The number of tax returns filed will continue to increase as the labor force grows. Dampening this effect, however, is a decrease in the proportion of tax returns selected for audit and collection. Because much of the work done by tax examiners and revenue agents is now computerized, productivity has increased, limiting the need for more tax examiners, collectors, and revenue agents. Many State and local governments, as well as the Federal Government, may increasingly contract out their tax collection functions to private sector collection agencies in order to reduce costs.

Employment at the State and local levels may fluctuate with the overall state of the economy. When the economy is contracting, State and local governments are likely to freeze hiring and lay off workers in response to budgetary constraints. Employment growth is more likely to occur in Southern and Western States that are experiencing large population increases. Opportunities at the Federal level could arise from the relaxing of budget constraints imposed on the IRS, the primary employer of these workers.