Which role besides the standard duties is explicitly allowed for the collector?

• A. CFO
• B. Collector of Arrears
• C. Auditor
• D. Attorney

Answer: (B)

The main idea is that a collector can be given an explicit extra duty that falls naturally within revenue enforcement: acting as the Collector of Arrears. When the rule or regulation allows this role, it means the same officer can pursue past-due taxes using the same authority, procedures, and tools already used for current collections. This keeps revenue recovery streamlined and avoids creating a separate position for arrears work, which is why it’s considered explicitly allowed as an additional duty.

The other roles don’t fit because they involve different functions, qualifications, and potential conflicts with the collector’s core task. A CFO handles financial strategy and reporting, an auditor reviews records for accuracy and compliance, and an attorney provides legal representation. None of these align with the collector’s mandate to collect taxes, so they aren’t the explicitly allowed extra role.