APPRENTICE ATTORNEY

AZ State Jobs; Phoenix (AZ); Hybrid; USD 64,000 - 79,000; Full time

Job summary

The Arizona Department of Revenue seeks an Apprentice Attorney to participate in the Arizona Lawyer Apprentice Program (ALAP) for 24 months, allowing qualifying candidates who have recently passed the Uniform Bar Exam to gain supervised legal experience.

Based in the Division of Taxpayer Services in Phoenix, this role provides legal advice and representation on Transaction Privilege, Municipal Privilege, and Excise taxes; remote work within Arizona may be possible, with in-office attendance

Qualifications

• Requires UBE score between 260-269 in the previous 12 months and ALAP eligibility.
• ALAP licensee is expected to complete the 24-month program.
• Ability to research, analyze, and interpret tax statutes, rules, and case law.
• Drafts information letters, rulings, notices, and procedures for the Department.

Responsibilities

• Researches and analyzes tax issues and provides policy recommendations.
• Drafts statutory language and administrative rules to implement changes in law.
• Prepares responses to technical questions and provides legal advice and services to the Department.
• Maintains current knowledge of laws, regulations, and best practices related to taxation.

Skills

Strong writing and editing

Verbal and written communication

Time management

Legal research skills

English proficiency

Westlaw research tools

Tools

Westlaw

RIA

ALIS

Job description

DEPARTMENT OF REVENUE

Funding Arizona’s future through excellence in innovation, exceptional customer service and public servant-led continuous improvement.

Apprentice Attorney

Job Location

Division of Taxpayer Services

1600 West Monroe Street. Phoenix, AZ

Posting Details

Salary: $71,500

Grade: 22

Closing Date: 10/2/26

Job Summary

Pursuant to Administrative Order (AO) 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 achieved a score of 260-269 on a Uniform Bar Exam in the previous 12 months and other requirements of AO 2024-148, 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.

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. This position will be required to be in office 1x per week.

The State of Arizona strives for a work culture that affords employees flexibility, autonomy, and trust. Across our many agencies, boards, and commissions, many State employees participate in the State’s Remote Work Program and are able to work remotely in their homes, in offices, and in hoteling spaces. All work, including remote work, should be performed within Arizona unless an exception is properly authorized in advance.

Job Duties

Essential Duties and Responsibilities include but are not limited to:

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.

Agency Compliance & Continuous Improvement

• Remains current on all laws, regulations, policies, and best practices related to taxation through regular engagement in activities such as: self-directed research, conferring with other practitioners and technical experts; subscriptions to regulatory/legal/industry newsletters and briefs; membership industry associations and attendance at meetings/events; and or participation in training and others continuing education opportunities.
• 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
• Completes all required training in a timely manner.
• Participates in assigned work teams as appropriate.
• 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.

Knowledge, Skills & Abilities (KSAs):

Knowledge

• 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.

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