PURPOSE OF JOB CLASS (NATURE OF WORK)
In the Department of Revenue Services this class is accountable for directing the work of the Legal Division and other sections including Special Investigations and Tobacco Tax Enforcement. Acts on behalf of the Commissioner of Revenue Services as attorney in charge of Succession and Transfer Tax (Section 12-389, General Statutes).
Receives executive direction from the Commissioner or other administrative official of higher grade.
Directs the staff of the Legal Division and other assigned units.
EXAMPLES OF DUTIES
Directs staff and operations of Legal and other related units including conducting litigation before all courts in questions arising under Succession and Transfer Tax Law; coordinates, plans and manages the 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; evaluates staff; prepares or assists in preparation of division budget; maintains contacts with individuals both within and outside of division who might impact on program activities; directs preparation of compromises in inheritance tax cases where contingencies exist for approval of Attorney General; directs preparation of compromises in inheritance tax cases of double domicile, after conferences with officials of other states, for approval of Governor and 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; performs related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Considerable knowledge of and ability to apply management principles and techniques; considerable knowledge of state tax statutes including Succession, Estate and Probate tax laws; considerable knowledge of legal procedures including those followed in Probate Court, Superior Court and Supreme Court; considerable knowledge of relevant federal statutes including Internal Revenue Code with respect to Estate and Gift Taxes; considerable interpersonal skills; considerable oral and written communication skills; considerable ability to apply judicial decisions to interpretation of statutes.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Eight (8) years 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. For state employees this is the level of 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
This replaces the existing specification for the class of First Assistant Commissioner of Revenue Services in Salary Group 73. (Revised to modify content and Salary Group)