2%

Fixing RITS Related Issues 179 80 29 13

58% 26% 9% 4%

7. Do you perform any tasks that you feel are outside of your classification which could be performed by another classification or at a cost savings to the Department? (e.g. Tasks that, if assigned to someone else, would free up time to allow you to work on tasks more suited to your classification.)

Yes 122 39%

No 188 61%

Total 310 100%

50

Employee Survey Results Question 6

By Division and Classification Collection

Individual and Corporate Sales, Use and Business Tax

51

Zoomerang Survey Results

CPM II Solutions Alabama Dept. of Revenue Survey

Cross Tab Report

Response Status: Completes

Jun 21, 2011 8:07 AM PST

Select the appropriate division within the Department of Revenue to which you are assigned.

Total

Select your current job classification:

Revenue

Manager

Revenue

Examiner RCO Clerk

Account

Tech ASA

310 32 168 16 18 13 29

Collections

51 3 1 16 10 6 7

16.50% 9.40% 0.60% 100.00% 55.60% 46.20% 0.241

Individual and

Corporate Tax

101 8 69 0 4 5 9

32.60% 25.00% 41.10% 0.00% 22.20% 38.50% 0.31

Sales, Use & Business

158 21 98 0 4 2 13

51.00% 65.60% 58.30% 0.00% 22.20% 15.40% 0.448

RESPONSES BY DIVISION

In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks

listed below.: FILING

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

20 23 5 2 1 0

39.22% 45.10% 9.80% 3.92% 100.00% 0.00%

Individual and

Corporate Tax

49 46 3 3 0 0

48.51% 45.54% 2.97% 2.97% 0.00% 0.00%


96 55 4 3 0 0

60.76% 34.81% 2.53% 1.90% 0.00% 0.00%


listed below.: E-MAILS/PHONE CALLS/WALK-IN TAXPAYER ASSISTANCE

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

8 16 8 4 8 7

15.69% 31.37% 15.69% 7.84% 15.69% 13.73%

Individual and

Corporate Tax

5 28 32 15 13 8

4.95% 27.72% 31.68% 14.85% 12.87% 7.92%


6 69 48 18 10 7

3.80% 43.67% 30.38% 11.39% 6.33% 4.43%

52


listed below.: DESK AUDITS

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

48 3 0 0 0 0

94.12% 5.88% 0.00% 0.00% 0.00% 0.00%

Individual and

Corporate Tax

30 20 14 12 20 5

29.70% 19.80% 13.86% 11.88% 19.80% 4.95%


63 30 19 9 27 10

39.87% 18.99% 12.03% 5.70% 17.09% 6.33%


listed below.: RETURN REVIEW

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

38 6 2 1 3 1

74.51% 11.76% 3.92% 1.96% 5.88% 1.96%

Individual and

Corporate Tax

18 21 24 16 13 9

17.82% 20.79% 23.76% 15.84% 12.87% 8.91%


73 52 18 8 6 1

46.20% 32.91% 11.39% 5.06% 3.80% 0.63%


listed below.: RITS WORK ITEMS

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

13 6 11 5 6 10

25.49% 11.76% 21.57% 9.80% 11.76% 19.61%

Individual and

Corporate Tax

15 36 16 12 13 9

14.85% 35.64% 15.84% 11.88% 12.87% 8.91%


60 65 11 13 7 2

37.97% 41.14% 6.96% 8.23% 4.43% 1.27%

53


listed below.: TAXPAYER CORRESPONDENCE

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

16 10 10 6 5 4

31.37% 19.61% 19.61% 11.76% 9.80% 7.84%

Individual and

Corporate Tax

10 37 23 18 7 6

