Attorney 3 (Appeals & Protest Unit)
Taxpayer Services Division
1600 W. Monroe Street, Phoenix, Arizona 85007
This position offers the ability to work primarily remote, within Arizona, but does require participation at in-person hearings at the Office of Administrative Hearings and occasional office-time.
*Candidates must be active members in good standing with the Arizona State Bar*
The Arizona Department of Revenue (ADOR) is currently seeking a lawyer admitted to the State Bar of Arizona who will be primarily responsible for providing legal advice and representation of the Department in contested tax matters and appealable agency actions. The selected candidate will represent the Department in contested cases before the Office of Administrative Hearings and in appeals to the Department’s Director.
The Attorney 3 will prepare witnesses for direct and cross examination at hearings, and elicit testimony concerning the Department of Revenue’s position as necessary. The position will also be responsible for pre-hearing conference memorandum, post-hearing memorandum, and appeal memorandum as required by the proceedings and act as a liaison to the Attorney General's Office as necessary.
Essential duties and responsibilities include but are not limited to:
• Review protested cases and prepare cases for formal hearing, including preparation of pre-hearing case memoranda, preparation of witnesses, prepare copies of exhibits to be introduced at the hearing and representation of the Division at the hearings.
• Write accurate appropriate responses to technical questions for the department, other government agencies and the public relating to issues of taxation.
• Manage special projects as assigned by the Administrator including the research of legal issues for advising the Administrator on issues of law for policy making purposes.
• Review department policies and procedures and identify non-value-added duties that may be eliminated or re-directed to improve processes
• Respond promptly and accurately to telephone and e-mail inquiries on technical matters from the department, other government agencies and the public relating to issues of taxation.
• The Arizona Revised Statutes Title 42, administrative rules, Model City Tax Code, tax ruling, tax procedures Departmental policies.
• Procedures involved in contested hearings and appeals to the Director.
• Familiarity with Federal case law interpreting and applying various legal concepts.
• General principles of law which relate to and impact upon tax issues.
• Business, legal and professional writing, as well as the English language and grammar.
• Has the skills to apply existing case law, statutes and administrative rules to the facts.
• Research court cases, Arizona Revised Statutes, and Arizona Administrative Code.
• Write informative and persuasive briefs on complex issues of law and fact.
• Prepares memoranda for case position, legal briefs, and outline of hearing presentations.
• Communication skills for interacting with staff, other Department personnel, and taxpayers and their representatives.
• Present and argue cases before the Office of Administrative Hearings and the Hearing Office including the examination and cross-examination of witnesses.
• Coherently and persuasively summarize facts presented at hearing and set for the Department's position on the law as it applies to such facts.
• Do legal research and to draft briefs and other legal memoranda.
• Apply appropriate statutes, ordinances, rules, rulings and case law to appeal cases.
• Communicate clearly and effectively with people, orally and in writing.
The ideal candidate for this position will have:
• Experience or study of state and local taxation (i.e. TPT, Bingo and Luxury tax).
• Experience representing a client in administrative or court proceedings.
• Undergraduate degree in accounting.
Member in good standing with the Arizona State Bar.
The final candidate will be required to abide by the the following pre-employment checks:
Employment Verification and Reference Checks
State and Federal Criminal Background Check, including fingerprinting
Arizona Tax Filing Records Check
If applicable, ASEDRA Authorized Driver Identification Check
The State of Arizona provides a world class comprehensive benefits package including:
Paid time off for holidays, sick days, annual leave, military leave, bereavement leave, and civic duty leave
A robust and affordable insurance plan that includes medical, dental, vision, life insurance, short-term, and long-term disability options.
Higher education discounts for State employees and tuition reimbursement up to $5,250 per fiscal year, available to seek further career advancement or certification in Continuing Professional Education.
Work-life balance and additional options for life betterment such as the Infant at Work Program, State Wellness Program, Public Transit Discounts, Alternate Work Schedules, and Telework opportunities.
For a complete list of benefits provided by The State of Arizona, please visit our benefits page
Top ranked Arizona State Retirement System (ASRS) provides 100% employer matched contributions (enrollment eligibility will be effective after 27 weeks of State employment). ASRS provides a lifelong benefit based on years of service earned, or worked, and your ending salary. Learn more about ASRS at: https://www.azasrs.gov/content/new-and-prospective-members
Persons with a disability may request a reasonable accommodation such as a sign language interpreter or an alternative format by contacting 602-716-6950.
Requests should be made as early as possible to allow time to arrange the accommodation. Arizona State Government is an AA/EOE/ADA Reasonable Accommodation Employer.
ARIZONA MANAGEMENT SYSTEM (AMS)
All Arizona state employees operate within the Arizona Management System (AMS), an intentional, results-driven approach for doing the work of state government whereby every employee reflects on performance, reduces waste, and commits to continuous improvement with sustainable progress. Through AMS, every state employee seeks to understand customer needs, identify problems, improve processes, and measure results.
State employees are highly engaged, collaborative and embrace a culture of public service.
The State of Arizona is an Equal Employment Opportunity Employer.