SUPERVISING INVESTIGATOR, TAXATION

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 general direction of a Chief, Assistant Chief, or other higher level supervisory officer in the Division of Taxation, Department of Treasury, supervises a group or team of subordinate investigators and clerical support staff in the performance of investigative work as it relates to the collection of tax revenues, delinquent and/or deficient taxes, abatements, and enforcement of tax statutes administered by the Division of Taxation; may be assigned to either a field or central office location; does related work as required.

Examples of work

Supervises the overall investigative work and procedures of a group of investigators regarding all taxes administered by the division. Delegates appropriate assignments and provides instructions to an investigative staff regarding investigation, enforcement, and public information matters, ensures adequate assignment control, and supervises and evaluates the work of the investigative staff. Prepares and supervises the preparation of clear, sound, and accurate reports of taxation matters containing findings, conclusions, and recommendations. Formulates detailed methods and procedures for the field or office investigative staff; designs work sheets and reporting forms for use in general office operations and special investigations. Evaluates work assignments and makes reassignments of personnel as required. Analyzes daily and weekly activity reports, and compiles composite reports of these activities with pertinent recommendations to management. Supervises the administration of a branch office facility. Analyzes the work allocated to an investigative group responsible for statewide investigations to ensure compliance with the provisions of New Jersey tax laws. Prepares manuals and other instructional materials for use by subordinates, and makes revisions as required. Prepares job descriptions. Reviews and makes recommendations for abatement of penalties and interest. Supervises the service of process of legal documents. Acts as a witness in court and at administrative and other hearings, and gives testimony under oath. Cooperates with the appropriate judicial authorities relative to the collection of delinquent taxes through insolvency proceedings in the federal and state courts. Organizes and/or conducts orientation and training courses for the investigative staff. Supervises the procedures used in the collection of data and tax remittances, and ensures the proper handling, recording, and transmittal of all funds. Assists in the preparation of and supervises the dissemination of printed material to the field; prepares memoranda to inform the field staff of changes in administrative procedures in the tax laws and/or in the interpretation of the laws. Maintains a facility responsible for taxpayer information services. Supervises the activities of clerical employees assigned to field or office staff. Supervises work operations and/or functional programs, and has responsibility for employee evaluations and for effectively recommending the hiring, firing, promoting, demoting, and/or disciplining of employees. Speaks at various association and group meetings concerning tax laws. Confers with taxpayers and their representatives, attorneys, and accountants to effectively explain results of investigations, and obtains compliance and collections of liabilities under the Certificate of Debt Program. Explains the correlation between federal and state returns to taxpayers. Conducts and supervises the conduct of confidential and special investigations. Prepares extensive correspondence in the course of official duties. Appraises property and determines values in the absence of documented costs. Supervises the seizure of taxpayers' assets and the padlocking of the business establishment. Supervises or conducts the auction sale of taxpayers' seized assets. Initiates appropriate civil or criminal investigation on actual or suspected irregularities on the part of taxpayers. Cooperates with the Office of the Attorney General, New Jersey Superior Court, Secretary of State, and Sheriffs' offices with respect to actual or potential civil or criminal proceedings that may be instituted against taxpayers. Evaluates cases for the possibility of tax fraud, and refers such matters to appropriate authorities for action. Reviews and analyzes completed investigations of those individuals and businesses who have recently moved into New Jersey to determine their liability to the State of New Jersey and takes appropriate action thereon. Supervises the conduct of and conducts large scale investigations and seizures of property involving substantial liability. Ensures proper control and security of all files, documents, taxpayer records, and equipment. Will be required to learn how to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units.

License

Appointee will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform the essential duties of the position.

