SPECIAL ENFORCEMENT SECTION INVESTIGATOR

Duties Summary

This position performs investigative activities in the detection of violation of laws, rules, and regulations covered by Title 14, Taxation specifically under Section 231, and under the jurisdiction of the Department of Taxation; gathers information and prepares written reports. The positions may conduct investigations including though covert means. This position performs various activities to enforce the laws and performs other related duties as assigned to bring individuals/entities into tax compliance. This position may serve process and apply for and execute search warrants or writs of entry but shall not otherwise have the powers of a police officer or deputy sheriff.

Education

• Minimum Qualification Requirements: Graduated from accredited college or equivalent; Fifteen (15) credits in accounting is desirable.
• Experience: General Investigative/Financial Accounting (Entry Level): Minimum of one (1) year of general investigative, taxation, and/or financial accounting experience to include writing clear and comprehensive reports; reading and interpreting complex written material; interpreting and applying statues and rules; performing research; dealing with the public.
• Experience (Specialized; Journeyman Level): Two (2) years of tax investigative experience which demonstrated the ability to identify and evaluate matters, individuals, and business that show high likelihood of tax non-compliance warranting possible investigation; obtain and review documentary evidence; analyze and interpret accounting books, records, tax returns and tax information; obtain information and evidence surreptitiously; conduct interviews and obtain statements of relevant information; collect, organize and analyze facts and other evidence to arrive at logical conclusions; protect integrity of evidence and demonstrate knowledge or rules of evidence, and search and seizure.
• Substitution for Specialized Experience: Possession of a law degree from a recognized law school may be substituted for two (2) years of specialized experience.

Other Information

• Other Requirements: Incumbents are required to travel (inter/out of state) to conduct investigations, attend training and perform other functions. Employee's duties may require work at night/weekends/holidays, or at other irregular hours to satisfactorily conclude investigative cases or to complete special projects, frequently without advance notice of the extraordinary work requirement.
• Required Licenses, Certificates, Etc.: Employee is required to have a valid State of Hawaii Driver’s License. Certified Fraud Examiner is desirable.

Exempt Benefits

• Paid Holidays: Eligible for 13 paid holidays each year; 14 holidays during an election year.
• Paid Vacation: Eligible for 21 days per year.
• Paid Sick Leave: Eligible for 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.

Revised Date

Revised 01/13