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April 12, 1993

Name: Marlon E. Moore

Company: Internal Revenue Service

Thumbs up: "I like the tax laws themselves. They're forever changing and always challenging. Some people have preconceived notions about the IRS, but when they meet with us face to face and we explain the tax laws to them simply--in a way that they can understand--they realize we're doing a job and that we're people too. It's very gratifying work."

Thumbs down: "This time of year, there's a lot of emphasis in the media on the IRS, what we do and how we conduct our business. There's a lot of 'IRS bashing,' and a lot of the bad things that happen to people are publicized. But the other side of the story is never told, and we can't tell it because of disclosure reasons."

Next step: "I'm a revenue agent group manager; I manage 14 revenue agents. I'm interested in moving up to middle management; for me, the next step would be branch chief. And as openings become available, I'll apply."

Advice: "Be persistent. You get the best tax training in the world here, bar none."

Salary range: In Orange County, revenue agents earn between $22,006 and $56,576 a year; tax auditors earn $19,807 to $39,013 annually.

Educational and training requirements: Revenue agents must have a bachelor's degree with a major in accounting, equivalent work experience or a four-year degree supplemented by 24 semester hours or 36 quarter hours of accounting and auditing course work. Six semester hours or nine quarter hours of business law can be substituted for accounting or auditing classes. Requirements for tax auditors include a bachelor's degree or equivalent work experience.

Size of work force: Small. There are 750 revenue agents and tax auditors in the Laguna Niguel district.

Job description: Revenue agents examine and audit businesses' books to determine correct federal tax liabilities. Agents are in daily contact with taxpayers, tax attorneys and certified public accountants; most work is done at the taxpayer's place of business. Tax auditors conduct audits on individuals and make determinations of tax liability based upon information provided by wage earners, business people, professionals and other taxpayers. Auditors must be able to apply tax laws to individual circumstances and explain why changes in tax liability are being made.

For more information: Call the IRS recruitment office's 24-hour automated job line in Laguna Niguel at (714) 643-HIRE.

Researched by DALLAS M. JACKSON / Los Angeles Times

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