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.
Works under the limited supervision of an employee of higher grade.
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; registers and secures tax revenue from non-compliers including itinerant vendors operating at craft and trade shows, fairs and flea markets; trains and leads Tax Enforcement Agents in performance of their duties; reviews their work for completeness, accuracy and conformance to established policies and procedures; may represent 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; considerable knowledge of methods and techniques of police investigations including laws of arrest and search and seizure; considerable knowledge of interviewing methods and procedures; basic knowledge of accounting principles, practices and procedures related to tax liability; considerable interpersonal skills; considerable 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; ability to utilize computer software; some 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 equaling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
1. 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.
2. Incumbents in this class may be required to travel.
3. Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
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.
1. 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.
2. Applicants may be required to pass a comprehensive physical examination.
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.
JOB CLASS DESIGNATION
(09)-PROTECT SERV (NP-5)
This replaces the existing specification for the class of Tax Enforcement Special Agent in Salary Group PS 17 approved effective November 18, 2004. (2012 SCOPE Review)