Apprentice Attorney 3, Appeals

Job Description

About the Company:

The Arizona Department of Revenue (ADOR) is responsible for funding Arizona’s future through excellence in innovation, exceptional customer service, and public servant-led continuous improvement. They operate within the Arizona Management System (AMS), focusing on results, reducing waste, and committing to continuous improvement.

Job Description:

Job Title: Apprentice Attorney 3, Appeals

Department: Department of Revenue

Location: 1600 W. Monroe St, Phoenix AZ 85007

Salary: $71,500 per year ($34.77 per hour)

Grade: 22

Closing Date: Until Filled

This is a 24-month apprenticeship position within the Arizona Lawyer Apprentice Program (ALAP), as defined by Arizona Supreme Court Administrative Order (AO) 2024-148. The Apprentice Attorney 3 is someone who has achieved a score of 260-269 on a Uniform Bar Exam within the previous 12 months and meets the other requirements of AO 2024-148. This role will allow the apprentice to engage in activities to obtain a recommendation to be admitted to the practice of law without supervision upon completion of the ALAP program.

The Apprentice Attorney 3 will be part of the ADOR Taxpayer Services Appeals & Protests Unit, providing legal advice and representing ADOR in contested tax matters and appealable agency actions before the Office of Administrative Hearings. Cases will involve Transaction Privilege Tax, Luxury Tax, Withholding Tax, license revocation, voluntary disclosure agreements, closing agreements, and penalty review.

Key Responsibilities:

• Arizona Lawyer Apprentice Program Activities:
• Completes all professional activities required by the ALAP program under the supervision of the Appeals Administrator (supervising attorney).
• Reviews activities in support of the training program goals.
• Actively engages in structured monthly check-ins and informal weekly check-ins with the supervising attorney for mentorship and guidance.
• Hearings:
• Reviews protested cases and prepares them for formal hearing, including pre-hearing memoranda, witness preparation, and exhibit preparation.
• Represents ADOR before the Office of Administrative Hearings and in appeals to the Department’s Director.
• Responds to taxpayer inquiries throughout the protest phase.
• Project Support:
• Completes special projects as assigned, including legal research to advise the Administrator, Deputy Assistant Director, or General Counsel.
• Agency Compliance & Continuous Improvement:
• Stays current on tax laws, regulations, policies, and best practices.
• Contributes to team effectiveness by attending meetings, completing training, participating in work teams, and completing metrics/reports as requested.
• Participates in 1:1 coaching with supervisor.
• Maximizes work processes through lean principles within the Arizona Management System (AMS) and provides recommendations for process improvement.

Knowledge, Skills & Abilities (KSAs):

• Doctor of Jurisprudence (J.D.) degree 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.
• 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 within the 12 months following September 1, 2024, or the notification date of one’s Uniform Bar Exam score,
• Knowledge of Arizona Revised Statutes Title 42, administrative rules, Model City Tax Code, tax rulings, tax procedures, and Departmental policies.
• Knowledge of contested hearings and appeals to the Director.
• Familiarity with federal case law interpreting various legal concepts.
• General principles of law related to tax issues.
• Superb verbal, written, and listening communication skills.
• Strong proficiency in the English language and with business, legal, and professional writing.
• Effective organization and time management skills.
• Strong interpersonal skills.
• Proficiency in PC use (Windows environment), the Internet, MS Office Applications (Outlook, Word, Excel, PowerPoint), and Google Suite applications (GMail, Sheets, Docs, Drive).
• Ability to clear a comprehensive background and clearance process.
• Ability to apply case law, statutes, and administrative rules to facts; research legal materials; and write informative and persuasive briefs.
• Ability to present cases before the Office of Administrative Hearings, examine witnesses, and summarize facts and legal positions.
• Ability to work with autonomy and collaboratively as part of a team.
• Ability to work confidentially.
• Ability to understand and solve problems using advanced analytical skills.
• Willingness and ability to embody ADOR’s core values.

Licenses & Certifications:

• Ability to become an active member of the State Bar of Arizona within 24 months of employment.

Additional Job Demands:

• Ability to exert up to 20 pounds of force occasionally.
• Typical office environment conditions.

Selective Preference(s):

• Experience with Transaction Privilege Tax is a plus.

Pre-Employment Requirements:

• 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 final candidate will be required to abide by the the following pre-employment checks. All newly hired State employees are subject to and must successfully complete the Electronic Employment Eligibility Verification Program (E-Verify).