05/01/1988 70760

REVENUE ENFORCEMENT MANAGER

DEFINITION: This is managerial work in planning, organizing and directing criminal investigative and enforcement work in a District Field Office for Motor Fuel Taxes in the Department of Revenue.

An employee in this class is responsible for the administration of all activities within the District Office. Work involves planning, organizing and directing the criminal investigations and enforcement of multi-state businesses and individuals involving Liquid Fuels Tax, Fuel Use Tax, Oil Company Franchise Tax, Motor Carrier Road Tax, and Bus Compact Tax. An important aspect of this work involves working with the Legal Office, Criminal Tax Investigations Office, and Attorney General's Office in preparing cases for prosecution. Supervision is exercised over subordinates, supervisors, and clerical personnel engaged in the collection, enforcement and criminal investigations. Work involves frequent contact with taxpayers and their representatives to provide interpretation of the various tax laws and administrative policies. Work includes directing office activities, scheduling road checks, evaluating employee performance, reviewing leave requests for approval, interviewing and recommending employee selection, evaluating employee training needs, and receiving and resolving or recommending the resolution of grievances and complaints for District Field Office staff. Work requires reviewing and analyzing program policies and operating procedures and developing and implementing or recommending the implementation of program revisions. Work includes participating in the formulation of policies and procedures for the District Field Office for the criminal investigations and enforcement program, as well as analyzing and commenting on proposed changes for Liquid Fuels Tax, Oil Company Franchise Tax, Motor Carrier Road Tax and Bus Compact Tax. Initiative and independent judgment are exercised within the framework of existing laws and agency policies. Work is reviewed by a Bureau Director for attainment of program objectives and efficient and effective office operations through a review of reports and conferences.

EXAMPLES OF WORK: Plans, organizes, directs and supervises the activities of the criminal investigative and enforcement of multi-state businesses and individuals involving Liquid Fuels Tax, Fuel Use Tax, Oil Company Franchise Tax, Motor Carrier Road Tax, and Bus Compact Tax.

Assigns work, reviews and approves completed work; counsels employees concerning work-related problems and behavior; conducts training involving the administrative policies and procedures pertaining to the Regional Field Office; investigates and resolves or recommends resolution of employee grievances; ratesand/or reviews performance evaluations for the personnel assigned to the Regional Field Office; interviews and recommends applicants for employment; and recommends employees for promotion or training, as appropriate.

Reviews and analyzes on a continuing basis the policies and operating procedures within the district and develops or institutes changes to improve the day-to-day operation of the District Office.

Testifies at District Justice hearings and in court regarding tax violations.

Plans and organizes work, assigns work, determines work priority, sets goals, and reviews work performance.

Interprets rules, regulations, policies, procedures, standards, and objectives of the organization or program for subordinates.

Corresponds with attorneys, accountants, District Justices and taxpayers.

Participates in conferences with corporation officials, attorneys and taxpayers to resolve tax liability issues.

Initiates corrective disciplinary action for minor misconduct by subordinates and recommends major corrective disciplinary action or dismissals.

Meets with subordinates to inform them of changes to rules, regulations, policies, and procedures; meets with subordinate supervisors to discuss common problems and insure they are working toward their resolution.

Coordinates investigative activities with law enforcement agencies and personnel at all levels of government; the appearance of enforcement agents in court to present testimony; the evaluation of sources of information for reliability; the preparation of detailed investigative reports.

Establishes standards to measure subordinates; performance; discusses performance standards with subordinates.

Reviews and analyzes monthly activity reports to determine work being performed, program trends, and program effectiveness.

Reviews reports, correspondence, and memorandums to determine work being performed and adherence to established goals and objectives.

Reviews administrative forms completed by subordinates for adherence to appropriate administrative rules, regulations, policies, and procedures.

Provides advice to subordinates on unusual or difficult problems.

Receives grievances and complaints, conducts initial investigation into causes and conditions, discusses with employees, and resolves or recommends solutions to grievances and complaints.

Interprets contractual and administrative rights and obligations for subordinates and modifies work environment or process to conform to changing conditions.

Approves leave requests; and reviews sick leave usage of subordinates to determine if pattern of abuse exists.

Works with the Legal Bureau on tax violations.

Analyzes and provides comments on the effect of proposed statutory changes and recommends legislative action on improving the taxes.

Travels to direct investigations.

Operates a motor vehicle in the performance of assigned duties.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of the principles and practices of basic accounting.

Knowledge of applicable Pennsylvania and Federal tax laws, rules, and regulations pertaining to Fuel Use Tax, Liquid Fuels Tax, Oil Company Franchise Tax, Motor Carrier Road Tax and Bus Compact Tax.

Knowledge of basic rules of evidence.

Knowledge of the principles, methods, and techniques of criminal investigations and enforcement.

Knowledge of current labor agreement provisions which affect the supervision of employees, the assignment of work and overtime, handling of grievances and evaluation of work performance.

Knowledge of the principles, methods, and techniques of investigations and enforcement.

Ability to learn the principles and methods of public administration.

Ability to implement modern managerial methods in planning, organizing and directing the work of subordinates.

Ability to apply generally accepted accounting principles within the appropriate investigative functions of the district.

Ability to plan and organize work and assign work to subordinates.

Ability to understand the basic rules of legal evidence, and the principals and methods of investigation and law enforcement.

Ability to express ideas clearly and concisely, orally and in writing.

Ability to analyze, comment on and recommend proposed statutory changes and legislative action.

Ability to comprehend and effectively administer personnel policies and procedures established, either contractually or administratively, by the Department.

Ability to travel to work.

Ability to maintain effective working relations with taxpayers.

Ability to supervise work activities of subordinates effectively.

Ability to evaluate employees' performance and prepare Employees' Performance Evaluation reports.

Ability to testify in court on tax violations.

Ability to prepare reports as required.

MINIMUM EXPERIENCE AND TRAINING: Two years of experience as a Revenue Enforcement Supervisor and six hours in accounting or three hours in auditing;

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Three years of experience as a Revenue Auditor 2 and one year as a supervisor;

                                                                                                                                                         or

Two years of experience as a Revenue Auditor Supervisor;

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Any equivalent combination of experience and training which includes six hours in accounting or three hours in auditing.