Address: 1600 W. Monroe Street, Phoenix, AZ 85007

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.

Salary: $71,500 

Grade: 22

Closing Date: Open Until Filled

Pursuant to Administrative Order 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 passed the Arizona Bar (and who have scored 260-269 in the previous 12 months), 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.

Arizona Lawyer Apprentice Program Activities

• 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

Legal Advice & Service Delivery

• 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

Research, Analysis & Recommendations

• 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
  

Education & Experience

• 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 administered after July 1, 2023
• 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

Licenses & Certifications
Valid license to practice law in the State of Arizona

Knowledge/Understanding
-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
-Understanding of procedures involved in contested hearings and appeals to the Hearing Office, Office of Administrative Hearings and the Director

Skills
-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

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
-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

Additional Job Demands
In the course of performing the essential duties one must be able to exert up to 20 pounds of force occasionally, and/or up to 10 pounds of force frequently, and/or a negligible amount of force constantly to move objects.
No substantial exposure to adverse environmental conditions (such as in typical office or administrative work.)

-Experience with Transaction Privilege Tax, a plus

The final candidate will be required to abide by the the following pre-employment checks:
-Employment and Education Verification
-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)

The State of Arizona provides a world class comprehensive benefits package including:
-Paid time off for holidays, sick days, annual leave, military leave, bereavement leave, and civic duty leave
-Paid Parental Leave-Up to 12 weeks per year paid leave for newborn or newly-placed foster/adopted child (pilot program)
-A robust and affordable insurance plan that includes medical, dental, vision, life insurance, short-term, and long-term disability options
-Higher education discounts for State employees and tuition reimbursement up to $5,250 per fiscal year, available to seek further career advancement or certification in Continuing Professional Education
-Work-life balance and additional options for life betterment such as the Infant at Work Program, State Wellness Program, Public Transit Discounts, Alternate Work Schedules, and Telework opportunities

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.

The State of Arizona is an Equal Opportunity/Reasonable Accommodation Employer. If you have any questions, need assistance, or would like to request a reasonable accommodation, please contact the ADOR Talent Team at talentgroup@azdor.gov.