SPECIAL AGENT 2

Code: 51344 State Competitive Range: FA21 (FY 2027) Work week NE: FLSA coveredOvertime table (4A:3, Appx. A)

Salary: $86,543.32 - $139,798.28/year FY 2027 schedule (last updated 2026-07-27)

Official job specification

The text below is the official specification published by the New Jersey Civil Service Commission. The plain-language summary and analysis above are derived from it by NJ Civil Service Navigator. Source: the official specification page at NJ CSC.

Definition

Under the direction of a Supervising Special Agent, or other supervisory official in the Department of Treasury, conducts intra and interstate investigation functions related to criminal and civil violations of New Jersey tax laws administrated by the Division of Taxation; recommends and initiates legal proceedings against violators and assists in the preparation of legal documentation and presentment of evidence for the prosecution in criminal and civil proceedings; does other related work.

Examples of work

As assigned, conducts in-depth undercover investigations and/or surveillances of varied complexity in cases where violations of criminal and civil statutes of the tax laws are suspected. Develops and controls informers ensuring that strict secrecy and confidentiality are maintained. Develops and maintains cooperation of other law enforcement agencies in the investigation, apprehension, and prosecution of tax law violators. Makes legal determinations regarding preparation of affidavits for search and seizure warrants and related documents involving apprehension and arrest procedures. Collects and maintains evidence related to investigations of tax law violations. Interrogates perpetrators and witnesses, takes statements, and ensures that the constitutional rights of those questioned are upheld. Prepares investigative reports and related documentation according to directives from the Attorney General's Office and/or the courts and/or management. Appears at administrative, criminal, and civil proceedings as a witness and/or complainant and presents evidence as required. Travels out-of-state for extended periods in the pursuance of criminal investigations. Collects background data, conviction records, and judgment orders to effect the proper and secure disposition of contraband and assists in the physical removal of such contraband. Cooperates and participates in interstate surveys to improve enforcement procedures. Maintains cooperative working relationships with enforcement officials of other states and federal agencies to encourage and facilitate the exchange of authorized pertinent information relating to investigations which cross state lines. As required, makes arrests and seizures as provided by law. (Arrest and peace officer powers confined to those activities as provided by statute). Informs the Supervising Special Agent or other supervisory officials immediately of sensitive matters involving tax evasion or misconduct and ensures that proper security measures are being exercised. As necessary, operates various types of passenger and commercial vehicles. Prepares correspondence. Prepares clear, and informative reports of investigation activities containing findings, conclusions, and recommendations. Maintains records and files. Will be required to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.

License

Appointees must possess a driver's license valid in New Jersey.

Knowledge, skills and abilities

Knowledge of criminal and civil statutes relative to the tax laws of New Jersey. Knowledge of New Jersey Code of Criminal Justice. Knowledge of criminal investigative techniques, methods, and procedures. Knowledge of the problems, procedures and methods used to identify and investigate cases of tax evasion. Knowledge of the legal requirements governing the presentment of evidence. Ability to organize technical investigative work, and to analyze enforcement problems and develop effective work methods. Ability to work in close cooperation with enforcement officials from private industry, federal agencies, and other states. Ability to conduct confidential and special investigations. Ability to handle and use firearms safely and properly with caution and skill. Ability to operate radio communications equipment. Ability to assume and maintain custody of persons placed under arrest and the use of restraining devices in the performance of these duties. Ability to work under adverse conditions, and at any hour of the day, and among the dangers involved in dealing with hardened and possibly armed criminals. Ability to understand, analyze, and interpret the tax laws and regulations of New Jersey. Ability to prepare correspondence. Ability to prepare investigative reports containing findings, conclusions, and recommendations. Ability to maintain records, and files. Ability to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units. Ability to read, write, speak, understand, or communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication. Persons with mental or physical disabilities are eligible as long as they can perform the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.

Note

The examples of work for this title are for illustrative purposes only. A particular position using this title may not perform all duties listed in this job specification. Conversely, all duties performed on the job may not be listed. Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience. Six (6) years of professional experience conducting investigations, collecting evidence, and/or preparing investigative reports related to criminal and/or civil matters involving fraud, misrepresentation, or other acts of criminal and/or civil misconduct, or as a police officer performing criminal follow-up investigations (not preliminary investigations). OR Possession of a bachelor's degree from an accredited college or university; and two (2) years of the above-mentioned professional experience. OR Possession of a Master's degree in Public Administration, Business Administration, or Criminal Justice; and one (1) year of the above-mentioned professional experience. "Professional experience" refers to work that is creative, analytical, evaluative, and interpretive; requires a range and depth of specialized knowledge of the profession's principles, concepts, theories, and practices; and is performed with the authority to act according to one's own judgment and make accurate and informed decisions. Appointees will be required to complete all mandates of the Police Training Commission including the completion of the qualification course in the use of firearms during the first year of employment in this title. Failure to satisfactorily complete this course may be considered cause for separation. Candidates certified from the eligible list for this title will be required to undergo medical and psychological examinations administered by the appointing authority. Any psychological, medical or physical condition or defect which would prevent efficient performance of the duties of the position, cause the appointee to be a hazard to himself/herself or others, or become aggravated as a result of performance of these duties, will be cause for rejection and/or removal from the eligible list. The responsibility for ensuring that employees possess the required motor vehicle license, commensurate with the class and type of vehicles they operate, rests with the Appointing Authority.