In the Department of Revenue Services this class is accountable for administering the programs and operations of the Legal Division and other sections including Special Investigations and Tobacco Tax Enforcement and acts on behalf of the Commissioner of Revenue Services as attorney in charge of Succession and Transfer Tax (Section 12-389, Connecticut General Statutes).
Receives executive direction from the Commissioner or other administrative official of higher grade.
Administers programs and operations of division; directs all staff.
EXAMPLES OF DUTIES
Administers staff and operations of Legal Division and other related units including conducting litigation before all courts in questions arising under Succession and Transfer Tax Law;
Coordinates, plans and manages Legal Division, Special Investigations and Tobacco Tax Enforcement sections activities;
Formulates program goals and objectives;
Develops or assists in development of related policy;
Administers pertinent laws;
Prepares or assists in preparation of division budget;
Maintains contacts with individuals within and outside of division who might impact program activities;
Directs preparation of compromises in inheritance tax cases where contingencies exist for approval of the Attorney General;
Directs preparation of compromises in inheritance tax cases of double domicile, after conferences with officials of other states, for approval of the Governor and the Attorney General;
Advises Tax Commissioner, Deputy Tax Commissioner and all directors on application of law to a particular situation;
Makes recommendations in areas of litigation to Assistant Attorney General assigned to Department of Revenue Services;
Drafts, amends, and revises tax laws, regulations and administrative rulings;
Directs preparation of court cases involving Succession and Transfer Tax Law;
Directs handling of correspondence and determines policies to be allowed in establishing values of properties listed in estates of decedents;
Drafts proposed legislation;
Represents Tax Commissioner at legislative public hearings on proposed legislation;
Evaluates and approves all petitions for tax exempt status;
Participates on tax panels before special groups;
Leads the recruitment and hiring of staff, including outreach, interview and selection;
Performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Considerable knowledge of
and ability to apply management principles and practices;
and ability to apply relevant state and federal laws, statutes and regulations including Internal Revenue Code with respect to Estate and Gift Taxes;
state tax statutes including Succession, Estate and Probate tax laws;
legal procedures including those followed in Probate Court, Superior Court and Supreme Court;
oral and written communication skills;
Considerable ability to apply judicial decisions to interpretation of statutes.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Eight (8) years of experience in the practice of law involving taxation in both court and office work environments.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
Four (4) years of the General Experience must have been in a supervisory role over other attorneys.
NOTE: For state employees this experience is interpreted at the level of a Tax Attorney 3.
Incumbents in this class must be admitted to practice law in the State of Connecticut.
JOB CLASS DESIGNATION
(1)-Officials And Administrators
As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes. As such, a job class is not meant to be all-inclusive of every task and/or responsibility.
This replaces the existing specification for the class of First Assistant Commissioner of Revenue Services in Salary Group 74 approved effective August 23, 2013. (Revised to add Acknowledgement section and modify content) Final 22-007