SPECIAL ENFORCEMENT SECTION ASSISTANT INVESTIGATOR

Duties Summary

Under the general supervision of the Special Enforcement Section Supervisor, the position assists with investigative activities in the detection of violations of laws, rules, and regulations covered under Title 14, Taxation, specifically under Section 231, and under jurisdiction of the Department of Taxation. Assists investigators by providing support in gathering and organizing information and the preparation of written reports or spreadsheets. Assists in conducting office examinations of tax returns to verify accuracy and completeness of information and performs other tasks required to support investigators in the performance of their duties and the achievement of the Special Enforcement Section’s goals.

Minimum Qualification Requirements

• Knowledge of relevant Hawaii tax laws, rules, procedures, tax rates, exemptions, deductions, extensions, credits, assessments, delinquent taxes, business licensing, tax office operations such as filing and information recording systems, both manual and computerized as they apply to filing returns, tax search and collection methods and procedures, not required but highly desired, interviewing techniques.
• Ability to think logically and analytically and to communicate effectively orally and in writing within the English language;
• Ability to elicit information from individuals and judge the relevance of such information;
• Ability to read, understand, and explain materials such as tax rules, laws, memoranda, procedures, and penalties;
• Ability to accurately compute tax liabilities, penalties, and interest;
• Ability to use and operate calculating devices, computers, and other digital devices;
• Ability to use tact and sound judgment to deal effectively with taxpayers, co-workers, and others;
• Ability to follow oral and written procedures and instructions;
• Ability to understand and impact the actions taken and recommendations made regarding taxpayers;
• Ability to plan, prioritize, and organize work.

Education

• High school graduate

Experience

• Two (2) years of progressively responsible experience which demonstrated numerical facility and logical, analytical thinking and involved reviewing documents to ensure that numerical data and arithmetic computations are complete, accurate, properly categorized and recorded, and in accordance with pertinent rules, policies, procedures, and guidelines.

Desirable Qualifications

• Graduation from an accredited four-year college or university or an associate degree in accounting.
• Experience in investigation, law, taxation, or accounting.

Exempt Benefits

• Paid Holidays: 13 paid holidays each year; 14 holidays during an election year.
• Paid Vacation: 21 days per year.
• Paid Sick Leave: 21 days per year.
• Other Leaves: Reasonable time off with pay may be provided for jury or witness duty, a death in the family, some military duty, and donation to the Blood Bank. Leave sharing donations may be granted to eligible employees who have serious personal illnesses or injuries or need to care for a seriously ill or injured family member. Various leaves without pay may also be granted with full re-employment rights.
• Health Insurance: The State pays a part of the premiums for each employee's enrollment in a State-sponsored Medical, Drug, Vision, and Dental Plan.
• Group Life Insurance: The State provides a free life insurance policy for eligible exempt employees.
• Retirement Plan: The State contributes to a retirement plan for eligible employees. Generally, employees under the Hybrid Plan with 10 years of credited service and who have reached 65 years of age or have 30 years of credited service and have reached 60 years of age may retire and receive benefits.
• Premium Conversion Plan: Participating exempt employees may increase their take-home pay by having the State deduct the cost of health care premiums before payroll taxes are withheld.
• Flexible Spending Accounts: Eligible exempt employees can reduce their federal and state income taxes and social security taxes by setting aside money from their paychecks to pay for eligible out-of-pocket health care expenses and eligible dependent care expenses on a BEFORE-TAX basis.
• Transportation Benefits: Participating employees may increase their take-home pay by having the State deduct qualified transportation expenses (i.e., eligible parking fees, monthly bus passes for TheBus, fare coupons for The Handi-Van, Vanpool Hawaii participation fee, etc.) through pre-tax payroll deductions.
• Deferred Compensation: The State offers exempt employees a tax-deferred retirement savings program. This program allows employees to build a retirement nest egg through voluntary, pre-tax payroll deductions. A broad range of investment options are available to select from.
• Temporary Disability Insurance: Qualified exempt employees may be eligible to receive partial wage replacement, at no cost to the employee, for a disability caused by a non-work-related injury or illness under this program.
• Social Security: As an employer, the State also contributes to an exempt employee's social security account.
• Training & Continuing Education: The State supports developmental activities related to an exempt employee's work. In many departments there are numerous in-service training opportunities available. Sabbatical leaves with pay are available for qualified employees.
• Travel Expenses: The State may pay for certain business-related travel expenses including mileage reimbursement for use of a personal car during work, airfare, meals and lodging expenses for trips to neighbor islands or out of state.
• Union & Collective Bargaining: Exempt employees may have the right to join the union for collective bargaining with the State and employee representation depending on the status of the exempt position.