Occ. Code 6627300

EXCISE TAX INVESTIGATOR 3, GRADE 23

New York State Department of Civil Service

Classification Standard

NATURE OF WORK

Excise Tax Investigators 3 direct the activities of a group investigative team composed of subordinate excise tax investigators 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 subordinate investigative teams 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 3 perform as supervisors of a minimum of three investigative teams and are responsible for the direction and coordination of the activities of each of these investigative teams.  Each investigative team under an Excise Tax Investigator's 3 direction usually consists of an Excise Tax Investigator 2 and at least five Excise Tax Investigators 1; however, when required additional personnel may be assigned. As supervisors, they may perform many of the law enforcement tasks typical of those performed by Excise Tax Investigators.

Excise Tax Investigator 3 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.

Excise Tax Investigators 3 direct and coordinate the law enforcement efforts 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 surveillance operations of known or suspected cigarette tax evaders and direct 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.

A Chief Excise Tax Investigator is responsible for directing the entire operation of the Cigarette Tax Unit.

TYPICAL ACTIVITIES, TASKS AND ASSIGNMENTS

Plans, coordinates and directs investigative teams conducting investigations of reported or suspected violations of the Cigarette Tax Law.

· Reviews new and pending cases for type and probable complexity in order to assign them to the proper subordinate team.

· Gives oral or written instructions to senior investigator in charge when case is assigned.

· Provides guidance and direction to subordinate teams in conducting investigations and in evaluating information and evidence.

· 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 subordinate investigative teams to assure that personnel are being effectively utilized and reassigns cases as necessary to adjust workload.

· Determines whether investigations be continued or terminated based on evaluation of results achieved.

· Communicates with other concerned State agencies, local law enforcement agencies, and district attorneys in order to exchange information.

Participates in and assumes direct supervision over highly sensitive and complex field operations such as those involving major violators.

· May conduct interviews with informants, law enforcement personnel and other persons involved as witnesses in case under investigation.

Assists Chief Excise Tax Investigator in the development and formulation of policies, programs and procedures for the Cigarette Tax Enforcement Unit.

· Reviews information available, describing new investigation techniques, applicable court decisions concerning individual rights, and new detection equipment in order to develop and implement procedures which will provide for an effective enforcement program.

Drafts all search warrants and the accompanying affidavits that are obtained and executed by unit personnel.

· Advises subordinate investigators of required information to apply for search warrant.

· Provides instruction in law enforcement techniques and the laws of search and seizure.

· May testify at judicial and semi-judicial hearings regarding specific case investigations.

Prepares performance appraisals and evaluations of subordinate personnel and approves all types of leave requests.

RELATIONSHIPS WITH OTHERS

Excise Tax Investigators 3 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 2 and Excise Tax Investigators 1 in order to exchange information concerning ongoing investigations and to provide leadership, guidance and instruction to these subordinates. The Excise Tax Investigators 3 also consult with the Chief Excise Tax Investigator on procedures, policies and problems.

NATURE OF SUPERVISION

Excise Tax Investigators 3 work under the direction of the Chief Excise Tax Investigator and receive the following kinds of supervisory direction: interpretation of policy and procedure; direction concerning the handling of highly sensitive cases such as those which involve major violators or organized criminal groups; technical supervision on law enforcement standards and procedures; review of reports on investigations; effective Utilization of available personnel; and performance evaluation and appraisal.

Excise Tax Investigators 3 provide the following kinds of supervisory direction to subordinate Senior Excise Tax Investigators 2 and Excise Tax Investigators 1: review of reports of activities and incidents; determination of investigative team assignments; interpretation of policy and procedure; direction concerning the handling of sensitive cases such as those which involve major violators or organized criminal groups; occasional observation of Excise Tax Investigators 2 work and coaching in supervisory technique; final determination of whether investigations should be continued or terminated; and performance evaluation and appraisal.

MACHINES, TOOLS AND EQUIPMENT USED

Excise Tax Investigators 3 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 3. The needs of surveillance frequently require working irregular hours and extended shifts.

JOB REQUIREMENTS

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.

· Working knowledge of the laws and rules of evidence and criminal procedure.

· Working 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 be patient 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.

MINIMUM QUALIFICATIONS

One year of permanent competitive service as an Excise Tax Investigator 2.

Reviewed:  4/07

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.