06/01/1989 70851

CRIMINAL TAX INVESTIGATOR 2

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

An employee at this level travels to conduct or lead a team of investigators in major investigations of evasion, failure to file, failure to pay, and other alleged or suspected criminal violations by large multi-state businesses and corporations and/or parent and subsidiary organizations and business enterprises. Cases involving incursion into legitimate business enterprises by organized crime are also investigated at this level. Work includes analyzing financial books and records of highly sophisticated accounting systems of large businesses using indirect accounting methods to determine the tax liability. Employees conduct comprehensive 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. Work includes conducting investigations to uncover tax evasion schemes of organized crime attempting to infiltrate businesses, government, and labor unions. Investigations may be highly sensitive because they involve prominent political, entertainment or sports figures and are subject to widespread coverage by the news media. Work may involve functioning as a team leader including coordinating the investigative activities of Revenue Field Auditors, Revenue Field Investigators, Revenue Enforcement Agents, and Criminal Tax Investigators; serving as a training instructor; and reviewing reports when completed by team members. The general course and scope of investigations is determined by the director but the employee exercises independent judgment on investigative techniques and exercises initiative in recognizing, exploring and exploiting leads. Supervision is received from the criminal tax investigations director who provides investigative goals and objectives. Work is evaluated and reviewed through detailed reports of investigations and through periodic conferences to determine the attainment of investigative goals, the presentation of evidence and sound conclusions based on the evidence.

EXAMPLES OF WORK: Conducts or leads a team of investigators in the conduct of major investigations to uncover evidence and gather information regarding criminal tax violations by large multi-state businesses and corporations to include parent and subsidiary organizations and may include investigations involving
organized crime figures with illegal activities interwoven into legitimate business enterprises.

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.

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.

Conducts investigations to uncover tax evasion schemes of organized crime attempting to infiltrate businesses, governments, and labor unions.

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.

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

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

Knowledge of state tax laws and regulations.

Knowledge of surveillance techniques.

Skill in operating adding machines and calculators.

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 working relationships in all public contacts.

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

Ability to conduct interviews and interrogations.

Ability to testify in court.

Ability 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.

MINIMUM EXPERIENCE AND TRAINING: Two years of experience as a Criminal Tax Investigator 1;

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Two years of criminal tax investigation experience; and a bachelor's degree, including or supplemented by 18 credits in\ accounting. Criminal tax investigation experience involving the use of direct and indirect methods of proving tax liabilities may be substituted for the required education on a year-for-year basis. Appropriate graduate level education may be substituted for the required experience on the basis of two years of education for each year of experience. Graduate level education and criminal tax experience may not be substituted for the 18 credit hours in accounting.