Occ. Code 6501485

ASSOCIATE ATTORNEY (TAX ENFORCMENT), M-3	6501485
PRINCIPAL ATTORNEY (TAX ENFORCEMENT), M-5	6501545

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

Attorneys (Tax Enforcement) render professional legal services on tax fraud cases and other civil and criminal matters to criminal investigations staff and other staff as needed in offices throughout the State. These positions also coordinate cases to ensure that investigative and audit activities are conducted within the legal criteria necessary to support subsequent successful prosecution of a case. Additionally, incumbents may refer cases to other prosecutorial agencies. Attorneys (Tax Enforcement) may also be cross-designated to act as prosecuting attorneys in criminal cases.

These positions are located statewide and exist only at the Department of Taxation and Finance (Tax).

DISTINGUISHING CHARACTERISTICS

ASSOCIATE ATTORNEY (TAX ENFORCEMENT): provide legal advice on tax fraud and other civil and criminal violations of the New York State Tax Law and pursue enforcement actions when those violations can be established.

PRINCIPAL ATTORNEY (TAX ENFORCEMENT): manager; oversees the work of attorneys and other staff; provides expert legal advice to executive management.

RELATED CLASSES

Associate Attorneys supervise a group of attorneys responsible for providing legal advice and assistance to agency administrators and personally handle cases and issues that are novel, potentially precedent setting, or involve large sums of money.

Principal Attorneys are in charge of a major legal division within an agencys legal office or serve as second-in-command of an agencys legal office.

ILLUSTRATIVE DUTIES

ASSOCIATE ATTORNEY (TAX ENFORCEMENT): coordinate investigations and audits for particular tax enforcement cases to ensure successful prosecution; participate in case conferences to provide the legal expertise necessary to plan effective audit and investigation strategies to ensure the admissibility of evidence; provide legal guidance on strategies for investigations into new, emerging areas of white-collar tax fraud; recommend changes in policies or procedures, or changes in tax fraud legislation, based on research and evaluation of federal and State law, legislation, and court decisions; establish and maintain working relationships with local, State, and federal prosecutorial staff regarding assigned cases and investigative programs such as the crimes against revenue program (CARP); issue subpoenas, obtain search warrants, conduct depositions, negotiate with witnesses, persons of interest and their representatives; negotiate, and draft civil settlements; prepare felony and misdemeanor complaints and referrals of cases for prosecution, and marshal evidence for referral of cases to prosecutorial agencies; prepare auditors and investigators to act as expert witnesses; and meet with prosecuting agencies as necessary to assist with the prosecution of cases.

PRINCIPAL ATTORNEY (TAX ENFORCEMENT): in addition to performing some of the duties of an Associate Attorney (Tax Enforcement), oversees Associate Attorneys (Tax Enforcement) and advises staff on novel or sensitive legal issues or investigations; directs the most sensitive investigations; develops policies and procedures for the legal conduct of tax fraud investigations; reviews and evaluates tax fraud case reports to determine if the most appropriate disposition has been recommended and if prosecution is recommended; and establishes collaborative relationships with prosecuting agencies to gain their cooperation in prosecuting suspects of tax fraud.

MINIMUM QUALIFICATIONS

ASSOCIATE ATTORNEY (TAX ENFORCEMENT)

Non-Competitive: Admission to the New York State Bar and three years of post-New York State Bar experience as an attorney, of which one of those three years must have involved the defense or prosecution of white-collar crime. White-collar crime is defined as an illegal act committed by non-physical means and by concealment or guile to obtain money or property; to avoid payment or loss of money or property; or to obtain business or personal advantage.

PRINCIPAL ATTORNEY (TAX ENFORCEMENT)

Non-Competitive: Admission to the New York State Bar and six years of post-New York State Bar experience as an attorney, of which two of those six years must have involved the defense or prosecution of white-collar crime. White-collar crime is defined as an illegal act committed by non-physical means and by concealment or guile to obtain money or property; to avoid payment or loss of money or property; or to obtain business or personal advantage.

Date: 10/16

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.