DEPARTMENT OF REVENUE

Taxpayer Services Division

1600 W Monroe St.
Phoenix AZ, 85007

Salary: $38,897.00 

Grade: 19

Closing Date: 10/28/2026

The Penalty Review Specialist 2 supports the Penalty Review Unit by analyzing and interpreting Federal and State tax laws and Arizona Revised Statute guidance to evaluate both testimony and written evidence to make findings of fact and render decisions. The position will work within the tax reporting system to perform complex account reconciliations, account maintenance, perform adjustments to tax returns, abate and/or correct penalties and interest, amongst other duties.

This position may offer the ability to work remotely, within Arizona, based upon the department's business needs and continual meeting of expected performance measures.

The State of Arizona strives for a work culture that affords employees flexibility, autonomy, and trust. Across our many agencies, boards, and commissions, many State employees participate in the State’s Remote Work Program and are able to work remotely in their homes, in offices, and in hoteling spaces. All work, including remote work, should be performed within Arizona unless an exception is properly authorized in advance.

Tax Administration

Processes actions within the tax reporting system, such as:

• Abate and/or correct penalties and interest
• Account reconciliations
• Account maintenance
• Releasing of refunds
• Tax return adjustments
• Technical review of audits
• Review and revise tax reporting and information forms and instructions required by law

Research & Analysis

• Researches and interprets Federal, State tax law, and Arizona Revised Statutes as it pertains to assigned tax cases in order to prepare reports and assist in penalty determinations
  
• Reviews problems and questions concerning taxes, inconsistencies in reported information, and interpretation of tax laws, statutes, and regulations
  
• Confers with agency officials, staff members, and representatives of other agencies to convey information or acquire information needed for immediate determinations or decisions
  
• Compares data from several sources to ensure compliance with technical specifications, rules, or other technical documents

Service Delivery

• Serves as a point-of-contact for taxpayer inquiries and cases
  
• Provides intermediate-level customer care to taxpayers by advising and educating them about local and State administrative statutes, rules, and regulations regarding tax, as needed
  
• Escalates complex taxpayer inquiries and cases to senior team members

Agency/Department Compliance & Continuous Improvement

• Remains current on all laws, regulations, policies, and best practices related to taxation through regular engagement in activities such as: self-directed research, conferring with other practitioners and technical experts; subscriptions to regulatory/legal/industry newsletters and briefs; membership industry associations and attendance at meetings/events; and or participation in training and others continuing education opportunities.
  
• Actively contributes to team and individual effectiveness through the following: -
  
• Attends staff meetings and huddles of work unit or district; and may cascade and track information as indicated
  
• Completes all required training in a timely manner.
  
• Participates in assigned work teams as appropriate.
  
• Prepares for and actively participates in 1:1 coaching with supervisor
  
• Maximizes work processes and deliverables through lean principles within the Arizona Management System (AMS); and provides recommendations for process improvement, and engages in continuous improvement efforts as assigned.
  
  

Knowledge/Understanding

• Basic knowledge of Federal and State of Arizona tax laws, statutes, and regulations governing filing requirements and assessment of penalty and interest
  
• Basic knowledge of generally accepted accounting principles (GAAP)
  
• Basic knowledge of generally accepted auditing standards (GAAS)
  
• Basic knowledge and understanding of individual income, corporate income, transaction privilege and use, fiduciary, excise, and withholding tax policies and procedures

Skills

• Utilizes approved Artificial Intelligence (AI) tools to automate routine tasks, improve productivity, and enhance workflows, while strictly adhering to agency data governance, security policies, and ethical standards regarding FTI and PII.
• Strong verbal, written, and listening communication skills
  
• Effective organization and time management skills with the ability to make measurable progress on multiple priorities
  
• Proficient in the use of a PC/laptop in a Windows environment; in the use of the Internet; and in the use of Google Suite applications such as Gmail, Sheets, Docs, and Drive
  
• Strong proficiency in the use of Microsoft Excel and Word
• Proficient in the use of tax reporting systems

Abilities

• Ability to clear a comprehensive background and clearance process that includes an Arizona tax compliance verification, and a criminal background check through the FBI via level one fingerprint clearance through the Arizona Department of Public Safety, as well as through the Criminal Justice Information System
  
• Ability to interpret and apply federal and state tax laws to legal case reviews Ability to work with a high degree of autonomy and also participate collaboratively as part of a team Ability to work in a confidential manner, ensuring information is shared with internal and external individuals in an appropriate manner
• Ability to appear in and testify in the court of law
• Willingness and ability to embody ADOR’s core values of Do the Right Thing, Commit to Excellence, and Care About One Another

Education & Experience
Any combination that meets the knowledge, skills and abilities (KSA); typical ways KSAs are obtained may include but are not limited to: a relevant degree from an accredited college or university such as Associate’s Degree (e.g., A.A.), training, coursework, and work experience relevant to the assignment.
Minimum of six (6) months audit-related experience
Associates or Bachelor’s Degree in Accounting or a closely related field

Internal Applicant Eligibility

An Internal Applicant who is: An active, regular, full-time, or part-time  ADOR Team Member who has been in their current position for at least 6 months and has maintained Satisfactory Performance.

Satisfactory Performance: A Team Member who:

• Has a 3.0 (meets or higher) for their most recent AZPerforms rating,
• Is not on a Performance Improvement Plan,
• Has not been involuntarily demoted in the previous 12 months, and
• Is not subject to any active formal discipline, meaning the Team Member has not received either
• A Letter of Reprimand issued in the previous 6 months or
• A Letter of Suspension in the previous 12 months.

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

If this position requires driving or the use of a vehicle as an essential function of the job to conduct State business, then the following requirements apply: Driver’s License Requirements.

The Arizona Department of Revenue offers a comprehensive benefits package to include:

• Affordable medical, dental, life, and short-term disability insurance plans
• Participation in the Arizona State Retirement System (ASRS) and long-term disability plans
• 10 paid holidays per year
• Vacation time accrued at 4.00 hours bi-weekly for the first 3 years
• Sick time accrued at 3.70 hours bi-weekly
• Paid Parental Leave-Up to 12 weeks per year paid leave for newborn or newly-placed foster/adopted child (pilot program).
• Deferred compensation plan
• Wellness plans
• Tuition Reimbursement 
• Infant at Work Program 
• Rideshare and Public Transit Subsidy
• Career Advancement & Employee Development Opportunities
• Flexible schedules to create a work/life balance

By providing the option of a full-time or part-time remote work schedule, employees enjoy improved work/life balance, report higher job satisfaction, and are more productive.  Remote work is a management option and not an employee entitlement or right.  An agency may terminate a remote work agreement at its discretion.(OPTIONAL AND BASED UPON POSITION)

Learn more about the Paid Parental Leave pilot program here. 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.

If you have any questions, need assistance, or would like to request a reasonable accommodation, please contact the ADOR Talent Team at oagre.ctr@azdor.gov

*The State of Arizona is an Equal Opportunity/Reasonable Accommodation Employer.