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Commonwealth of Pennsylvania |
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POSITION DESCRIPTION FOR JOB POSTING |
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Position Number: 00063125 |
Description Activated On: 2/11/2026 8:18:45 PM |
Position Purpose: Describe the primary purpose of this position and how it contributes to the organization’s objectives. Example: Provides clerical and office support within the Division to ensure its operations are conducted efficiently and effectively. This position is a field position in the Bureau of Enforcement and Taxpayer Assistance (BETA) that is responsible for conducting investigations of businesses and individuals suspected of violating motor and alternative fuels taxes, business taxes, and cigarette and other tobacco taxes. |
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Description of Duties: Describe in detail the duties and responsibilities assigned to this position. Descriptions should include the major end result of the task. Example: Types correspondence, reports, and other various documents from handwritten drafts for review and signature of the supervisor. Observes and assists experienced agents in the field to gain technical experience and skill in conducting criminal and tax investigations of businesses and individuals; collection techniques and procedures such as the explanation of tax rules, regulations, reporting requirements, remittance obligations, and penalties for non-compliance; and enforcing compliance of the tax laws and regulations for all taxes administered under BETA through the collection of delinquent taxes and missing returns. Participates in the field activity as part of canvassing to determine if unregistered businesses are operating without appropriate licenses. Participates with taxpayer education via the New Registration Outreach and will conduct the above as determined by the manager/supervisor. Observes, assists and conducts road detail to ensure proper registration of qualified motor carrier vehicles. Observes, assists and conducts on-site testing of qualified vehicles or storage facilities for the presence of dyed fuel to determine composition and taxability of fuels. Observes, assists and conducts investigations of taxpayers to collect delinquent taxes and other monies by utilizing computer programs such as PATH, BRIDGES and web enabled taxpayer inquiry system. Observes, assists and conducts investigation and confiscation, arrest and prosecution of persons involved in the possession, transportation or sale of contraband cigarettes and tobacco products. Observes, assists and conducts pre-license investigations. Observes, assists and conducts making arrests and executing searches pursuant to warrants. Observes, assists and conducts collecting, preparing, and submitting physical evidence for appropriate laboratory analysis. Observes, assists and conducts with preparing investigative reports with appropriate recommendations and substantiating documentation necessary to initiate legal action. Conducts detailed inventory of confiscated cigarettes, tobacco products and property and follows rules of evidence. Assists with interviewing witnesses and interrogating suspects to obtain information, conducting surveillance of suspected persons or locations, examining and analyzing all information and records, preparing reports and evidence for presentation to prosecuting officials, making arrests and executing searches pursuant to court ordered warrants. Assists with arrests of individuals, which may include the preparation of Affidavits of Probable Cause, Search Warrants, Criminal Complaints, fingerprinting, laboratory reports and non-traffic citations/code enforcements. Prepares reports for presentation to prosecutors and/or Cigarette Licensing Board. Inspects cigarette stamping agencies, OTP Manufacturers and wholesalers, retail stores and vending machines to assure compliance with the law. Investigates new applicants for cigarette stamping agency, OTP Manufacturers and/or wholesaler license. Conducts periodic inspections on cigarette stampers, OTP Manufacturers and wholesalers, retail stores and vending companies. Investigates cigarette tax refunds due cigarette stamping agencies. Conducts surveillance. Observes, assists and conducts interviewing witnesses and interrogating suspected violators to obtain information. Searches various records in county and local government offices and makes inquiries of financial institutions, utility offices, post offices, internet and any other resources available to locate taxpayers. Evaluates financial statements and balance sheets in order to determine the delinquent taxpayer’s ability to remit payment on past due taxes. Demands in a professional manner full payment of all owed taxes, interest, penalty, legal fees, delinquent tax returns and makes collection of those monies. Assists with developing and establishing payment plans. Observes, assists and conducts miscellaneous investigations on suspected violations for non-compliance with tax laws and regulation. Observes, assists and conducts the preparation of non-traffic and traffic citations, against those taxpayers that fail to comply with the tax laws, for filing with the local District Judge or other appropriate Court. Updates and maintains taxpayer account information in PATH and web enabled taxpayer inquiry systems to ensure all account information is captured and the accounts are monitored for continued compliance as it relates to progressive enforcement. Prepares investigative reports with appropriate recommendations and substantiating documentation necessary to initiate legal action and submitting it to the supervisor for approval. Uses and maintains Laptop/Tablet, cameras, radios, state vehicle, cellular phones, and other Commonwealth issued equipment to perform job duties. Maintains assigned vehicle per Commonwealth guidelines which include obtaining required state inspections and periodic maintenance and submits required monthly automotive reports, expense reports and other related administrative reports in a timely fashion. Maintain good public relations with taxpayers, various business entities, and agencies on the federal, local, and state levels. Prepares itinerary and daily and weekly Activity Logs. Observes, assists and conducts with issuing Secretary Writs Demonstrate a commitment to meeting expectations of the bureau/program’s customer(s) at all times. Apply Lean thinking in day-to-day tasks. Being mindful of internal controls and risk management when changes are made to a process. Treats others equitably and adheres to diversity and inclusion. Performs related work as required. |
Decision Making: Describe the types of decisions made by the incumbent of this position and the types of decisions referred to others. Identify the problems or issues that can be resolved at the level of this position, versus those that must be referred to the supervisor. Example: In response to a customer inquiry, this work involves researching the status of an activity and preparing a formal response for the supervisor’s signature. Determines the delinquent taxpayer’s ability to pay past due taxes. Determines the amount of all owed taxes, interest, penalty, legal fees, and delinquent tax returns. Prepares investigative reports with appropriate recommendations and substantiating documentation for audit, criminal or other legal actions against delinquent taxpayers. Determines fuel coloration. Determines proper registration and licensing. When appropriate, the FEA I exercises personal judgment on techniques to carry out the assignment when in the field. |
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Requirements Profile: Identify any specific experience or requirements, such as a licensure, registration, or certification, which may be necessary to perform the functions of the position. Position-specific requirements should be consistent with a Special Requirement or other criteria identified in the classification specification covering this position. Example: Experience using Java; Professional Engineer License Experience: Licenses, registrations, or certifications: 1. Class C Driver's License 2. N/A 3. N/A 4. 5. 6. |
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Essential Functions: Provide a list of essential functions for this position. Example: Transports boxes weighing up to 60 pounds.
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