State of Connecticut Executive Branch

Tax Enforcement Special Agent (8667PS)

$41.35-$51.96 Hourly / $3,307.78-$4,156.37 BiWeekly /
$86,333.00-$108,481.00 Yearly

PURPOSE OF JOB CLASS (NATURE OF WORK)

In the Department of Revenue Services, Division of Collection and Enforcement this class is accountable for performing the most complex tasks in investigations of civil and criminal violations of the Connecticut Tax Statutes.

SUPERVISION RECEIVED

Works under the limited supervision of an employee of higher grade.

SUPERVISION EXERCISED

Leads other Tax Enforcement Agents as assigned.

EXAMPLES OF DUTIES

  • Conducts the most difficult and complex investigations of suspected tax evasion cases; 
  • Registers and secures tax revenue from non-compliers including itinerant vendors operating at craft and trade shows, fairs and flea markets; 
  • Executes state tax warrants through garnishment of wages, attachment or seizure of tax debtor assets; 
  • Performs surveillance; 
  • Gathers evidence; 
  • Takes statements and depositions; 
  • Prepares summaries and reports of investigations for case records including recommendations for tax assessments; 
  • Obtains warrants and makes arrests; 
  • Prepares recommendations for prosecution and application of penalties in civil cases; 
  • Performs surveillance; 
  • Executes tax warrants through garnishment of wages, attachments or seizure of tax debtor assets; 
  • Trains and leads Tax Enforcement Agents in performance of their duties; 
  • Reviews the work of Tax Enforcement Agents for completeness, accuracy and conformance to established policies and procedures; 
  • May represent the department at conferences and seminars; 
  • Performs related duties as required.

KNOWLEDGE, SKILL AND ABILITY

  • Considerable knowledge of
    • and ability to apply relevant state tax laws, policies and regulations; 
    • methods and techniques of police investigations including laws of arrest and search and seizure; 
    • interviewing methods and procedures; 
  • Knowledge of accounting principles, practices and procedures related to tax liability; 
  • Considerable
    • interpersonal skills; 
    • oral and written communication skills; 
  • Ability to
    • analyze and evaluate intelligence data and reports in complex investigations and make independent decisions in accordance with established policies and procedures; 
    • utilize computer software; 
  • Supervisory ability.

MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE

Seven (7) years of experience in investigative work in a regulatory enforcement agency or industrial or government security agency.

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.

SPECIAL REQUIREMENTS

  • Incumbents in this class must be certified as a Police Officer by the Connecticut Police Officer Standards and Training Council or the Connecticut State Police. Incumbents in this class must be appointed as a Special Police Officer pursuant to Section 29-18b of the Connecticut General Statutes. Loss of either status will result in removal from this class.
  • Incumbents in this class may be required to travel.
  • Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.

CHARACTER REQUIREMENTS

In addition to the checking of references and of facts stated in the application, a thorough background investigation may be made before persons are certified for appointment.

PHYSICAL REQUIREMENTS

  • Incumbents in this class must be in good health and must have and retain sufficient physical strength, stamina, agility, visual and auditory acuity to effectively perform the duties of the class.
  • Applicants may be required to pass a comprehensive physical examination.

WORKING CONDITIONS

  • Incumbents in this class may be exposed to dangerous situations which could result in injury.
  • Incumbents may be required to conduct investigations or surveillance at night or during early morning hours under unpleasant conditions.

COMPENSATION GUIDELINES

In accordance with applicable collective bargaining agreement's compensation guidelines.

JOB CLASS DESIGNATION

Classified/Non-Examined

OCCUPATIONAL GROUP

(14)-Inspection-Investigation

BARGAINING UNIT

(09)-PROTECT SERV (NP-5)

EEO

(4)-Protective Service

SALARY INFORMATION

PS 17

ACKNOWLEDGEMENT

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.

CANCELLATION CLAUSE

This replaces the existing specification for the class of Tax Enforcement Special Agent in Salary Group PS 17 approved effective October 7, 2022. (Revised to modernize format and add Acknowledgement section) Final No. 23-256

EFFECTIVE DATE

10/02/2023
CLASS: 8667PS; EST: 5/20/1977; REV: 10/4/2023;