9.90% 36.63% 22.77% 17.82% 6.93% 5.94%


21 82 33 13 5 4

13.29% 51.90% 20.89% 8.23% 3.16% 2.53%


listed below.: GENERATE RITS/MANUAL LETTERS

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

13 10 12 8 5 3

25.49% 19.61% 23.53% 15.69% 9.80% 5.88%

Individual and

Corporate Tax

22 40 20 9 8 2

21.78% 39.60% 19.80% 8.91% 7.92% 1.98%


75 58 14 7 3 6

47.47% 36.71% 8.86% 4.43% 1.90% 3.80%


listed below.: VOUCHER CREATION/PAYMENT RESEARCH/HANDLING

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

32 5 2 4 2 6

62.75% 9.80% 3.92% 7.84% 3.92% 11.76%

Individual and

Corporate Tax

34 48 11 5 2 1

33.66% 47.52% 10.89% 4.95% 1.98% 0.99%


76 65 27 5 2 1

48.10% 41.14% 17.09% 3.16% 1.27% 0.63%

54


listed below.: COLLECTION ACTION

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

20 3 5 3 9 11

39.22% 5.88% 9.80% 5.88% 17.65% 21.57%

Individual and

Corporate Tax

81 16 4 0 0 0

80.20% 15.84% 3.96% 0.00% 0.00% 0.00%


129 21 4 3 1 0

81.65% 13.29% 2.53% 1.90% 0.63% 0.00%


listed below.: FIXING RITS RELATED ISSUES

Rarely

or

Never

Less than 5

hours 5 to 10 hours

10 to

20

hours

20 to 30

hours

30 to 40

hours

Collections

32 9 4 2 3 1

62.75% 17.65% 7.84% 3.92% 5.88% 1.96%

Individual and

Corporate Tax

43 29 17 7 3 2

42.57% 28.71% 16.83% 6.93% 2.97% 1.98%


104 42 8 4 0 0

65.82% 26.58% 5.06% 2.53% 0.00% 0.00%

RESPONSES BY CLASSIFICATION WITHIN COLLECTION SERVICES

DIVISION

Classification

Account Tech 6

ASA 7

Clerk 10

Other 8

RCO 16

Revenue Examiner 1

Revenue Manager 3

Total 51

55



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 5 0 0 0 0

16.67% 83.33% 0.00% 0.00% 0.00% 0.00%

ASA

3 3 0 0 1 0

42.86% 42.86% 0.00% 0.00% 14.29% 0.00%

Clerk

6 2 1 1 0 0

60.00% 20.00% 10.00% 10.00% 0.00% 0.00%

Other

2 4 2 0 0 0

33.33% 50.00% 25.00% 0.00% 0.00% 0.00%

RCO

5 8 2 1 0 0

31.25% 50.00% 12.50% 6.25% 0.00% 0.00%

Revenue Examiner

0 1 0 0 0 0

0.00% 100.00% 0.00% 0.00% 0.00% 0.00%

Revenue Manager

3 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 3 1 0 0 0

33.33% 50.00% 16.67% 0.00% 0.00% 0.00%

ASA

1 2 1 2 0 1

14.29% 28.57% 14.29% 28.57% 0.00% 14.29%

Clerk

3 4 1 0 2 0

30.00% 40.00% 10.00% 0.00% 20.00% 0.00%

Other

1 5 0 0 2 0

12.50% 62.50% 0.00% 0.00% 25.00% 0.00%

RCO

1 2 3 2 3 5

6.25% 12.50% 18.75% 12.50% 18.75% 31.25%

Revenue Examiner

0 0 0 0 0 1

0.00% 0.00% 0.00% 0.00% 0.00% 100.00%

Revenue Manager

0 0 2 0 1 0

0.00% 0.00% 66.67% 0.00% 33.33% 0.00%

56



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

6 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ASA

7 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Clerk

9 1 0 0 0 0

90.00% 10.00% 0.00% 0.00% 0.00% 0.00%

Other

7 1 0 0 0 0

87.50% 12.50% 0.00% 0.00% 0.00% 0.00%

RCO

15 1 0 0 0 0

93.75% 6.25% 0.00% 0.00% 0.00% 0.00%

Revenue Examiner

1 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Revenue Manager

3 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

