Special Enforcement Section Investigator

This recruitment is for the Department of Taxation for OAHU ONLY

This position performs investigative activities in the detection of violations 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 position may conduct investigations including covert means. This position performs various activities to enforce the laws and performs other related duties as assigned to bring individuals and 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.

• Graduated from accredited college or equivalent; fifteen (15) credits in accounting is desirable.

• 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 statutes 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 businesses 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 of 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.

• Incumbents are required to travel (intra‑/inter‑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.

• Employee is required to have a valid State of Hawaii Driver’s License.
• Certified Fraud Examiner is desirable.