ATTORNEY 3, APPEALS

Arizona Department of Administration•Phoenix, AZ

4d•$71,500•Hybrid

About The Position

Pursuant to Administrative Order (AO) 2024-148 of the Arizona Supreme Court, the Arizona Lawyer Apprentice Program (ALAP) (effective September 1, 2024) enables qualifying employers such as the Arizona Department of Revenue (ADOR) to hire Apprentice Attorneys, candidates who have taken and achieved a score of 260-269 on a Uniform Bar Exam in the previous 12 months and other requirements of AO 2024-148, and who otherwise meet the requirements of the position of Attorney, to engage in the 24-month ALAP. The Apprentice Attorney 3 is an individual who, as an ALAP licensee, is considered to have passed the Uniform Bar Examination with admission pending the successful completion of the ALAP program. This position is a member of the ADOR Taxpayer Services Tax Policy Unit and is engaged in qualifying activities toward receiving a recommendation to be admitted to the practice of law without supervision at the end of the 24-month ALAP period by and while carrying out the function of the position, which provides legal advice and representation of ADOR in Transaction Privilege Tax, Municipal Privilege Tax and Excise Tax. This role also provides department-wide legal support by researching, analyzing and interpreting tax-related statutes, rules, and case law; drafts information letters, private taxpayer rulings, notices, general rulings and procedures, and other documents as necessary; researches, analyzes, and prepares recommendations for new statutory changes to tax law, and drafts administrative rules regarding TPT and Excise Tax. 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. This position will be required to be in office 1x per week. 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.

Requirements

Knowledge and understanding of Arizona Revised Statutes Title 42, administrative rules, Model City Tax Code, tax rulings, tax procedures and Departmental policies.
Knowledge of general principles of law which relate to and impact upon tax issues.
Knowledge of general principles of law relating to state and local tax issues.
Knowledge of state and Federal Statutes relating to tax matters, Supreme Court Rules of Procedure and sources of legal research of both case law and tax matters.
Superb verbal, written, and listening communication skills
Strong proficiency in the English language and with business, legal, and professional writing
Strong writing and editing skills
Effective organization and time management skills with the ability to manage multiple projects simultaneously and work in high-pressure situations
Strong interpersonal skills and demeanor
Strong computer research skills including Westlaw, RIA, and ALIS. Must be skilled in reading and comprehending complex laws and written documents.
Proficient in the use of a PC in a Windows environment; in the use of the Internet; in the use of MS Office Applications such as Outlook, Word and Excel, PowerPoint; and in the use of Google Suite applications such as GMail, Sheets, Docs, and Drive.
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
Ability to apply existing case law, statutes, and administrative rules to the facts; to research court cases, Arizona Revised Statutes, and Arizona Administrative Code; to write informative and persuasive briefs on complex issues of law and fact.
Ability to concentrate on complex issues in a typical government work environment.
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 understand and solve problems by applying advanced analytical skills to include collecting, integrating and analyzing all relevant data and information and reduced that information down to manageable components and/or charts, diagrams or graphs; identifying a number of solutions to complex problems integrating findings from several different disciplines, identifying and evaluating the various options developed and selects the most effective solution; identifying a number of solutions to the problem by identifying and evaluating the various options developed and selects the most effective solution.
Willingness and ability to embody ADOR’s core values of Do the Right Thing, Commit to Excellence, and Care About One Another
Ability to become an active member of the State Bar of Arizona within 24 months of employment by the agency
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
All newly hired State employees are subject to and must successfully complete the Electronic Employment Eligibility Verification Program (E-Verify).

Nice To Haves

Doctor of Jurisprudence degree (J.D.) from an A.B.A. accredited law school
Satisfaction of the requirements and qualifications for admission to the practice of law under Arizona Supreme Court Rules 34 and 35(b)(6) and (8)
Achieving a score of 260-269 on a Uniform Bar Exam in the previous 12 months
Within the 12 months following September 1, 2024, or the notification date of one’s Uniform Bar Exam score, securing employment with a qualified public law employer or securing the commitment of a qualified supervising attorney in a rural area for at least 30 hours of paid work per week
Experience with Transaction Privilege Tax
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.

Responsibilities

Under the supervision of the supervising attorney (Tax Policy Administrator), completes all professional activities as required by the program and reviews activities in support of the training program goals
Actively engages in structured monthly check-ins with the supervising attorney (Tax Policy Administrator) to include sharing in a self-reflection of one’s own work.
Actively engages in informal weekly check-ins with the supervising attorney (Tax Policy Administrator) for mentorship and guidance as needed to support the training program goals
Prepares accurate appropriate responses to technical questions from the Department and other governmental agencies.
Prepares information letters, taxpayer information rulings and private taxpayer rulings in response to the public for reliance by that person upon the Department's position or determination regarding transaction privilege tax, municipal privilege tax, excise tax.
Drafts and processes administrative rule proposals, tax rulings, notices, procedures, and other documents as necessary on complex tax and legal matters for the Department and affected taxpayers to rely upon in taxability determinations
Drafts proposed statutory language in order to implement desired changes to law
Participates in drafting changes or updates to the department web pages as needed.
Researches issues on technical matters for analysis, interpretation and possible alternative action
Makes and provides accurate determinations, conclusions and policy recommendations.
Reviews, analyzes, and interprets pending and new legislation in order to prepare guidelines, notices, summaries, policy recommendations, rulings and rules.
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.
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.
May complete periodic metrics, projects, huddle boards and reports as requested.
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.

Benefits

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
State employees are required to participate in the Arizona State Retirement System (ASRS), the State sponsored retirement contribution plan and the Long-Term Disability (LTD) program after a 27-week waiting period. The ASRS defined benefit plan provides for life-long income upon retirement. You will also have the option to participate in a voluntary deferred compensation program to take advantage of tax-deferred retirement investments.