PURPOSE OF JOB CLASS (NATURE OF WORK)
In the Departments of Labor and Revenue Services and the Connecticut Lottery Corporation this class is accountable for performing the most complex collections and investigations through the enforcement of federal and state laws or the registration and monitoring of noncompliers.
GUIDELINES FOR JOB CLASS USE
This is an advanced professional working level distinguished from lower level Revenue Agents by the technical requirement of civil or legal process; specialized investigative skills used in-house or in the field that require an understanding and interpretation of complex legal and judicial codes; the complexity of the casework; and greater latitude in judgment and accountability.
Works under the limited supervision of an employee of higher grade.
May lead lower level Revenue Agents and support staff.
EXAMPLES OF DUTIES
Performs the most complex duties in collections; executes State tax warrants which may require garnishment of wages, attachment or seizure of assets; locates tax debtors or lottery agents and levy sources through personal visit, field investigation or utilizaton of various complex databases; secures tax revenue from noncompliers as determined through a variety of sources such as bankruptcy records, controlled substance assessments, Top 100 list, collection agencies, income tax non-filers, itinerant vendors operating at craft and trade shows, fairs and flea markets; secures and analyzes information relative to the financial standing of debtors; arranges for installment payments; examines court and town records to conduct title searches or for probate matters; reviews difficult cases and recommends action; aids taxpayers in completion of state tax returns; prepares investigative reports; assists in the training of lower level Revenue Agents; may serve subpoenas; may determine appropriateness of Offers of Compromise; may approve assessment for responsible person and successor liability; may serve as a subject matter expert on a specific collection function; performs special and related duties as required.
KNOWLEDGE, SKILL AND ABILITY
Considerable knowledge of the principles and methods of field investigation and interviewing; considerable knowledge of and ability to interpret Connecticut tax and labor tax statutes and Title 52 Statutes dealing with civil process; considerable knowledge of the terminology and practices of financial, commercial and industrial institutions; knowledge of the operations of the applicable tax administration system(s); knowledge of accounting principles; considerable interpersonal skills; oral and written communication skills; negotiation skills; considerable analytical ability; considerable ability to understand and apply administrative procedures; ability to utilize computer software; some supervisory ability.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Seven (7) years of experience in investigatory work involving the collection of delinquent accounts in a regulatory enforcement agency, financial institution, credit bureau, industrial or government security agency.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
One (1) year of the General Experience must have been at or above the level of Revenue Agent 2.
MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED
College training may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
1. Incumbents in this class may be required to travel.
2. Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
3. Incumbents must be sworn serving officers in accordance with Section 12-35 of the Connecticut General Statutes when assigned field duties. Incumbents must be available for evening and weekend duty.
4. CONNECTICUT LOTTERY CORPORATION: Incumbents must obtain an occupational license in accordance with Section 12-802a of the Connecticut General Statutes.
5. Incumbents in this class may be required to speak a foreign language.
In addition to the checking of references and of facts stated in the application, a thorough background investigation of each candidate may be made before persons are certified for appointment.
Incumbents in this class may be exposed to situations which could result in injury.
JOB CLASS DESIGNATION
(16)-ADMIN & RESID (P-5)
This replaces the existing specification for the class of Revenue Agent 2 in Salary Group AR 23 approved effective February 15, 2012. (Revised to modify Special Requirements)