6 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ASA

7 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Clerk

9 0 1 0 0 0

90.00% 0.00% 10.00% 0.00% 0.00% 0.00%

Other

6 1 1 0 0 0

75.00% 12.50% 12.50% 0.00% 0.00% 0.00%

RCO

8 4 0 1 2 1

50.00% 25.00% 0.00% 6.25% 12.50% 6.25%

Revenue Examiner

0 1 0 0 0 0

0.00% 100.00% 0.00% 0.00% 0.00% 0.00%

Revenue Manager

2 0 0 0 1 0

66.67% 0.00% 0.00% 0.00% 33.33% 0.00%

57



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 2 1 0 1 0

33.33% 33.33% 16.67% 0.00% 16.67% 0.00%

ASA

3 1 2 0 0 1

42.86% 14.29% 28.57% 0.00% 0.00% 14.29%

Clerk

3 0 2 0 2 3

30.00% 0.00% 20.00% 0.00% 20.00% 30.00%

Other

3 0 1 1 1 2

37.50% 0.00% 12.50% 12.50% 12.50% 25.00%

RCO

1 2 5 3 2 3

6.25% 12.50% 31.25% 18.75% 12.50% 18.75%

Revenue Examiner

0 0 0 0 0 1

0.00% 0.00% 0.00% 0.00% 0.00% 100.00%

Revenue Manager

1 1 0 1 0 0

33.33% 33.33% 0.00% 33.33% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

4 2 0 0 0 0

66.67% 33.33% 0.00% 0.00% 0.00% 0.00%

ASA

2 2 2 1 0 0

28.57% 28.57% 28.57% 14.29% 0.00% 0.00%

Clerk

3 1 3 1 1 1

30.00% 10.00% 30.00% 10.00% 10.00% 10.00%

Other

5 1 0 0 1 1

62.50% 12.50% 0.00% 0.00% 12.50% 12.50%

RCO

1 4 3 3 3 2

6.25% 25.00% 18.75% 18.75% 18.75% 12.50%

Revenue Examiner

0 0 1 0 0 0

0.00% 0.00% 100.00% 0.00% 0.00% 0.00%

Revenue Manager

1 0 1 1 0 0

33.33% 0.00% 33.33% 33.33% 0.00% 0.00%

58



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 1 2 1 1 0

16.67% 16.67% 33.33% 16.67% 16.67% 0.00%

ASA

3 3 1 0 0 0

42.86% 42.86% 14.29% 0.00% 0.00% 0.00%

Clerk

4 1 1 2 1 1

40.00% 10.00% 10.00% 20.00% 10.00% 10.00%

Other

3 1 1 1 2 0

37.50% 12.50% 12.50% 12.50% 25.00% 0.00%

RCO

1 3 6 3 1 2

6.25% 18.75% 37.50% 18.75% 6.25% 12.50%

Revenue Examiner

0 0 0 1 0 0

0.00% 0.00% 0.00% 100.00% 0.00% 0.00%

Revenue Manager

1 0 1 1 0 0

33.33% 0.00% 33.33% 33.33% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

4 0 0 1 0 1

66.67% 0.00% 0.00% 16.67% 0.00% 16.67%

ASA

5 1 0 0 0 1

71.43% 14.29% 0.00% 0.00% 0.00% 14.29%

Clerk

7 0 0 0 1 2

70.00% 0.00% 0.00% 0.00% 10.00% 20.00%

Other

5 1 1 0 0 1

62.50% 12.50% 12.50% 0.00% 0.00% 12.50%

RCO

7 3 1 3 1 1

43.75% 18.75% 6.25% 18.75% 6.25% 6.25%

Revenue Examiner

1 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Revenue Manager

3 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

59



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

3 1 1 0 1 0

50.00% 16.67% 16.67% 0.00% 16.67% 0.00%

ASA

5 0 1 0 0 1

71.43% 0.00% 14.29% 0.00% 0.00% 14.29%

Clerk

4 1 0 1 2 2

40.00% 10.00% 0.00% 10.00% 20.00% 20.00%

Other

5 1 1 0 0 1

62.50% 12.50% 12.50% 0.00% 0.00% 12.50%

RCO

2 0 1 2 4 7

12.50% 0.00% 6.25% 12.50% 25.00% 43.75%

Revenue Examiner

0 0 0 0 1 0

0.00% 0.00% 0.00% 0.00% 100.00% 0.00%

Revenue Manager

1 0 1 0 1 0

33.33% 0.00% 33.33% 0.00% 33.33% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

