Revenue USUB Enforcement Agent

Class Concept

Positions in this class serve as an advanced-level law enforcement officer with statewide and/or special jurisdiction charged with enforcing the relevant state and federal revenue laws and codes. Positions have full law enforcement authority in the assigned area. Work involves testimony in court proceedings, reviewing and processing reports from state and local law enforcement agencies, preparing and issuing civil legal documents for collection actions, handling and processing of seized assets, and performing related law enforcement duties. Positions perform complex work responsible for assuring that all steps in the assessment and collection of Unauthorized Substance Taxes are followed correctly. Work is performed with limited supervision.

Recruitment Requirements

Knowledge, Skills, and Abilities

• Basic knowledge of the Revenue Act and its concepts as it relates to Attorney General rulings, State Supreme Court rulings on tax cases, and as applied to the authority of the auditor subpoena records and to conduct audits.
• Intermediate knowledge of law enforcement concepts, practices, and theories used in the technical specialty area under an agent's direct control.
• Ability to apply considerable law enforcement and procedures as it relates to the authority delegated under the revenue act.
• Ability to determine tax violations of and non-compliance with tax laws, and to detect and explain irregularities concerning tax matters
• Ability to clearly communicate and convey information both orally and in writing

Minimum Education and Experience

Bachelor's degree from an accredited college or university and five years of experience as a law enforcement officer; or an equivalent combination of education, training, and/or experience.

Note: Selected candidate must be qualified for certification as a law enforcement officer in accordance with the provisions of the NC Criminal Justice Training and Standards Commission or the ability to achieve certification within one year of employment.