Tax Review Officer
The Administrative Review and Hearings Division is a division of legal and tax professionals who are passionate about continuous improvement and who actively cultivate a culture of respect, inclusion, and excellence. If you have a passion for supporting others, find accomplishment in resolving challenging issues, and thrive in an environment where innovative approaches to problem solving are required and alternative solutions are encouraged, the Department of Revenue may have a career opportunity for you with this Tax Review Officer - TPS3 (Tax Policy Specialist 3) position!
We work in a hybrid setting where employees are allowed to work from home more than they work in the office.
The hiring manager may start screening applicants as early as November 7, 2023 and make a hiring decision at any time after. It will be to your advantage to submit materials as soon as possible.
Revenue is a dynamic learning organization where you will experience a remarkable work-life balance, with amazing leadership and talented co-workers ready and focused to achieve the agency's goals. We value diverse perspectives and life experiences. We employ and serve people of all backgrounds including people of color, immigrants, refugees, LGBTQ+, people with disabilities, and veterans. This unique culture of respect promotes a professional family of cohesive groups maximizing potential through opportunity. We offer a generous benefits package that includes defined benefit retirement plans; health, dental and vision coverage, deferred compensation plans, and as a public service employee, you may also be eligible for student loan forgiveness.
Visit these links to watch our recruitment video to find out more about our agency and see what our employees say about why Revenue is a great place to work.
The Administrative Review and Hearings Division (ARHD) resolves taxpayer disputes of department actions. These actions include the revocation or denial of a reseller permit, the revocation of a business license, the issuance of a tax assessment, the denial of a tax refund, and certain decisions involving unclaimed property. The review process includes analyzing the evidence and/or briefing submitted by the parties, holding hearings, researching relevant cases and authority, and issuing a decision consistent with Washington State law and department policy.
We invite you to review the opportunity details below and forward this message to others you feel may be qualified.
As an attorney trained in interpreting and applying tax law and policy, you will hear and resolve taxpayers' petitions for review of the department's actions and issue written decisions. Cases cover a variety of complex and interesting tax and unclaimed property issues, which provide you with opportunities to research and educate taxpayers on how the law is applied. You will also engage in tax policy development to achieve consistency and fairness in tax administration.
As a Tax Review Officer (Tax Policy Specialist 3) in ARHD, you will manage an active caseload of tax disputes. Most of these cases are heard under WAC 458-20-100 (Rule 100), the department’s informal internal review process. Other cases are handled as Brief Adjudicative Proceedings under the Administrative Procedure Act (RCW 34.05. 482–494). Your responsibilities will include:
- Conducting Rule 100 informal administrative reviews of petitions for correction of tax assessments, refund denials, and adverse interpretive rulings.
- Presiding over mainstream, executive, and small claim hearings and drafting determinations.
- Recommending, referring, or negotiating the settlement of some Rule 100 cases.
- Analyzing, reviewing and providing technical legal and policy recommendations regarding proposed guidance the department is considering.
- Representing the department in informal excise tax appeals before the Washington State Board of Tax Appeals, a separate state agency.
Admission to practice law in the state of Washington, or graduation from an accredited school of law and current admission to practice before the highest court of a state or federally recognized Indian tribe.
For current or past employees of DOR: One year as a Tax Policy Specialist 2
For any applicant: Three years of experience as 1) a hearings examiner in a governmental agency, 2) an assistant attorney general, or 3) a practicing attorney, and/or 4) performing other attorney related functions.
Note: An LLM or master's degree in taxation or closely allied field will substitute for one year of experience.
Successful candidates should possess demonstrated skills to:
- Use technology necessary to conduct the business, including word processing, email, and legal software for research (i.e., Westlaw, Lexis).
- Communicate clearly and effectively in writing, using standard rules of language regarding spelling, punctuation, grammar, word usage, sentence structure and composition, and to accurately reference supporting documents and controlling authority.
- Effectively perform legal research, identify the issues in a case, and identify areas for further analysis and investigation.
- Balance competing priorities and successfully meet deadlines.
- Effectively work with others and resolve differences in a timely manner.
- Translate legal or technical concepts into messages lay persons can readily understand.
To be considered for this position:
- Complete your online application in detail, as it will be used as your initial resume.
- Attach a cover letter explaining how you meet the qualifications of, and why you are interested in, this position.
- Attach a legal writing sample.
* Note - Incomplete applications or applications received without these materials may be disqualified.
To take advantage of Veteran's preference, please attach your DD-214, member 4 long form, or your NGB-22. Please blackout your social security number and date of birth before attaching.
Hello, my name is Lance, and I will be assisting with this announcement. As a 20-year Department of Revenue employee, I understand the importance of finding a rewarding career with a work-life balance. At Revenue, we pride ourselves in connecting talented individuals with opportunity and would like to answer any questions you have.
Please contact any part of the Staffing team at Jobs@dor.wa.gov or give me a call (360) 704-5725.