3 1 0 1 1 0

50.00% 16.67% 0.00% 16.67% 16.67% 0.00%

ASA

7 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Clerk

9 0 1 0 0 0

90.00% 0.00% 10.00% 0.00% 0.00% 0.00%

Other

7 0 1 0 0 0

87.50% 0.00% 12.50% 0.00% 0.00% 0.00%

RCO

5 6 2 1 1 1

31.25% 37.50% 12.50% 6.25% 6.25% 6.25%

Revenue Examiner

0 1 0 0 0 0

0.00% 100.00% 0.00% 0.00% 0.00% 0.00%

Revenue Manager

1 1 0 0 1 0

33.33% 33.33% 0.00% 0.00% 33.33% 0.00%

60

RESPONSES BY CLASSIFICATION WITHIN INDIVIDUAL and

CORPORATE TAX DIVISION

Classification

Account Tech 5

ASA 9

Clerk 4

Other 6

Revenue Examiner 69

Revenue Manager 8

Total 101

In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks listed

below.: FILING

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 4 0 0 0 0

20.00% 80.00% 0.00% 0.00% 0.00% 0.00%

ASA

6 2 1 0 0 0

66.67% 22.22% 11.11% 0.00% 0.00% 0.00%

Clerk

3 0 0 1 0 0

75.00% 0.00% 0.00% 25.00% 0.00% 0.00%

Other

4 2 0 0 0 0

66.67% 33.33% 0.00% 0.00% 0.00% 0.00%

Revenue Examiner

37 30 1 1 0 0

53.62% 43.48% 1.45% 1.45% 0.00% 0.00%

Revenue Manager

4 4 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%


below.: E-MAILS/PHONE CALLS/WALK-IN TAXPAYER ASSISTANCE

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech 0 1 0 1 1 2

0.00% 20.00% 0.00% 20.00% 20.00% 40.00%

ASA

3 1 0 3 1 1

33.33% 11.11% 0.00% 33.33% 11.11% 11.11%

Clerk

1 0 3 0 0 0

25.00% 0.00% 75.00% 0.00% 0.00% 0.00%

Other

1 4 0 0 1 0

16.67% 66.67% 0.00% 0.00% 16.67% 0.00%

Revenue Examiner

0 19 26 9 10 5

0.00% 27.54% 37.68% 13.04% 14.49% 7.25%

Revenue Manager

0 3 3 2 0 0

0.00% 37.50% 37.50% 25.00% 0.00% 0.00%

61


below.: DESK AUDITS

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 2 1 0 0 0

40.00% 40.00% 20.00% 0.00% 0.00% 0.00%

ASA

9 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Clerk

3 0 1 0 0 0

75.00% 0.00% 25.00% 0.00% 0.00% 0.00%

Other

2 0 1 1 2 0

33.33% 0.00% 16.67% 16.67% 33.33% 0.00%

Revenue Examiner

10 14 11 11 18 5

14.49% 20.29% 15.94% 15.94% 26.09% 7.25%

Revenue Manager

4 4 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%


below.: RETURN REVIEW

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

0 1 1 0 1 2

0.00% 20.00% 20.00% 0.00% 20.00% 40.00%

ASA

7 0 0 2 0 0

77.78% 0.00% 0.00% 22.22% 0.00% 0.00%

Clerk

2 0 1 1 0 0

50.00% 0.00% 25.00% 25.00% 0.00% 0.00%

Other

1 1 2 1 1 0

16.67% 16.67% 33.33% 16.67% 16.67% 0.00%

Revenue Examiner

7 16 16 12 11 7

10.14% 23.19% 23.19% 17.39% 15.94% 10.14%

Revenue Manager

1 3 4 0 0 0

12.50% 37.50% 50.00% 0.00% 0.00% 0.00%

62


below.: RITS WORK ITEMS

