Tax Review Officer (Legal) - (TPS 3)
The Department of Revenue's Administrative Review and Hearing Division (ARHD) in Seattle, WA is looking for an attorney with solid legal skills, enthusiasm for the rule of law, intellectual curiosity, and a desire to interpret and apply Washington state excise tax law and policy.
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, women, 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.
As an important member of our team, we are responsible for issuing the final administrative decision in two types of cases:
- Informal excise tax reviews under WAC 458-20-100 (Rule 100). These cases arise from taxpayers protesting the issuance of a tax assessment, the denial of a tax refund, or an adverse letter ruling regarding future tax liability. Some of these reviews may be designated executive level decisions and present issues of first impression or have significant impact on industries. Select cases are published as precedential decisions and are reported nationally.
- Administrative Procedures Act (APA) cases conducted as either Brief Adjudicative Proceedings (BAP's), or formal adjudicative proceedings. BAPS include appeals from the denial of reseller permits, the revocation of a business license, and others. Formal adjudicative proceedings include Unclaimed Property and Renewable Energy appeals.
The ARHD Team also represents the Department of Revenue in informal hearings of excise tax appeals before the Washington State Board of Tax Appeals.
Candidate screening will begin as early as March 8, 2021 and the hiring authority may exercise the option to make a hiring decision at any time after. It will be to the applicant's advantage to submit materials as soon as possible.
We invite you to review the opportunity details below and forward this message to others you feel may be qualified.
As a Tax Review Officer, you will review, hear, and issue decisions that resolve taxpayers' challenges of the department's actions. You will also engage in tax policy development and discussion to achieve consistency and fairness in the administration of the tax. Cases cover the interpretation and application of complex and challenging tax laws and provide you with opportunities to educate taxpayers. Some of your other responsibilities will include:
- Managing an active caseload of tax appeals that includes Rule 100 cases and Administrative Procedures Act (APA) proceedings.
- Conducting Rule 100 informal administrative reviews of tax assessments, refund denials, and adverse interpretive rulings. These matters often involve highly sensitive policy and legal issues, and the resulting determination may be published as departmental precedent.
- Presiding over mainstream, executive, and small claim hearings and drafting determinations.
- Recommending, referring, or negotiating the settlement of some Rule 100 cases.
- Conducting administrative hearings on the record for the review of the Department's actions in accordance with the Administrative Procedures Act (APA). Actions include matters related to reseller permits, certificates of registration, spirits license orders, manufactured home park fees, unclaimed property, and other Brief Adjudicative Proceedings, as well as formal adjudicative proceedings. You will issue the final agency decision in these proceedings as an independent fact finder.
- Analyzing, reviewing, and providing technical legal and policy recommendations.
- Representing the Department in informal hearings of excise tax appeals before the Board of Tax Appeals.
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.
One year as a Department of Revenue Tax Policy Specialist 2.
Three years of experience as 1) hearings examiner in a governmental agency, 2) assistant attorney general, 3) practicing attorney, and/or 4) performing other attorney related functions.
Please note: An LLM or master's degree in taxation or closely allied field will substitute for one year of experience
We're also interested in your ability to:
- 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.
- Express ideas and information effectively through the spoken word using language that is appropriate to both the complexity of the topic and the knowledge and understanding of the audience.
- Use intelligence, common sense, hard work, and tenacity to solve particularly difficult or complicated challenges, and to advocate in support of proposed resolutions.
- Conduct orderly and meaningful hearings, interviews, or other methods of gathering information.
- Weigh evidence, with due regard for credibility issues and concepts underlying evidentiary rules.
- Effectively perform legal research, identify the issues in a case, and identify areas for further analysis and investigation.
- Earn the trust, respect, and confidence of coworkers and customers through consistent honesty, forthrightness, and professionalism in all interactions.
- Accept personal responsibility for the quality and timeliness of work and to appropriately prioritize and concurrently service multiple, long-term case assignments.
- Effectively use technologies that are necessary to conducting the business of the organization, including word processing and electronic communications software packages and specialized legal software for legal research.
- Demonstrated commitment to valuing diversity and fostering an inclusive working and learning environment.
*As part of the selection process, those under consideration for an interview will be requested to complete a writing assessment.
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 this position.
- Attach a legal writing sample.
*Note - Incomplete applications and applications received without requested attachments 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.