INVESTIGATOR 1 TAXATION
Career Family: INVESTIGATOR
New Jersey treats Investigator 1 Taxation as a competitive-class job, so the gate is an examination and the ranked list it produces rather than a direct offer.
The spec names a bachelor's degree, but it leaves the door open to substitute experience for the degree. The FY 2027 range lands between $79,844 and $117,228, and state payroll currently lists about 70 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 1 Taxation appears on the State payroll at one department, Department of Treasury.
State departments
| Employer | Employees |
|---|---|
| Department of Treasury | 70 |
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 63rd 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 70 people working under this title. The median actual salary is $113,264. The agencies employing the most are:
- Treasury (70)
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 a Supervising Investigator or other higher level supervisory official in the Division of Taxation, Department of Treasury, supervises a team or unit of subordinate investigators; may be required to conduct independent 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; trains new investigators; supervises staff and work activities and signs official performance evaluations for subordinate staff; may be assigned to either a field or central office location; does related work as required.
Examples of work
Supervises a team or unit of investigators in the performance of investigative work relevant to compliance with New Jersey tax laws. Performs investigative work involving the most complicated and sensitive cases assigned to the investigative force. Trains or assigns training of new investigators, evaluates progress of subordinate professionals, and analyzes such progress with the section supervisor. Supervises the examination of taxpayer records in a district or home office to determine compliance with the provisions of all New Jersey tax laws, and with the regulations of the Division of Taxation established thereunder. Interprets complex cases of the provisions of New Jersey tax laws and division regulations to taxpayers, and provides assistance in the preparation of the required tax reporting forms. Explains the correlation between federal and state returns to taxpayers. Reports on actual or suspected irregularities on the part of taxpayers in connection with division matters; conducts and prepares reports on confidential and special investigations. Supervises the preparation of financial workpapers that will generate the filing of legal documents within the proper office of jurisdiction. Evaluates cases for the possibility of tax fraud and refers such matters to appropriate authorities for action. Prepares investigative reports, determines liability, and has responsibility for collecting monies. Prepares detailed correspondence in the course of official duties. Reviews and makes recommendations with respect to abatement of penalties and interest. Appraises property and determines values in the absence of documented costs. Assists in preparing manuals and other instructional materials for use by subordinates, and makes revisions as required. Assists in the preparation of job descriptions. Supervises the maintenance of 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 case selection procedures. Knowledge of personal financial statements to determine taxpayer ability to pay, and the ability to implement a payment schedule. Knowledge of the implementation of various collection procedures such as Warrants of Execution, Judgments, and Warrants for Satisfaction. Knowledge of techniques used to examine state and federal returns to compare investigative results and determine the reliability of reporting. Knowledge of all changes in tax laws. Knowledge of and ability to make use of the Miranda ruling. Knowledge of the Internal Revenue Code including the Tax Reform Act of 1976 and its application to New Jersey tax statutes. Knowledge of the banking procedures to locate and attach assets of delinquent taxpayers. Knowledge of the common types of violations and evasions to tax regulations, and of the proceedings to be instituted to rectify such violations and evasions. Knowledge of the problems encountered in a statewide program of tax regulatory activity. Knowledge of effective training methods and procedures. Knowledge of methods used to coordinate travel and investigatory procedures. Knowledge of the principles and applications of technical writing. Knowledge of the procedures for revising tax forms. Ability to acquire knowledge of state and federal legal procedures required to conduct investigations. Ability to acquire knowledge of the procedures and methods employed by Division of Taxation personnel in conducting seizures and the auction sale of taxpayer assets. Ability to acquire considerable 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 "Hot Line" procedures and taxpayer information centers. Ability to acquire knowledge of the Internal Revenue Code Act and its application to New Jersey tax statutes. Ability to acquire knowledge of the New Jersey Confidentiality Act and Federal Privacy Act of 1974. Ability to acquire knowledge of the provisions of the 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 an employee evaluation system, and ability to utilize the established system as an employee evaluation and development tool. Ability to prepare correspondence in the course of official duties. Ability to supervise the maintenance of essential records, reports, and files. 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, sound, accurate, and informative statistical, financial, and other reports containing findings, conclusions, and recommendations. Ability to supervise staff and plan, organize, and implement projects within the unit. Ability to supervise the work of subordinate investigators engaged in routine and special investigations of taxpayers. Ability to recognize and document fraudulent practices relevant to white collar crime. Ability to ensure that required field and other investigations are made without undue offense, and to take and maintain a firm and correct stand when differences of opinion and fact arise. Ability to speak before various groups regarding 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 utilize tax services and to research points of tax law in the federal and state systems. Ability to develop, refine, and apply techniques for investigatory performance. Ability to organize technical investigative work, analyze tax collection and reporting problems of retail merchants, and develop appropriate work methods. Ability to conduct confidential and special investigations when complex tax collection and recording problems arise. Ability to answer taxpayer questions and understand problems regarding all taxes administered by the Division of Taxation. 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 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. 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. Seven (7) years of professional 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 three (3) 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. SCNL25N/AR25-Bilingual In Spanish And EnglishSCNL25N/AR25-