eCommerce Compliance Auditor 2

Arizona Department of Administration•Phoenix, AZ

1d•$51,307•Hybrid

About The Position

The ECommerce Compliance Auditor 2 performs routine to moderately-complex auditing work within the E-Commerce Compliance and Outreach Unit (ECCO), focusing on specialized e-commerce tax issues, including complex nexus determinations (economic and physical) for out-of-state sellers. This role involves enforcing tax compliance through complex billing and case management, such as processing suspended TPT returns and estimating Draft Notice of Proposed Assessments (DNPA) for outreach campaigns. The Auditor 2 serves as an intermediate-level point-of-contact, providing advisory and educational services to taxpayers on compliance with State tax statutes, rules, and regulations, and supports continuous improvement efforts by maintaining standard operating procedures and referral processes. This position may be available for remote work within Arizona (# days per week in the office/hoteling).

Requirements

Working knowledge of e-commerce compliance, complex nexus determination (economic and physical), and Transaction Privilege Tax (TPT) statutes, policies, and procedures, including specific Remote Seller tax codes (e.g., 605).
Intermediate knowledge of audit methodologies, standards (GAAS), and internal tax systems (e.g., TAS, AATC, TPT DMS) used for case management and enforcement.
Knowledge of generally accepted accounting principles (GAAP).
Knowledge of federal and Arizona Revised Statutes and Administrative Code relevant to all tax types.
Strong analytical and critical thinking skills for gathering, classifying, synthesizing, and interpreting financial and tax data to reach legally sound conclusions.
Proficiency in technical writing for composing clear, concise audit reports, formal case files, denial letters, and creating engaging educational/outreach materials.
Strong verbal, written, and listening communication skills, including the ability to convey complex tax terminology to taxpayers.
Effective organization and time management skills with the ability to manage multiple complex priorities concurrently.
Proficient in the use of Google Suite (Sheets, Docs) and tax reporting/accounting systems.
Ability to interpret and accurately apply complex federal and state tax statutes, rulings, and case law to specialized e-commerce audit and billing scenarios.
Ability to perform complex problem-solving using intermediate analytical skills to fully scope, analyze, and resolve technical issues such as suspended TPT returns and Draft Notice of Proposed Assessment (DNPA) calculations.
Ability to effectively advise and educate taxpayers as an intermediate-level point-of-contact.
Ability to support and document continuous improvement efforts by formalizing standard work and applying LEAN principles (AMS).
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 work both independently and 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.
Willingness and ability to embody ADOR’s core values of Do the Right Thing, Commit to Excellence, and Care About One Another.

Nice To Haves

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.
Demonstrated experience in auditing work, including the application of auditing principles, standards, and techniques, consistent with the Auditor 2 level.
Bachelor’s Degree in accounting or closely related field

Responsibilities

Performs moderately-complex audit work, specializing in complex nexus determinations (economic and physical) for out-of-state e-commerce sellers, especially those with multiple licenses (e.g., Remote Seller and Marketplace Facilitator).
Serves as the key escalation point for moderately-complex inquiries, maintaining specialized knowledge to refer out-of-scope tax classifications (e.g., amusement, commercial lease, software activity) to Tax Policy.
Researches, analyzes, and applies applicable tax law; collects and analyzes data; identifies leads for outreach campaigns; consults with senior team members as needed.
Conducts audit work, ensuring accurate calculation and consistent application of tax laws.
Executes moderately-complex enforcement and billing processes for outreach campaigns, including calculating and applying tax laws for non-compliant cases.
Processes and posts suspended TPT returns by manually correcting errors (e.g., mismatched business codes like changing standard codes to Remote Seller code 605 or vice versa) in the Tax Account System (TAS) and documenting actions in the RS Suspended Return Leads Worksheet.
Interprets and executes internal processes for handling Single Jurisdiction (SJ) leads, including estimating Draft Notice of Proposed Assessments (DNPA) and creating bills in AATC.
Processes moderately-complex liability relief and penalty abatement requests, applying and documenting criteria for denying abatement requests when reasonable cause is not met.
Fully documents research, analysis, and conclusions to support the Department's position and prepare case files.
Supports the effort to finalize and clarify Standard Work/Standard Operating Procedures (SOPs), including the desk billing process and a formal denial process for penalty abatements.
Maintains and documents a clear hand-off process and audit referral form for moving specific out-of-scope or highly complex cases to TPT Audit.
Engages in tool refinement with analysts to optimize estimating tools (e.g., ECCO Estimator Tool) for current needs, such as distributing liabilities across multiple jurisdictions for DNPA calculations.
Serves as the intermediate-level point-of-contact for taxpayer inquiries, advising and educating taxpayers on State administrative statutes, rules, and regulations related to all tax types.
Actively contributes to outreach by creating engaging digital, electronic, and paper-based educational materials for the public.
Remains current on all laws, regulations, policies, and best practices related to taxation through regular engagement in activities.
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.
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.
Performs other duties 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