Attorney 2

State of West Virginia; Charleston (WV); On-site; USD 75,000 - 110,000; Full time

Job summary

The West Virginia State Tax Division seeks two attorneys at Attorney 2 level to provide legal advice and agency representation.

Under direct supervision, you will handle tax petitions, briefs, and evidentiary presentations before the Tax Appeals tribunal and possibly in property tax valuations.

Qualifications

• Admission to the West Virginia State Bar is required.
• Two years of full-time or equivalent legal practice is required.
• One year as an attorney with the agency counts as two years of experience.

Responsibilities

• Represent the agency before the West Virginia Office of Tax Appeals in taxpayer petitions and appeals.
• Perform extensive legal research and write draft briefs for administrative and appellate hearings.
• Present evidence at administrative hearings and before appellate courts as needed.
• Provide guidance on taxability of goods and services and respond to information requests from taxpayers and other agencies.
• Assist in drafting legislation, rules, and policy to implement changes in tax code.
• Travel intermittently as required for hearings or investigations.

Skills

Legal research

Drafting briefs

Oral advocacy

Education

Admission to the West Virginia State Bar

Job description

The West Virginia State Tax Division is seeking two full-performance level attorneys(“Attorney 2”) to join its legal team. Under direct guidance of the managing attorneys, the chosen candidate will perform work providing legal advice and representation on behalf of the agency. The chosen candidate may represent the Tax Division and Tax Commissioner before the West Virginia Office of Tax Appeals with regard to taxpayer petitions for refund and petitions for reassessment. This administrative-level representation involves research and writing of briefs and presentation of evidence before the tribunal. The chosen candidate may also represent the agency regarding property tax valuations.

The attorney would be expected to perform extensive legal research in order to respond to requests for information from taxpayers and other government entities, write draft letter rulings, and provide guidance on taxability of certain goods and services. The attorney would provide written responses to other government agencies, professional organizations such as law firms and accounting firms, and other entities outside state government about a variety of issues involving tax requirements. Examples include but are not limited to the impact to proposed economic development and the potential impact of changes to the tax code on the Tax Division and the administration of state taxes. The attorney may assist in the drafting of legislation and rules required to implement changes in tax code, law, rule, and policy; as well as review, analyze, and comment upon proposed legislation and rules.

This is a mid-level position, and it is expected that the chosen applicant will require specific training before they are able to operate independently. An Attorney 2 will typically start with the more technical aspects of the division’s work in order to gain familiarity with the taxes administered by the Division. Once a level of proficiency is obtained, the attorney may be assigned more complicated matters, including litigation. The Attorney 2 is distinguished from the Attorney 1 by the complexity of legal issues assigned, the latitude for independent action, and the responsibility for representing the agency in administrative hearings and before appellate courts.

The Attorney 2 performs related work as required. Intermittent travel may be needed, so a valid driver’s license is required. There is no application deadline. The Legal Division will be reviewing applications on a rolling basis, with the aim of filling the position as soon as possible.

Employment requires a fingerprint-based criminal-background check to be provided at the West Virginia Tax Division’s expense. Failing to initiate the process or cooperate with this process, providing false or incomplete information, or discovery of disqualifying information will result in denial of, or dismissal from, employment or denial of transfer irrespective of when discovered. The chosen applicant will also be subject to a tax compliance check.

Training

Admission to the West Virginia State Bar.

Experience

Two years of full-time or equivalent part-time paid employment in the practice of law.

Substitution

One year of full-time or equivalent part-time paid employment as an attorney with the agency to which assigned shall be considered the equivalent of two years of experience.

Starting pay is competitive with the private sector when hours and benefits are considered.