Knowledge, skills and abilities

Knowledge of case selection procedures. Knowledge of techniques used to examine federal and state returns to compare investigative results and determine the reliability of reporting. Knowledge of the federal and state bankruptcy statutes affecting the collection of delinquent taxes. Knowledge of and ability to make use of the Miranda ruling. Knowledge of the problems that arise in the provision of factual information to the general public. Knowledge of methods used to coordinate travel and investigatory procedures. Ability to acquire knowledge of "Hot Line" procedures and taxpayer information. Ability to acquire knowledge of the legal documents utilized by the division in the collection process, such as Certificates of Debt, Warrants of Execution, Turnover Orders, and Warrants for Satisfaction. Ability to acquire knowledge of state and federal legal procedures required to conduct investigations. Ability to evaluate personal financial statements to determine taxpayer ability to pay and the ability to implement a payment schedule. Ability to acquire knowledge of and implement all changes in tax laws that affect reporting procedures. Ability to acquire knowledge of the Internal Revenue Code and its application to New Jersey tax statutes. Ability to understand and apply banking procedures to locate and attach assets of delinquent taxpayers. Ability to acquire knowledge of the procedures and methods employed by Division of Taxation personnel in conducting seizures and auction sale of taxpayer assets. Ability to acquire knowledge of the functions of other governmental agencies such as the offices of the County Clerk, County Prosecutor, Secretary of State, Division of Motor Vehicles, Casino Control Commission, and others to secure data relevant to a civil and/or criminal investigation being conducted by the Division of Taxation. Ability to review and recommend procedures for revising tax forms. Ability to develop training programs relevant to the needs of field and office personnel. Ability to acquire knowledge of the New Jersey Confidentiality Act and the Federal Privacy Act of 1974. Ability to acquire knowledge of the provisions of New Jersey tax laws and the regulations, policies, standards, and procedures of the Division of Taxation, and their application to specific tax situations. Ability to acquire knowledge of the various problems encountered in a statewide program of tax regulatory activity. Ability to use an employee evaluation system to effectively review and evaluate personnel. Ability to read and interpret state and federal statutes. Ability to read and interpret computer generated reports. Ability to effectively question taxpayers and/or witnesses to elicit relevant information. Ability to prepare clear, technically sound, accurate, and informative statistical, financial, investigative, progress, correspondence, and other reports containing findings, conclusions, and recommendations. Ability to recognize and document fraudulent practices relevant to white collar crime. Ability to supervise the establishment and maintenance of essential records and files. Ability to assign, instruct, and supervise the work of a group of investigators of various grades engaged in routine and special investigations pertaining to all tax regulations administered by the Division of Taxation. Ability to analyze and resolve special and confidential investigation problems in accordance with established tax laws and division policy. Ability to ensure that required field and office investigations are conducted without undue offense, and to take and maintain a firm and correct stand when differences of opinion, interpretation, and fact arise. Ability to work cooperatively with associates, subordinates, taxpayers, and others concerned with the provisions of New Jersey tax laws. Ability to work with other law enforcement agencies at federal, state, county, or municipal levels in civil and criminal matters. Ability to comprehend, analyze, and interpret the provisions of the New Jersey tax laws relating to the detection of breeches, enforcement, penalties, and general compliance, and the rules, regulations, policies, and procedures of the Division of Taxation, and their application to specific tax situations. Ability to supervise the assistance given to taxpayers when problems arise in connection with the collection and recording of taxes, and in the preparation and submission of required reports. Ability to utilize tax services and to research points of tax law in the federal and state systems. Ability to learn how 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, and 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 if they can perform essential functions of the job with or without reasonable accommodation. 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. NOTE: Appointments may be made to positions requiring bilingual skills. - Bilingual in Spanish and English SPECIAL SKILL: Applicants must be able to read, write, speak, understand, or communicate in Spanish and English sufficiently to perform the duties of this position. 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. Eight (8) years of professional experience requiring transactions with varied types of people involving the investigation, verification, collection, compilation, and/or dissemination of financial data performed in either an office or field environment, one (1) year of which shall have been in a supervisory capacity. OR Possession of a bachelor's degree from an accredited college or university; and four (4) years of the above-mentioned professional experience, one (1) year of which shall have been in a supervisory capacity. "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.