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
Patsy Heaton Alabama Department of Revenue, Collection Services Division
Erin Hughes Alabama Department of Revenue, Processing Division
Alisa Johnson Alabama Department of Revenue, Sales, Use & Business Tax Division
Bill Lawley Alabama Department of Corrections, Personnel Division
Alfonzo L. Nunn Alabama Department of Revenue, Processing Division
Cristi Owen Alabama Department of Insurance, Examination Division
Greg Sims Alabama Department of Rehabilitation Services, Accounting Division
Bakeba Raines Thomas Alabama Medicaid Agency, Pharmacy Services
Laura Walden Alabama Department of Revenue, Individual and Corporate Tax Division
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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
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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
SME/Division Contact:
Laura Walden
SME/Division Contact:
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
18
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:
Employee Survey Results
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
Account Clerk 10% spend 5-10 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
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%
Acct Tech ASA Acct Clerk Other RCO RevenueExaminer
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.
Personnel Interviews
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
Employee Survey Results
The employee survey completed revealed the following regarding the time being spent by
employees in a typical 40-hour work week:
Account Tech 40% spend 30-40 hours
ASA 33% rarely or never
Account Clerk 75% spend 5-10 hours
Account Tech 80% spend less than 5 hours
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
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
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
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.
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
9. Please describe examples of tasks that you currently perform that you feel are out of the scope of your
assigned 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
10. Please list any ideas you may have that you feel would make your position and/or your Division more
efficient and effective.
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.
Personnel Interviews
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 )
Employee Survey Results
The employee survey completed revealed the following regarding the time being spent by
employees in a typical 40-hour work week:
Account Tech 100% spend less than 5 hours
ASA 46% spend less than 5 hours
Account Clerk 50% spend 5-10 hours
Revenue Examiner 35% spend 5-10 hours
Revenue Manager 29% spend 5-10 hours
0%5%
10%15%20%25%30%35%40%45%50%
AccountTech
ASA Clerk Other 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
28
Account Tech 50% spend 5-10 hours
ASA 31% spend 5-10 hours
Account Clerk 50% spend 10-20 hours
Revenue Examiner 20% spend 5-10 hours
Revenue Manager 19% spend 5-10 hours
Account Tech 50% spend less than 5 hours
ASA 69% rarely or never
Account Clerk 50% rarely or never
Revenue Examiner 10% spend 5-30 hours
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
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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.
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.
9. Please describe examples of tasks that you currently perform that you feel are out of the scope of your
assigned classification.
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
10. Please list any ideas you may have that you feel would make your position and/or your Division more
efficient and effective.
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.
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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.
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
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.
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
Employee Survey Results
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
Mississippi No response
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
Mississippi No response
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.
Mississippi No response
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
Mississippi No response
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.
Mississippi No response
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.
Mississippi No response
Is this available for all tax types?
Arkansas Yes
Georgia Yes
Mississippi No response
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%
Sales, Use & Business
96 55 4 3 0 0
60.76% 34.81% 2.53% 1.90% 0.00% 0.00%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
6 69 48 18 10 7
3.80% 43.67% 30.38% 11.39% 6.33% 4.43%
52
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
63 30 19 9 27 10
39.87% 18.99% 12.03% 5.70% 17.09% 6.33%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
73 52 18 8 6 1
46.20% 32.91% 11.39% 5.06% 3.80% 0.63%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
60 65 11 13 7 2
37.97% 41.14% 6.96% 8.23% 4.43% 1.27%
53
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
21 82 33 13 5 4
13.29% 51.90% 20.89% 8.23% 3.16% 2.53%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
75 58 14 7 3 6
47.47% 36.71% 8.86% 4.43% 1.90% 3.80%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
76 65 27 5 2 1
48.10% 41.14% 17.09% 3.16% 1.27% 0.63%
54
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
129 21 4 3 1 0
81.65% 13.29% 2.53% 1.90% 0.63% 0.00%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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%
Sales, Use & Business
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
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 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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks 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
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
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 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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
Account Tech 1 1 0 0 0 0
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
Account Tech 0 1 0 0 0 1
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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%
In a typical, 40-hour work week, please indicate the amount of time you spend performing the tasks
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
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
Organizational Chart