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 1 0 1 0 1

40.00% 20.00% 0.00% 20.00% 0.00% 20.00%

ASA

4 4 1 0 0 0

44.44% 44.44% 11.11% 0.00% 0.00% 0.00%

Clerk

0 0 0 1 1 2

0.00% 0.00% 0.00% 14.00% 25.00% 50.00%

Other

1 2 3 0 0 0

16.67% 33.33% 50.00% 0.00% 0.00% 0.00%

Revenue Examiner

7 25 11 9 11 6

10.14% 36.23% 15.94% 13.04% 15.94% 8.70%

Revenue Manager

1 4 1 1 1 0

12.50% 50.00% 12.50% 12.50% 12.50% 0.00%


below.: TAXPAYER CORRESPONDENCE

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 2 0 1 0 1

20.00% 40.00% 0.00% 20.00% 0.00% 20.00%

ASA

4 1 1 5 1 1

44.44% 11.11% 11.11% 55.56% 11.11% 11.11%

Clerk

0 2 1 1 0 0

0.00% 50.00% 25.00% 25.00% 0.00% 0.00%

Other

1 3 1 0 1 0

16.67% 50.00% 16.67% 0.00% 16.67% 0.00%

Revenue Examiner

2 26 20 12 5 4

2.90% 37.68% 28.99% 17.39% 7.25% 5.80%

Revenue Manager

2 5 1 0 0 0

25.00% 62.50% 12.50% 0.00% 0.00% 0.00%

63


below.: GENERATE RITS/MANUAL LETTERS

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 2 0 0 2 0

20.00% 40.00% 0.00% 0.00% 40.00% 0.00%

ASA

6 1 0 1 1 0

66.67% 11.11% 0.00% 11.11% 11.11% 0.00%

Clerk

1 1 1 1 0 0

25.00% 25.00% 25.00% 25.00% 0.00% 0.00%

Other

2 2 1 0 1 0

33.33% 33.33% 16.67% 0.00% 16.67% 0.00%

Revenue Examiner

7 31 18 7 4 2

10.14% 44.93% 26.09% 10.14% 5.80% 2.90%

Revenue Manager

5 3 0 0 0 0

62.50% 37.50% 0.00% 0.00% 0.00% 0.00%


below.: VOUCHER CREATION/PAYMENT RESEARCH/HANDLING

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

0 3 1 0 0 1

0.00% 60.00% 20.00% 0.00% 0.00% 20.00%

ASA

7 1 0 1 0 0

77.78% 11.11% 0.00% 11.11% 0.00% 0.00%

Clerk

1 0 2 0 1 0

25.00% 0.00% 50.00% 0.00% 25.00% 0.00%

Other

2 3 0 1 0 0

33.33% 50.00% 0.00% 16.67% 0.00% 0.00%

Revenue Examiner

21 37 7 3 1 0

30.43% 53.62% 10.14% 4.35% 1.45% 0.00%

Revenue Manager

3 4 1 0 0 0

37.50% 50.00% 12.50% 0.00% 0.00% 0.00%

64


below.: COLLECTION ACTION

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

4 0 1 0 0 0

80.00% 0.00% 20.00% 0.00% 0.00% 0.00%

ASA

8 1 0 0 0 0

88.89% 11.11% 0.00% 0.00% 0.00% 0.00%

Clerk

4 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Other

2 3 1 0 0 0

33.33% 50.00% 16.67% 0.00% 0.00% 0.00%

Revenue Examiner

56 11 2 0 0 0

81.16% 15.94% 2.90% 0.00% 0.00% 0.00%

Revenue Manager

7 1 0 0 0 0

87.50% 12.50% 0.00% 0.00% 0.00% 0.00%


below.: FIXING RITS RELATED ISSUES

Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 0 3 0 0 0

40.00% 0.00% 60.00% 0.00% 0.00% 0.00%

ASA

6 1 1 0 0 1

66.67% 11.11% 11.11% 0.00% 0.00% 11.11%

Clerk

3 1 0 0 0 0

75.00% 25.00% 0.00% 0.00% 0.00% 0.00%

