JOB TITLE: FIELD ENFORCEMENT AGENT SUPERVISOR, REV

JOB CODE: 70600

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 supervisory work in planning, organizing, and directing tax compliance investigations, enforcement, collections, and education work of tobacco, motor fuels, and business tax laws and regulations.

An employee in this job supervises Field Enforcement Agent staff in planning, organizing, and conducting investigations and collections to enforce compliance with state tax laws, rules, regulations, policies and procedures. Work involves interpreting state tax laws, regulations, and policies; planning, organizing, and directing delinquent tax investigations, collections, and inspections; analyzing program policies procedures and recommending revisions; and promoting taxpayer education and voluntary compliance. Work is performed independently and is reviewed by a manager through conferences and reports for program effectiveness and adherence to policies and procedures.

   DISTINGUISHING CHARACTERISTICS:

     • Work at this level is differentiated from the Field Enforcement Agent 2, REV based on the responsibility for supervising Field Enforcement Agents staff.

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.)

• Supervises staff responsible for conducting tax, special, and miscellaneous investigations of alleged violations of state tobacco, motor fuels, and business tax laws enforced by REV.

• Interprets and applies state tax laws, legal rulings, regulations, and policies.

• Works with staff from the Office of Attorney General, REV legal office, and the Criminal Tax Investigation Division to prepare cases for prosecution of tax violations.

• Reviews complaints received of possible violations and determines whether to conduct investigations to include the surveillance of suspected persons and places and the collection, evaluation, and development of evidence for use by prosecuting officials.

• Contacts and interacts with informants to obtain information on tax cases.

• Establishes and maintains liaison with state, federal, other state, and local law enforcement agencies in all activities related to the assigned investigative program.

• Participates in conferences with corporate officials, attorneys, and businesses to resolve tax liability issues.

• Meets with civic, professional, senior citizen, and various public and private organizations including taxpayer representatives to explain existing and new tax laws, rules, regulations, policies, and procedures concerning business, motor fuels, and tobacco tax matters.

• Interprets rules, regulations, policies, procedures, and objectives of the organization or program and recommends revisions for effective operations.

• Develops programs to identify non-licensed businesses, provide taxpayer education, promote voluntary compliance, and ensure compliance with applicable tax laws, rules and regulations.

• Directs the provision of technical assistance to businesses.

• Provides guidance to Field Enforcement Agents for difficult or sensitive investigations and collections activities.

• Testifies in court and at magisterial district judge offices regarding violations of tax statues by truck operators, trucking officials, oil companies, petroleum products distributors, and other individuals.

• Reviews employees’ itineraries and their investigative, activity, and administrative reports to ensure priority work is being completed and that objectives are being met.

• Performs the full range of supervisory duties.

• Travels to worksites to conduct and supervise investigations.

• Operates a motor vehicle.

• Employees in this job may participate in the performance of their subordinates’ work consistent with operational or organizational requirements.

• Performs related work as required.

ENTRY LEVEL KNOWLEDGES, SKILLS, AND ABILITIES:

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

• Knowledge of the statutory provisions, rules, eligibility criteria, and regulations governing protest and appeal procedures.

• 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 interpret and apply tax 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)

• Two years of experience as a Field Enforcement Agent 2, REV (commonwealth title);

or

• Seven years of experience in tax investigation work;

or

• Seven 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.