It is distinguished from the Criminal Investigator-Tax class by its managerial responsibilities. 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. 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. 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.