Other

1 1 2 1 1 0

16.67% 16.67% 33.33% 16.67% 16.67% 0.00%

Revenue Examiner

26 24 11 5 2 1

37.68% 34.78% 15.94% 7.25% 2.90% 1.45%

Revenue Manager

5 2 0 1 0 0

62.50% 25.00% 0.00% 12.50% 0.00% 0.00%

65

Responses by classification within Sales, Use & Business Tax

Division

Classification

Account Tech 2

ASA 13

Clerk 4

Other 20

Revenue Examiner 98

Revenue Manager 21

Total 158



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 0 1 0 0 0

50.00% 0.00% 50.00% 0.00% 0.00% 0.00%

ASA

5 7 1 0 0 0

38.46% 53.85% 7.69% 0.00% 0.00% 0.00%

Clerk

1 2 1 0 0 0

25.00% 50.00% 25.00% 0.00% 0.00% 0.00%

Other

12 7 0 1 0 0

60.00% 35.00% 0.00% 5.00% 0.00%

Revenue Examiner

59 36 1 2 0 0

60.20% 36.73% 1.02% 2.04% 0.00% 0.00%

Revenue Manager

18 3 0 0 0 0

85.71% 14.29% 0.00% 0.00% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours


50.00% 50.00% 0.00% 0.00% 0.00% 0.00%

ASA 0 6 2 1 2 2

0.00% 46.15% 15.38% 7.69% 15.38% 15.38%

Clerk 0 0 2 1 0 1

0.00% 0.00% 50.00% 25.00% 0.00% 25.00%

Other 4 5 4 3 3 1

20.00% 25.00% 20.00% 15.00% 15.00% 5.00%

Revenue Examiner 1 47 34 9 4 3

1.02% 47.96% 34.69% 9.18% 4.08% 3.06%

Revenue Manager 0 10 6 4 1 0

0.00% 47.62% 28.57% 19.05% 4.76% 0.00%

66



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 1 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%

ASA

11 1 1 0 0 0

84.62% 7.69% 7.69% 0.00% 0.00% 0.00%

Clerk

4 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Other

11 2 0 2 3 2

55.00% 10.00% 0.00% 10.00% 15.00% 10.00%

Revenue Examiner

20 24 16 6 24 8

20.41% 24.49% 16.33% 6.12% 24.49% 8.16%

Revenue Manager

16 2 2 1 0 0

76.19% 9.52% 9.52% 4.76% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 1 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%

ASA

8 2 2 0 1 0

61.54% 15.38% 15.38% 0.00% 7.69% 0.00%

Clerk

0 0 2 1 1 0

0.00% 0.00% 50.00% 25.00% 25.00% 0.00%

Other

10 4 4 1 0 1

50.00% 20.00% 20.00% 5.00% 0.00% 5.00%

Revenue Examiner

41 39 9 5 4 0

41.84% 39.80% 9.18% 5.10% 4.08% 0.00%

Revenue Manager

13 6 1 1 0 0

61.90% 28.57% 4.76% 4.76% 0.00% 0.00%

67



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours


0.00% 50.00% 0.00% 0.00% 0.00% 50.00%

ASA

8 4 0 1 0 0

61.54% 30.77% 0.00% 7.69% 0.00% 0.00%

Clerk

2 1 0 1 0 0

50.00% 25.00% 0.00% 25.00% 0.00% 0.00%

Other

6 7 2 3 1 1

30.00% 35.00% 10.00% 15.00% 5.00% 5.00%

Revenue Examiner

38 41 8 7 4 0

38.78% 41.84% 8.16% 7.14% 4.08% 0.00%

Revenue Manager

6 11 1 1 2 0

28.57% 52.38% 4.76% 4.76% 9.52% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

