REQUIRED QUALIFICATIONS FOR APPOINTMENT: KNOWLEDGE SKILLS AND CAPACITIES: A working knowledge of the pertinent provisions of the state's tax laws, rules and regulations dealing with taxpayer liability and the ability to interpret such laws, rules, and regulations to individuals, partnership and corporate business organizations; a working knowledge of investigative techniques involved in the collection of delinquent taxes, and the ability to apply said techniques, a working knowledge of the legal principles of property rights and the ability to apply said principles in seeking liens on property for tax collection purposes; the ability to read and interpret financial statements for tax collection purposes, a working knowledge of the laws, rules, and regulations governing the collection of delinquent taxes and the ability to apply said laws, rules, and regulations; a working knowledge of state and federal insolvency laws and proceedings; the ability to establish and maintain effective working relations with delinquent taxpayers or their representatives; and related capacities and abilities. To advice taxpayers on such matters as taxable income, allowable deductions, and the taxability of articles or service to facilitate the preparation of delinquent returns, and also advise taxpayers of the various payment provisions of the state tax laws and their possible liability for penalties if they fail to comply with such provisions.