CRIMINAL INVESTIGATOR-TAX 23301

08/01/91 B

This is the first class in the series responsible for investigating illegal underpayment or nonpayment of taxes. Positions in this class conduct criminal investigations, collect evidence, and present it in district courts for prosecutive action. This class is distinguished from the Criminal Investigation Manager-Tax by the latter's responsibility to manage the criminal investigation program.

Complexity of Work: Performs work of considerable difficulty, involving the conduct of independent investigations and audits of taxpayers suspected of tax fraud. Investigations often are complicated because cases involve allegations of tax violations that cannot be verified directly by available evidence, and involve indirect methods of proof (for example, expenditures, net worth). The work typically involves planning and designing investigative proceedings; gathering evidence; performing examinations and analyses of a variety of legal evidence; preparing detailed reports concerning tax laws that are violated; and testifying in court regarding the evaluation and interpretation of evidential material. Gathering evidence often is complicated by the taxpayer's obstructive tactics and skill in obscuring relevant facts. Typically, resolution of conflicts in facts or evidence is achieved without the taxpayer's cooperation and in the face of overt or subtle resistance. Positions develop and interpret investigative audits and reconcile financial documentation, journals, ledgers, and financial statements. Positions reconstruct false and missing financial data for incorporation into an investigative report that is sufficiently clear and logical to support prosecution in a criminal court. Positions may provide on-site investigative support, lead group investigations, and train cooperating agents in the technical aspects of evidence collection and analysis.

Supervision Given: Positions typically do not supervise others although they may serve as lead agents and give technical guidance to State Tax Auditors, State Tax Field Representatives, or other cooperating agents in joint investigations of tax liability cases.

Supervision Received: Receives direction from the Criminal Investigation Manager-Tax. Usually carries out investigations with little supervision.

Scope: Responsible for conducting criminal investigations of individuals and corporations for tax violations, primarily by auditing financial records, examining physical inventories and assets, and searching for similar evidence.

Impact of Actions: The completion of investigations in a fair and ethical manner fosters voluntary compliance and ensures public confidence in the Commonwealth's tax system. Incomplete or poor quality investigations may be inadmissible in court, resulting in loss of revenue to the Commonwealth and damage to the agency's public image.

Personal Contacts: Frequent internal and external contacts with taxpayers, accountants, attorneys, bankers, brokers, other government agencies, Commonwealth's Attorneys, and members of the judicial system to acquire information for investigative and court proceedings.

Knowledge: Considerable knowledge of accounting and auditing principles, practices, and theories; accounting systems, including automated systems, and of other methods of compiling and analyzing applicable data. Working knowledge of the principles and techniques of investigating, including laws and decisions relating to investigative procedures, the rules of evidence, criminal procedures, associated constitutional principles, and statutory and case law.

Skills: None identified for this class.

Abilities: Demonstrated ability to conduct investigative interviews; to recognize, explore, and exploit leads; to detect hidden discrepancies in information; to distinguish between relevant and irrelevant information; to reconstruct audit trails; to analyze voluminous and contradictory information and arrive at logical and legally defensible conclusions; and to testify at criminal proceedings.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from a college or university, with major course work in accounting, finance, business administration, or criminal justice.

Level and Type of Experience: Work in accounting or auditing activities that involved a search for hidden assets and liabilities. Law enforcement experience in accounting or financial investigations or in conducting investigations involving white collar criminal activities.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class was established in the Department of Taxation in January 1991. This is the first class specification, effective August 1991.