ATTORNEY

State of Nebraska • Lincoln, NE

6d • $26 - $55 • Onsite

About The Position

The Nebraska Department of Revenue is hiring an Administrative Services Attorney focused on tax policy. Under administrative direction, this position provides professional legal services involving research, administration, and enforcement of the agency’s statutory authority and obligations. The primary focus is formulating DOR policy; researching and drafting regulations; preparing guidance documents such as revenue rulings and general information letters; responding to complex tax-related inquiries; and assisting with tax incentive programs, including reviewing and evaluating applications. The position also conducts research across taxation and related subjects, interprets court decisions and administrative rulings, and represents DOR in discussions with practitioners, taxpayers, and other interested parties.

The position is 100% in-office in Lincoln, Nebraska. The Department does not sponsor STEM Optional Practical Training or non-immigrant work visas for this position. Applicants must attach a resume and transcripts. The role may be hired at Attorney I, II, or III, with pay commensurate with education and/or experience within fiscal constraints, if approved. The posted hourly starting rates are $26.005–$38.334 for Attorney I, $30.056–$44.306 for Attorney II, and $36.792–$55.184 for Attorney III.

The State of Nebraska describes its compensation package as including pay, benefits, paid time off, retirement, and professional development opportunities. Benefit eligibility may vary by position, agency, and employment status.

Requirements

• Attorney I: Graduation from an accredited school of law and admission to the Nebraska Bar.
• Attorney II: One year of experience practicing law and providing legal services, such as preparing cases, advising clients, or interpreting laws or administrative policies.
• Attorney III: Three years of experience practicing law and providing legal services, such as preparing and trying cases, advising clients, or interpreting laws or administrative policies.
• Admission to the Nebraska Bar is required under Section 7-101, Nebraska Revised, Reissued Statutes of 2022.
• Attach a resume and transcripts to the application.
• Knowledge of state and/or federal statutory and case law and constitutional provisions pertinent to DOR programs; techniques for preparing and drafting regulations, legal documents, and forms; legal research; civil law administration; and the structure, functions, and legal processes of Nebraska legislative and administrative bodies.
• Skills in legal research; drafting legal documents, regulations, rulings, and legislation; negotiating with public and other professionals; and analyzing legal issues and making recommendations.
• Ability to communicate and persuade others regarding technical legal issues; summarize and exchange legal findings and conclusions; interact with legal associates, government employees, the public, and representatives involved in technical legal issues; formulate legal opinions and recommendations from research and investigations; identify critical elements of legal questions; draft legal documents; and interpret and apply statutes, case law, court and administrative decisions, rules, and policies.

Nice To Haves

• Recent experience in tax law and administration, or legislation.
• Knowledge or experience developing, analyzing, or otherwise working with tax issues, including Nebraska incentive programs, corporate and individual income tax, and state and local sales and use tax.
• Experience with audit and financial record review and/or federal or state tax research.
• Experience with administrative law practices.
• High academic performance.
• Coursework emphasizing taxation, accounting, or auditing.

Responsibilities

• Provide guidance to taxpayers and internal customers on Nebraska tax laws, and draft new, revised, or repealed regulations for adoption and promulgation under the Administrative Procedure Act.
• Review and evaluate tax incentive benefit applications and resolve complex issues involving incentive program applications and agreements.
• Conduct complex and varied research in taxation and related subject matters.
• Draft guidance documents, including information guides, revenue rulings, and general information letters for DOR programs.
• Confer with the Policy Manager, agency staff, practitioners, and taxpayers to exchange and prepare information concerning technical tax-related inquiries and issues.
• Represent DOR in meetings with practitioners, taxpayers, and other interested parties concerning interpretation and application of revenue laws, agency rulings, regulations, and administrative positions.
• Interpret and apply court decisions and administrative rulings when responding to technical inquiries and ensure DOR staff adhere to them.
• Perform related work and other assigned tasks.

Benefits

• Comprehensive package of pay, benefits, paid time off, retirement, and professional development opportunities.
• Paid Nebraska State Bar Association mandatory membership and approved continuing legal education credit hours.

What This Job Offers

• Job Type: Full-time
• Career Level: Entry Level
• Education Level: Ph.D. or professional degree