JOB TITLE: FIELD ENFORCEMENT AGENT 1, REV

JOB CODE: 70571

SERIES NATURE OF WORK: The Field Enforcement Agent (FEA) job series describes technical field work in tax compliance investigations, enforcement, collections, and public education regarding tobacco, motor fuels, and business tax laws and regulations enforced by the Department of Revenue (REV).

DEFINITION: This is beginning level technical field work in tax compliance investigation, enforcement, collections, and education work of tobacco, motor fuels, and business tax laws and regulations.

An employee in this job conducts tax investigations of businesses and individuals suspected of violating state tax laws. Work involves collecting delinquent taxes and evidence used in the prosecution of violators; promoting voluntary compliance and taxpayer education; applying proper investigation and collections methods and techniques; providing interpretations of state tax laws, court decisions, and other legal provisions applicable to investigations; and participating in joint investigations with other state, local or federal enforcement agencies. Work is performed independently and is evaluated by an FEA Supervisor through periodic conferences for adherence to policies and procedures and effectiveness of results.

EXAMPLES OF WORK: (NOTE: The examples of work are representative of the work, but every position classified to this job may not perform all examples of work listed. Conversely, this is not an all-inclusive list of work examples.)

• Conducts tax, special, and miscellaneous investigations of alleged violations of state tobacco, motor fuels, and business tax laws enforced by REV.

• Collects, evaluates, and develops evidence for cases by conducting surveillance, interviewing witnesses and interrogating suspects, obtaining information from informants, and evaluating sources to determine reliability.

• Assists in roadside inspection of vehicles for compliance with permit and registration requirements.

• Examines bank records, tax returns, and all apparent or concealed liabilities to determine financial backgrounds and to verify whether businesses are properly licensed, registered, and reporting and remitting required taxes.

• Assists higher-level staff with issuance of Secretary Writs as needed.

• Participates in conducting road checks of truck operators to ensure motor carrier road tax decals are displayed and tests and verifies type of fuel commodity being transported.

• Assists in issuing citations for dyed fuel violations.

• Conducts inspections of tobacco products manufacturers, wholesalers, cigarette stamping agencies, retail stores, and vending machines to ensure compliance with the law.

• Investigates and reports on new license applicants.

• Investigates cigarette tax refunds owed to cigarette stamping agencies, witnesses cigarette restamping, and inspects damaged or stale cigarettes for tax stamps.

• Evaluates the financial resources of the delinquent business to determine ability to pay, profitability, integrity of tax reporting, and the most appropriate payment method for assigned cases.

• Demands and collects delinquent taxes, penalty, interest, legal fees, and delinquent tax returns of tax debtors.

• Prepares investigation reports with appropriate recommendations and substantiating documentation necessary to initiate appropriate legal action.

• Provides technical assistance to businesses on tax systems and services.

• Appears in court to present testimony and evidence as a prosecution witness.

• Travels to worksites to conduct investigations.

• Operates a motor vehicle.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

• Knowledge of the principles, methods, and techniques of tax investigations or business-related collections operations.

• Knowledge of basic accounting principles and practices.

• Knowledge of the use and functionality of Microsoft Office Suite software.

• Ability to interpret and apply laws, rules, regulations, policies, and procedures.

• Ability to establish and maintain effective working relationships.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

• Ability to operate a motor vehicle.

MINIMUM EXPERIENCE AND TRAINING: (NOTE: Based on the Entry Level Knowledges, Skills, and Abilities)

• Four years of experience in tax investigation work;

or

• Four years of experience in collections operations in a business, commercial, industrial, government, or finance office;

or

• An equivalent combination of experience and training.

SPECIAL REQUIREMENT:

• All positions require possession of an active motor vehicle license.