Revenue Law Enforcement Supervisor

Class Concept

Positions in this class supervise the assessment and collection of unauthorized substances or penalty application and/or audit referrals regarding motor fuel taxing statutes by subordinate law enforcement officers, in addition to individual field investigator case work. Positions have statewide and/or special jurisdiction charged with enforcing the relevant state and federal revenue laws and codes with full law enforcement authority in the assigned area. Positions serve as a staff officer responsible for coordinating training functions or similar supportive functions. Positions lead financial investigations of taxpayers assessed under the unauthorized substance or motor fuels tax schedule to maximize all tax, penalties and interest collections due to the State of North Carolina. Positions communicate with law enforcement agencies, taxpayers, and agency senior leadership for the development of working relationships. Positions assist in management responsibilities to include interviewing, coaching, training, completing performance appraisals, and recommending and administering disciplinary action.

Recruitment Requirements

Knowledge, Skills, and Abilities

• Thorough knowledge of the concepts and practices used in the enforcement of federal and state revenue laws.
• Thorough knowledge of the Revenue Act as related 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
• Thorough knowledge of law enforcement concepts, practices, and theories used in the technical specialty area under an agent's direct control.
• Thorough understanding of the administrative review process and resolution of objected cases
• Ability to apply law enforcement and auditing disciplines to cases involving varied levels of detail
• 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
• Ability to supervise, train, mentor, and assist field investigators

Minimum Education and Experience

Bachelor's degree from an accredited college or university and five years of experience as a law enforcement officer, two of which must have been either as a supervisor, a team lead, or a project lead; 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.