06/01/1989 70850

CRIMINAL TAX INVESTIGATOR 1

DEFINITION: This is journeyman level criminal tax investigation work in the Department of Revenue involving the identification, investigation, and prosecution of violators of Commonwealth tax laws and regulations.

An employee in this class travels to conduct routine investigations of alleged or suspected criminal tax violations involving evasion, failure to file, failure to pay, and other criminal violations by individuals, businesses, and corporations. Work includes examining and analyzing financial books and records of accounting systems of moderate size businesses, using direct and indirect accounting methods to determine tax liability. Employees conduct financial audits to determine whether companies' financial data and documents are in compliance with tax laws and regulations. Employees also review and analyze private and public records, trace financial transactions of individuals or businesses suspected of criminal activities, reconstruct accounts or records through secondary sources in order to detect and acquire evidence of tax violations. Investigations may involve political, entertainment or sports figures and are subject to widespread coverage by the news media. Work may involve working with Revenue Field Auditors, Revenue Field Investigators, Revenue Enforcement Agents and Criminal Tax Investigators. The general course and scope of an investigation are determined by the director, but the employee exercises independent judgement on investigative techniques and exercises initiative in recognizing, exploring and exploiting leads. More complex and difficult investigations may be conducted under the guidance of a higher level criminal tax investigator. Supervision is received from the criminal tax investigations director and is evaluated and reviewed through detailed reports of investigations and through regular conferences to determine the attainment of investigative goals, the presentation of evidence, and sound conclusions based on the evidence.

EXAMPLES OF WORK: Conducts detailed investigations to uncover evidence and gather information regarding criminal tax violations by businesses, individuals, partnerships, and corporations.

Procures and examines private and public records such as deeds, contracts, bank statements, ledgers, financial statements, profit and loss statements and other financial records to determine sources of assets, method of operations and involvement in criminal tax violations.

Collects, evaluates, develops and prepares evidence for orderly presentations.

Conducts surveillances of taxpayers and others.

Seeks out, contacts and manages informants to obtain information.

Interviews witnesses to obtain evidence and leads; and interrogates taxpayers to obtain statements or confessions.

Evaluates sources of information to determine reliability.

Prepares detailed reports of investigation setting forth evidence, facts, conclusions and recommendations.

Assists the prosecuting attorney concerning accounting and income tax matters.

Presents evidence and testimony at hearings and appears in court to testify as a witness based on the investigator's knowledge of the case.

Conducts comprehensive financial audits of companies and businesses.

Reviews and analyzes private and public records.

Traces financial transactions of individuals or businesses suspected of criminal activities.

Reconstructs accounts or records through secondary sources in order to detect and acquire evidence of tax violations.

Confers with and coordinates the scope and conduct of the investigation with Federal, state, and local officials, district attorneys, and other investigative agencies.

Drafts writs for records or testimony.

Reviews tax returns to determine if state tax laws have been violated.

Travels regularly to work sites to conduct investigations.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Knowledge of commonly accepted principles and methods of accounting and financial auditing.

Ability to learn the basic rules of evidence and the application of constitutional law to criminal cases.

Ability to learn the principles, methods and techniques of criminal investigations.

Ability to learn state tax laws and regulations.

Ability to learn surveillance techniques.

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

Ability to prepare concise but accurate and complete reports.

Ability to establish and maintain effective work relationships in all public contacts.

Ability to speak and write effectively and arrive at sound conclusions.

Ability to learn to conduct interviews and interrogations.

Ability to learn to testify in court.

Ability to learn to properly plan the course of an involved and broad investigation and to incorporate flexibility into the investigation to enable the investigator to adequately explore unforeseen leads as they may develop in the course of the investigation.

Skill in operating adding machines and calculators.

MINIMUM EXPERIENCE AND TRAINING: A bachelor's degree including or supplemented by 18 credits in accounting. Professional financial auditing experience involving the testing of books and records of commercial establishments to determine accuracy of balance sheets and operating statements may be substituted for the required education on a year-for-year basis. Graduate level education and auditing experience may not be substituted for the 18 credit hours in accounting.

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Any equivalent combination of experience and training which includes 18 credits in accounting.