JOB TITLE: FIELD ENFORCEMENT AGENT 2, REV

JOB CODE: 70572

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 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 leads and 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; coordinating with outside agencies for the purposes of gathering information for investigations; coordinating the work of other field enforcement staff involved in conducting investigations; and issuing citations or writs. Work includes applying proper investigation and collections methods and techniques. Work is performed with considerable independence and is evaluated by an FEA Supervisor through periodic conferences for adherence to policies and procedures and effectiveness of results.

   DISTINGUISHING CHARACTERISTICS:

     • Work at this level is differentiated from the Field Enforcement Agent 1, REV based on the responsibility for serving as lead agent of investigations, and the authorization to issue citations or writs resulting from an investigation.

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.)

• Leads and conducts tax, special, and miscellaneous investigations of alleged violations of state tobacco, motor fuels, and business tax laws enforced by the Department of Revenue.

• Delegates tasks within an investigation to other agents.

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

• Conducts 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. Issues Secretary Writs as needed.

• Reviews reports, evidence gathered, and recommendations made by other agents; and prepares the final investigative report or prosecution package.

• Provides interpretations of state tax laws, court decisions, and other legal provisions applicable to the investigation of cases.

• Serves as a lead agent in joint investigations with other state, local, or federal enforcement agencies.

• Performs road checks of truck operators to ensure motor carrier road tax decals are displayed and tests and verifies type of fuel commodity being transported. Issues 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 and issues citations as appropriate.

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

• Provides assistance and on-the-job training to other Field Enforcement Agents on processes, methods, techniques, laws, and regulations pertaining to investigations.

• Travels to worksites to conduct investigations.

• Operates a motor vehicle.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGE, SKILLS, AND ABILITIES:

• Knowledge of the principles, practices, and techniques of tax investigations.

• Knowledge of the principles and practices of tax law enforcement and tax collections.

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

• Ability to ascertain facts by personal interview, research, observation, and the examination of financial or other records.

• Ability to establish and maintain effective working relationships.

• Ability to communicate effectively orally.

• Ability to communicate effectively in writing.

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

• One year of experience as a Field Enforcement Agent 1 (commonwealth title);

or

• Five years of experience in tax investigation work;

or

• Five 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.