0 1 1 0 0 0

0.00% 50.00% 50.00% 0.00% 0.00% 0.00%

ASA

4 4 4 0 0 1

30.77% 30.77% 30.77% 0.00% 0.00% 7.69%

Clerk

1 0 1 2 0 0

25.00% 0.00% 25.00% 50.00% 0.00% 0.00%

Other

6 7 4 2 0 1

30.00% 35.00% 20.00% 10.00% 0.00% 5.00%

Revenue Examiner

8 75 19 9 3 2

8.16% 76.53% 19.39% 9.18% 3.06% 2.04%

Revenue Manager

2 13 4 0 2 0

9.52% 61.90% 19.05% 0.00% 9.52% 0.00%

68



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

0 1 0 1 0 0

0.00% 50.00% 0.00% 50.00% 0.00% 0.00%

ASA

8 4 0 0 0 1

61.54% 30.77% 0.00% 0.00% 0.00% 7.69%

Clerk

2 2 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%

Other

12 5 2 0 1 0

60.00% 25.00% 10.00% 0.00% 5.00% 0.00%

Revenue Examiner

40 41 11 5 1 0

40.82% 41.84% 11.22% 5.10% 1.02% 0.00%

Revenue Manager

13 5 1 1 1 0

61.90% 23.81% 4.76% 4.76% 4.76% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

1 1 0 0 0 0

50.00% 50.00% 0.00% 0.00% 0.00% 0.00%

ASA

9 3 0 1 0 0

69.23% 23.08% 0.00% 7.69% 0.00% 0.00%

Clerk

2 0 0 1 0 1

50.00% 0.00% 0.00% 25.00% 0.00% 25.00%

Other

10 5 2 2 1 0

50.00% 25.00% 10.00% 10.00% 5.00% 0.00%

Revenue Examiner

41 48 7 1 1 0

41.84% 48.98% 7.14% 1.02% 1.02% 0.00%

Revenue Manager

13 8 0 0 0 0

61.90% 38.10% 0.00% 0.00% 0.00% 0.00%

69



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ASA

13 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Clerk

3 1 0 0 0 0

75.00% 25.00% 0.00% 0.00% 0.00% 0.00%

Other

17 2 0 1 0 0

85.00% 10.00% 0.00% 5.00% 0.00% 0.00%

Revenue Examiner

75 16 4 2 1 0

76.53% 16.33% 4.08% 2.04% 1.02% 0.00%

Revenue Manager

19 2 0 0 0 0

90.48% 9.52% 0.00% 0.00% 0.00% 0.00%



Rarely or

Never

Less than

5 hours

5 to 10

hours

10 to 20

hours

20 to 30

hours

30 to 40

hours

Account Tech

2 0 0 0 0 0

100.00% 0.00% 0.00% 0.00% 0.00% 0.00%

ASA

10 2 0 1 0 0

76.92% 15.38% 0.00% 7.69% 0.00% 0.00%

Clerk

2 1 1 0 0 0

50.00% 25.00% 25.00% 0.00% 0.00% 0.00%

Other

14 5 1 0 0 0

70.00% 25.00% 5.00% 0.00% 0.00% 0.00%

Revenue Examiner

64 27 5 2 0 0

65.31% 27.55% 5.10% 2.04% 0.00% 0.00%

Revenue Manager

12 7 1 1 0 0

57.14% 33.33% 4.76% 4.76% 0.00% 0.00%

70

Alabama Department of Revenue

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