Tax examiners, collectors, and revenue agents work in clean, well-lighted offices, either in cubicles or at desks. Sometimes travel is necessary. Revenue agents at both the Federal and State levels spend a significant portion of their time in the offices of private firms accessing tax-related records. Some agents may be permanently stationed in the offices of large corporations with complicated tax structures. Agents at the local level usually work in city halls or municipal buildings. Collectors travel to local courthouses; county and municipal seats of government; businesses; and taxpayers' homes to look up records, search for assets, and settle delinquent accounts.