PURPOSE OF JOB CLASS (NATURE OF WORK)
In the Departments of Labor and Revenue Services and the Connecticut Lottery Corporation this class is accountable for performing the most complex collections and investigations through the enforcement of federal and state laws or the registration and monitoring of noncompliers.
GUIDELINES FOR JOB CLASS USE
This is an advanced professional working level distinguished from lower level Revenue Agents by the technical requirement of civil or legal process; specialized investigative skills used in-house or in the field that require an understanding and interpretation of complex legal and judicial codes; the complexity of the casework; and greater latitude in judgment and accountability.
SUPERVISION RECEIVED
Works under the limited supervision of an employee of higher grade.
SUPERVISION EXERCISED
May lead lower level Revenue Agents and support staff.
EXAMPLES OF DUTIES
- Performs the most complex duties in collections;
- Executes State tax warrants which may require garnishment of wages, attachment or seizure of assets;
- Locates tax debtors or lottery agents and levy sources through personal visit, field investigation or utilization of various complex databases;
- Secures tax revenue from noncompliers as determined through a variety of sources such as bankruptcy records, controlled substance assessments, Top 100 list, collection agencies, income tax non-filers, itinerant vendors operating at craft and trade shows, fairs and flea markets;
- Secures and analyzes information relative to the financial standing of debtors;
- Arranges for installment payments;
- Examines court and town records to conduct title searches or for probate matters;
- Reviews difficult cases and recommends action;
- Aids taxpayers in completion of state tax returns;
- Prepares investigative reports; assists in the training of lower level Revenue Agents;
- May serve subpoenas;
- May determine appropriateness of Offers of Compromise;
- May approve assessment for responsible person and successor liability;
- May serve as a subject matter expert on a specific collection function;
- Performs special and related duties as required.
KNOWLEDGE, SKILL AND ABILITY
- Considerable knowledge of
- the principles and methods of field investigation and interviewing;
- and ability to interpret Connecticut tax and labor tax statutes and Title 52 Statutes dealing with civil process;
- the terminology and practices of financial, commercial and industrial institutions;
- Knowledge of
- the operations of the applicable tax administration system(s);
- accounting principles;
- Considerable
- interpersonal skills;
- oral and written communication skills;
- negotiation skills;
- Considerable ability to understand and apply administrative procedures;
- Considerable analytical ability;
- Ability to utilize computer software;
- Supervisory ability.
MINIMUM QUALIFICATIONS - GENERAL EXPERIENCE
Seven (7) years of experience in investigatory work involving the collection of delinquent accounts in a regulatory enforcement agency, financial institution, credit bureau, industrial or government security agency.
MINIMUM QUALIFICATIONS - SPECIAL EXPERIENCE
One (1) year of the General Experience must have been at the level of a Revenue Agent 2.
MINIMUM QUALIFICATIONS - SUBSTITUTIONS ALLOWED
College training may be substituted for the General Experience on the basis of fifteen (15) semester hours equalling one-half (1/2) year of experience to a maximum of four (4) years for a Bachelor's degree.
SPECIAL REQUIREMENTS
- Incumbents must be sworn serving officers in accordance with Section 12-35 of the Connecticut General Statutes when assigned field duties. Incumbents must be available for evening and weekend duty.
- Incumbents in this class may be required to travel.
- Incumbents in this class may be required to possess and retain a valid Motor Vehicle Operator’s license.
- Incumbents in this class may be required to speak a foreign language.
- CONNECTICUT LOTTERY CORPORATION: Incumbents must obtain an occupational license in accordance with Section 12-802a of the Connecticut General Statutes.
CHARACTER REQUIREMENTS
In addition to the checking of references and of facts stated in the application, a thorough background investigation of each candidate may be made before persons are certified for appointment.
WORKING CONDITIONS
Incumbents in this class may be exposed to situations which could result in injury.
JOB CLASS DESIGNATION
Classified/Competitive
OCCUPATIONAL GROUP
(14)-Inspection-Investigation
BARGAINING UNIT
(16)-ADMIN & RESID (P-5)
EEO
(2)-Professional
SALARY INFORMATION
AR 25
ACKNOWLEDGEMENT
As defined by Sec. 5-196 of the Connecticut General Statutes, a job class is a position or group of positions that share general characteristics and are categorized under a single title for administrative purposes. As such, a job class is not meant to be all-inclusive of every task and/or responsibility.
CANCELLATION CLAUSE
This replaces the existing specification for the class of Revenue Agent 3 in Salary Group AR 25 approved effective March 31, 2017. (Revised to modernize format and add an Acknowledgement section) Final No. 23-253
EFFECTIVE DATE
09/28/2023