Excise Tax Investigators 2 supervise the activities of Excise Tax Investigators 1 involved in conducting investigations of reported or suspected violations of the Cigarette Tax Law in order to assist in the apprehension and prosecution of suspects and violators. These incumbents regularly direct the field work of subordinates in questioning witnesses and complainants and maintaining surveillance of suspects to obtain information relevant to the conduct of law enforcement activities. These positions have been designated as police officers under Section 1.20 of the Criminal Procedure Law.
Positions in this class are found only in the Department of Taxation and Finance within the Special Investigations Bureau.
CLASSIFICATION CRITERIA AND DISTINGUISHING CHARACTERISTICS
Excise Tax Investigators 2 perform as the first line field supervisor and are responsible for the supervision of a group of Excise Tax Investigators 1. The investigative squad under an Excise Tax Investigator's 2 direction usually consists of at least five investigators; however, when required additional personnel may be assigned. As field supervisors, they perform many of the law enforcement tasks typical of those performed by Excise Tax Investigators 1.
Excise Tax Investigator 2 positions are law enforcement oriented as indicated by their police officer status; by the policy of the Department of Taxation and Finance regarding enforcement of the Cigarette Tax Law; and by the nature of their enforcement assignments. This distinguishes this class from many other Senior level investigative positions which supervise investigations of primarily civil and administrative matters.
Positions which supervise subordinates primarily involved in the confidential investigation of a variety of civil and administrative matters such as the claimed qualifications of candidates for State jobs are classified as Senior Investigator. Similarly, Senior License Investigators supervise investigations of violations of the laws, rules and regulations governing the operations of real estate brokers, private detectives, steamship ticketing agents, notaries public, billiard parlors and barber, beauty and cosmetology shops.
In addition, positions which supervise investigations of situations detailed in complaints and police arrest reports alleging violations of the Alcoholic Beverage Control Law and related rules and regulations are classified as Senior Beverage Control Investigator.
Excise Tax Investigators 2 supervise the enforcement of laws aimed at controlling or preventing violations of the Cigarette Tax Law, especially bootlegging or marketing of Untaxed cigarettes in New York State. In this capacity, they regularly direct and participate in the surveillance of known or suspected cigarette tax evaders and supervise the gathering of information on alleged cigarette smuggling from informants, police officials and cigarette vendors. They obtain and execute search warrants, confiscate contraband cigarettes, apprehend and arrest suspects and have them booked and arraigned before a judge. They also testify in court as expert witnesses for the State.
Excise Tax Investigators 3 are responsible for supervising and directing the activities of several investigative squads or teams. These investigative teams usually consist of an Excise Tax Investigator 2 and at least five Excise Tax Investigators 1; however, when required additional personnel may be assigned.
TYPICAL ACTIVITIES, TASKS AND ASSIGNMENTS
Acts as field supervisor of a squad of Excise Tax Investigators 1, or an out of state investigations, as a member of a multi-state joint task force or individually, conducting investigations of reported or suspected violations of the Cigarette Tax Law.
· Reviews the squad's cases for type and probable complexity in order to assign them to the appropriate subordinate investigator.
· Gives oral or written instructions to investigator when case is assigned.
· Provides field guidance and assistance to subordinates in conducting investigations and in evaluating information and evidence.
· Evaluates information received to determine whether leads should be followed up.
· Maintains contacts with informants for receipt of additional information and leads.
· Reviews reports of investigations prepared by subordinates to assure that sufficient information and facts have been obtained and documented to facilitate successful prosecution of a case.
· Reviews workload of investigators to assure that personnel are being effectively utilized and that assignments are completed without unnecessary delay. May reassign cases as needed to adjust workload.
· Prepares reports covering the progress of assigned cases.
· Briefs investigators on the status of current investigations at the beginning of shifts.
Recommends that investigations be continued or terminated based on evaluation of results achieved.
Conducts on-the-job training sessions for subordinate investigators.
· Provides instruction in law enforcement techniques, investigative methods and techniques, departmental procedures, and the laws of search and seizure.
· Instructs subordinates in the use and operation of electronic surveillance equipment, recording devices and two-way radios.
· Prepares performance appraisals and evaluations of subordinate personnel.
Performs the same activities and tasks assigned to Excise Tax Investigators 1 (see Excise Tax Investigator Classification Standard, Occ. Code 6627100).
RELATIONSHIPS WITH OTHERS
Excise Tax Investigators 2 have frequent oral communications with informants, suspects, violators and State and municipal law enforcement officials concerning evidence and facts implicating persons in criminal activity relating to cigarette sales. Incumbents must establish rapport with this wide range of individuals some of whom are uncooperative, in order to obtain information or leads which will form the basis of facts sufficient to successfully prosecute a case.
Within their own organization, these incumbents have frequent oral communications with Excise Tax Investigators 1 in order to exchange information concerning ongoing investigations and to provide guidance and instruction to these subordinates. The Excise Tax Investigators 2 also consult with Excise Tax Investigators 3 on procedures, policies and problems.
NATURE OF SUPERVISION
Excise Tax Investigators 2 work under the supervision of an Excise Tax Investigator 3 and receive the following kinds of supervisory direction: occasional observation of Excise Tax Investigators 2 work and coaching in supervisory technique; interpretation of policy and procedure; direction concerning the handling of sensitive cases such as those which involve major violators or organized criminal groups; review of reports of investigations; final determination of whether investigations should be continued or terminated; and performance evaluation and appraisal.
Excise Tax Investigators 2 provide the following kinds of supervisory direction to subordinate Excise Tax Investigators 1: review of reports of activities and incidents; determination of assignments; on-site observation of performance and instruction in law enforcement technique: briefing on current investigations at the beginning of shifts; and performance appraisal and evaluation.
MACHINES, TOOLS AND EQUIPMENT USED
Excise Tax Investigators 2 regularly bear firearms and are required to demonstrate proficiency in their use. The incumbents also operate motor vehicles, two-way radios, electronic surveillance equipment, and recording devices in the performance of their duties.
UNUSUAL WORKING CONDITIONS
The responsibility for making felony arrests combined with the presence of organized criminal groups in cigarette bootlegging operations presents a potential for physical harm to Excise Tax Investigators 2. The needs of surveillance frequently require working irregular hours and extended shifts.
· Working knowledge of police procedures and law enforcement technique.
· Working knowledge of the basic principles of investigation.
· Working knowledge of the principles and practices of supervision.
· Good knowledge of the laws and rules of evidence and criminal procedure.
· Good knowledge of the laws of search and seizure.
· Working knowledge of specific provisions of the Cigarette Tax Law.
· Basic knowledge of human behavior.
· Ability to supervise a group of employees.
· Ability to articulate ideas and information effectively.
· Ability to sit for long periods of time in a surveillance situation.
· Ability to operate electronic surveillance equipment, recording devices and a two-way radio.
· Ability to drive a motor vehicle.
· Ability to adapt investigative methods to specific situations.
· Ability to read, comprehend and interpret laws, rules and regulations, and procedures.
· Ability to make convincing oral presentations.
· Ability to perform strenuous physical tasks and to defend oneself.
· Ability to compile concise, comprehensive and accurate written reports.
· Ability to use firearms with prescribed precision.
· Ability to analyze and evaluate information and evidence.
· Ability to establish rapport with others in order to facilitate the gathering of information.
One year of permanent competitive service as an Excise Tax Investigator 1.
NOTE: Classification Standards illustrate the nature, extent and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all of the work that might be appropriately performed by a class. The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.