INVESTIGATOR 2 TAXATION
Career Family: INVESTIGATOR
Investigator 2 Taxation sits in the competitive class of New Jersey's state civil service, so reaching it runs through testing and an eligible list instead of a straight hire.
It lists a bachelor's degree as the baseline, with an experience-based path open to those who do not hold the degree. Pay on the FY 2027 schedule runs $69,668 to $101,951, and state payroll currently lists about 114 people in the title, most of them at Treasury.
How to apply
This title is filled by competitive examination.
See every real route in, and where to apply. One agency employs it. We don't track live vacancies.
See where to apply for this title →Who employs this title
Investigator 2 Taxation appears on the State payroll at one department, Department of Treasury.
State departments
| Employer | Employees |
|---|---|
| Department of Treasury | 114 |
State payroll and independent authority payroll are separate systems and are never merged. See data sources.
Pay ladder: Investigator series
- Investigator 1 — $62,499 – $91,249
- Investigator 2 — $71,562 – $104,839
- Investigator 3 — $83,582 – $122,832
- Investigator 4 Law and Publc Safety — $83,582 – $122,832
Its top salary lands around the 48th percentile of all NJ civil service titles that publish a range.
Rungs are ordered by FY 2027 pay. NJ level numbers are not always sequential, so ordering follows salary rather than the title number.
Who employs this title
State payroll records show 114 people working under this title. The median actual salary is $89,146. The agencies employing the most are:
- Treasury (114)
Counts from NJ YourMoney agency payroll. See statewide workforce analytics.
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 an Investigator 1, Taxation, Supervising Investigator, Taxation or other supervisory official in the Division of Taxation, Department of the Treasury, performs investigations of a more complex nature as they relate to the collection of tax revenues, delinquent and/or deficient taxes, abatements, and enforcement of tax statutes administered by the Division of Taxation; takes the lead over investigative staff and assists in the training of subordinate investigators; may be assigned to either a field or central office location; does related work as required.
Examples of work
Conducts investigations independently or with other assigned personnel to determine taxpayer adherence to the provisions of New Jersey tax laws. Prepares correspondence in the course of official duties. Prepares clear, technically sound, accurate, and informative reports of investigations containing findings, conclusions, and recommendations. Takes the lead over investigative staff. Participates in the training of subordinate investigators. Examines division records to determine the accuracy of reported liabilities. Interprets the provisions of basic laws and regulations of the Division of Taxation. Reports instances of suspected violation of the law and other irregularities; conducts subsequent investigations. Evaluates investigative findings to determine the possibility of fraud, and refers such matters to the supervisor. Based on certain indices, selects and recommends files for field audit and/or Perfection of Judgment. Prepares financial workpapers that will generate the filing of legal documents within the proper office of jurisdiction. Assists in the seizure and auction sale of taxpayer assets. Explains and interprets the tax laws and regulations of the division; assists taxpayers in the preparation of various tax reporting forms. Conducts confidential and special investigations. Investigates those individuals and businesses who have recently moved into New Jersey to determine tax liability; takes appropriate action as required. Appraises property and determines values in the absence of documented costs. Acts as a witness in court and at administrative and other hearings. Performs service of process of legal documents. Maintains essential records and files. May 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
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 the problems encountered in a statewide program of tax regulatory activity. Knowledge of case selection procedures. Knowledge of Warrants of Execution, including their format and function in the collection procedure. Knowledge of federal and state tax returns and their similiarities. Knowledge of the techniques used to examine state and federal returns, and to analyze the results to determine the reliability of reporting. Knowledge of personal financial statements to determine taxpayer ability to pay, and the ability to implement a payment schedule. Knowledge of and the ability to make use of the Miranda ruling. Knowledge of methods used to coordinate travel and investigatory procedures. Knowledge of the Internal Revenue Code including the Tax Reform Act of 1976, and its application to New Jersey tax statutes. Knowledge of the procedures for revising tax forms. Knowledge of the principles and applications of technical writing. Knowledge of banking procedures to locate and attach assets of delinquent taxpayers. Knowledge of the procedures relative to the seizure and auction sale of taxpayer assets. Knowledge of effective training methods and procedures. Ability to acquire knowledge of state and federal legal procedures required to conduct investigations. Ability to acquire knowledge of all changes in tax laws. Ability to acquire knowledge of "Hot Line" procedures and taxpayer information centers. Ability to acquire basic knowledge of the functions of other government agencies such as the offices of the County Clerk, County Prosecutor, Secretary of State, Division of Motor Vehicles, Casino Control Commission, and others in order to secure data relevant to a civil and/or criminal investigation being conducted by the Division of Taxation. Ability to acquire knowledge of the New Jersey Confidentiality Act and Federal Privacy Act of 1974. Ability to acquire basic knowledge of the provisions of all New Jersey laws and the regulations of the division and their application to specific tax situations. Ability to read and interpret federal and state statutes. Ability to read and interpret computer-generated reports. Ability to effectively question taxpayers and/or witnesses to elicit relevant information. Ability to recognize and document fraudulent practices relevant to white collar crime. Ability to take the lead over investigative staff and provide instruction and guidance to subordinate investigators. Ability to conduct the assigned field, confidential, and other investigations without giving undue offense, and to take a firm and correct stand when differences of fact, opinion, and interpretation arise. Ability to work with other law enforcement agencies at federal, state, county, or municipal levels in civil and criminal matters. Ability to utilize tax services and research points of tax law in the federal and state systems. Ability to conduct special investigations of taxpayers with substantial liability. Ability to understand, analyze, interpret, and apply basic laws and regulations. Ability to answer taxpayer questions and understand problems regarding all taxes administered by the Division of Taxation. Ability to prepare clear, sound, accurate, and informative reports of investigations and related matters containing findings, conclusions, and recommendations. 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 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 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. This job specification is applicable to the following title code(s) which are different work week or work month and/or variants of the job class title: Job Spec Code State, Local or Common Class of Service Work Week State Class Code Local Class Code Salary Range
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. 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. Six (6) years of proessional experience requiring transactions with varied types of people involving the collection, verification, investigation, compilation, and/or dissemination of financial data performed in either a field or office environment. OR Possession of a bachelor's degree from an accredited college or university; and two (2) years 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. SCNE22N/AP22-Bilingual In Spanish And EnglishSCNE22N/AP22- This job specification is for government use only. Salary range is only applicable to state government. Local salaries are established by individual local jurisdictions. 11/14/2015