CRIMINAL INVESTIGATION MANAGER-TAX 23302

08/01/91 A

This is the second and managerial class in the series responsible for investigating illegal underpayment or nonpayment of taxes. The single position in this class directs criminal investigations by supervising the work of Criminal Investigators-Tax and by issuing guidelines on identifying fraudulent activities for use by auditors, field representatives, and examiners in other series. This class is distinguished from those in other auditing series by its emphasis on criminal activity. It is distinguished from the Criminal Investigator-Tax class by its managerial responsibilities.

Complexity of Work: Performs work of unusual difficulty by directing the conduct of complex investigations that require the application of auditing and other investigatory techniques, developing programmatic goals, identifying cases that warrant investigation in support of such goals, managing a small staff, and coordinating departmental investigations with the activities of federal, state, and local agencies. Plans long-term investigatory activities for the agency and estimates their budgetary requirements. Recommends policy and develops procedures by which cases are identified and investigations are conducted while considering the legal rights of those under investigation and the need for an adequate return on the effort expended. Analyzes investigatory reports to recommend referral of cases for further action. Analyzes activity reports to assess program effectiveness and to formulate changes. Proposes public information programs that encourage compliance with the Commonwealth's tax code. Advises law enforcement officers and judicial authorities of the findings of investigations, identifies possible crimes outside the tax code, recommends the prosecution of cases of tax fraud or evasion, and serves as an expert witness in court.

Supervision Given: Supervises Criminal Investigators-Tax who conduct complex investigations and guides the work of those who perform related work by publishing guidelines on identifying and investigating criminal violations of the tax code.

Supervision Received: Receives administrative direction from the agency head, the State Tax Assistant Commissioner-Operations, or other agency administrator, who approves proposed goals and advises the incumbent on the political context of the work. The work is reviewed in terms of meeting expected results while maintaining public support for the agency's compliance and enforcement programs.

Scope: Affects the statewide criminal investigation program by formulating goals and procedures, directing staff assigned to the unit, providing guidance to staff of other divisions who identify possible criminality and conduct initial investigations, and recommending prosecutions to Commonwealth's Attorneys.

Impact of Actions: Correct decisions lead to the efficient use of investigatory resources within and outside the agency, the successful prosecution of criminal cases, and an enhanced interest on the part of all citizens to comply with tax regulations. Erroneous decisions involve the Commonwealth in unnecessary and costly litigation. The work could seriously affect the long-term interests of the agency by incurring major costs in time, money, and goodwill.

Personal Contacts: Frequent internal and external contacts with others in all levels of government, including constitutional officers to coordinate investigations, receive advice on judicial matters, and provide evidence. Frequent external contacts with the general public, accountants, and attorneys, to explain and resolve problems and to acquire or clarify information.

Knowledge: Comprehensive knowledge of long-range planning techniques; criminal investigation methods, including auditing financial records; and court requirements for evidence and testimony. Considerable knowledge of accounting systems, including automated systems; tax laws and regulations; management principles and practices; and the responsibilities of the various agencies involved in the enforcement of laws and the administration of justice.

Skills: None identified for this class.

Abilities: Demonstrated ability to manage a staff, communicate effectively orally and in writing, supervise others, formulate operating procedures, coordinate investigatory activities, reach sound conclusions after examining investigatory findings, establish and maintain effective working relationships with public officials and private citizens, and to be tactful and persuasive in stressful situations.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in accounting or law.

Level and Type of Experience: Considerable experience in financial auditing that included the identification of fraud or other willful falsification of records.

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 as a result of the creation of a criminal investigation unit in the Department of Taxation, effective June 1990. The class specification was updated, effective August 1991.