04/22/1998 70853

CRIMINAL TAX INVESTIGATOR SUPERVISOR

DEFINITION: This is supervisory 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 is responsible for performing supervisory criminal investigation work in major investigations of evasion, failure to file or pay legitimate taxes due, and other alleged or suspected criminal violations by individuals, businesses, and corporations. Work involves planning, organizing, and assigning investigations, and reviewing financial analysis and audits conducted by subordinate investigators to determine whether the party being investigated is in compliance with tax laws and regulations. Work includes supervising the review and analysis of private and public records, the tracing of financial transactions of individuals or businesses suspected of criminal activities, the reconstructing of accounts or records through secondary sources in order to detect and acquire evidence of tax evasion schemes of organized crime attempting to infiltrate legitimate business enterprises and government, and the investigation of individuals suspected of fraudulently filing and receiving property tax/rent rebate payments. Work also includes supervising joint investigations overseeing the coordination of investigative activities of Revenue Field Auditors, Revenue Enforcement Collections Agents, Revenue Enforcement Agents, Special Investigators, and Criminal Tax Investigators, and supervising the coordination of joint investigations involving the Office of Attorney General, federal, state, and local authorities, and other investigative agencies. Work involves regular travel to work sites where investigations are being conducted and to other investigative agencies to provide assistance and coordination in joint investigations. General supervision is received from an administrative superior. Work is reviewed through conferences and investigative reports and results.

EXAMPLES OF WORK: Supervises investigators in the conduct of major investigations to uncover evidence and gather information regarding criminal tax violations by individuals, businesses, and corporations, and may include investigations involving organized crime figures with illegal activities involved with legitimate business enterprises.

Plans, organizes, assigns, and determines work priorities for a staff of Criminal Tax Investigators.

Reviews investigative methods including collecting evidence, conducting surveillance, interviewing witnesses, corresponding with informants, and reconstructing accounts and records in order to detect and acquire evidence of tax or property tax/rent rebate violations.

Reviews, evaluates, and approves investigative reports and financial analysis, and provides direction to subordinate employees regarding investigation methodology and procedures. Reviews and approves conclusions recommended by subordinate investigators regarding the pursuance of criminal charges against individuals, businesses, and corporations.

Provides assistance to 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 knowledge of the case.

Reviews and analyzes private and public records, financial records, and audits.

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.

Travels regularly to assist and supervise the conduct of investigations assigned.

Evaluates work performance of subordinates, and prepares and signs Performance Evaluations.

Approves or disapproves employee requests for leave.

Interviews prospective employees and recommends candidates for hire.

Trains Criminal Tax Investigators in investigative methods and techniques.

Receives and reviews grievances and complaints and resolves or recommends solutions.

Investigates or assists in the investigation of employee misconduct or substandard work performance and administers corrective action, including disciplinary action.

Participates in the performance of subordinates' work consistent with operational or organizational requirements.

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 principles, methods, and techniques of criminal investigations.

Knowledge of state tax and property tax/rent rebate laws, rules and regulations, and policies and procedures.

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

Knowledge of surveillance techniques.

Knowledge of the principles and practices of effective supervision.

Ability to plan, organize, and assign work to investigative employees.

Ability to establish work priorities and investigation objectives.

Ability to review and evaluate the effectiveness of investigative techniques and evidence collection methods.

Ability to review comprehensive investigative and financial reports.

Ability to interpret state tax and property tax/rent rebate laws, rules and regulations, and policies and procedures.

Ability to review and evaluate work performance and employees.

Ability to interview and recommend candidates for hire.

Ability to review and discuss grievances and complaints with employees and to recommend solutions or provide appropriate responses.

Ability to train employees in investigative methods and procedures.

Ability to investigate incidents of employee misconduct or sub- standard work performance and take corrective action, including discipline.

Ability to communicate effectively with subordinates, administrative superiors, investigative personnel, district attorneys, taxpayers, and representatives from other federal, state, and local agencies.

MINIMUM EXPERIENCE AND TRAINING: One year of experience as a Criminal Tax Investigator 2;

                                                                                                                              or

Four 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.