PENALTY REVIEW SPECIALIST 2

State of Arizona; Phoenix (AZ); Hybrid; USD 35,000 - 43,000; Full time

Benefits offered by this job

Remote work option within Arizona

Paid parental leave

Flexible schedules

Career development opportunities

Wellness programs

Job summary

The State of Arizona's Department of Revenue seeks a Penalty Review Specialist 2 to analyze tax laws and evidence, render findings, and adjust penalties and interest. The role involves complex reconciliations and working within the tax reporting system to ensure accurate assessments.

Remote work may be available within Arizona, with emphasis on meeting performance metrics and leveraging AMS processes for process improvement.

Qualifications

• Basic knowledge of Federal and State tax laws, statutes, and regulations
• Basic knowledge of GAAP and GAAS
• Knowledge of various tax policies and procedures

Responsibilities

• Analyze and interpret Federal and State tax laws to prepare findings of fact
• Perform account reconciliations and adjustments in tax reporting systems
• Provide customer care to taxpayers and respond to inquiries
• Support continuous improvement and AMS Lean initiatives

Skills

Verbal communication

Written communication

Listening skills

Organization

Time management

Interpersonal skills

Microsoft Excel

Microsoft Word

Google Suite

Education

Associate's or Bachelor's Degree in Accounting or related field

Tools

Windows PC

Tax reporting systems

Job description

DEPARTMENT OF REVENUE

Funding Arizona’s future through excellence in innovation, exceptional customer service and public servant-led continuous improvement.
All Arizona State employees operate within the Arizona Management System (AMS), an intentional, results-driven approach for doing the work of state government. Our goal is for every ADOR team member to reflect on individual and team performance, reduce waste, and commit to continuous improvement with sustainable progress. Through AMS, every ADOR team member seeks to understand customer needs, identify problems, improve processes, and measure results.

PENALTY REVIEW SPECIALIST 2

Job Location:

Taxpayer Services Division

1600 W Monroe St.
Phoenix AZ, 85007

Posting Details:

Salary: $38,897.00

Grade: 19

Closing Date: 10/28/2026

Job Summary:

The Penalty Review Specialist 2 supports the Penalty Review Unit by analyzing and interpreting Federal and State tax laws and Arizona Revised Statute guidance to evaluate both testimony and written evidence to make findings of fact and render decisions. The position will work within the tax reporting system to perform complex account reconciliations, account maintenance, perform adjustments to tax returns, abate and/or correct penalties and interest, amongst other duties.

The position may offer the ability to work remotely, within Arizona, based upon the department's business needs and continual meeting of expected performance measures.

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:

Tax Administration

Processes actions within the tax reporting system, such as:

• Abate and/or correct penalties and interest
• Account reconciliations
• Account maintenance
• Releasing of refunds
• Tax return adjustments
• Technical review of audits
• Review and revise tax reporting and information forms and instructions required by law

Research & Analysis

• Researches and interprets Federal, State tax law, and Arizona Revised Statutes as it pertains to assigned tax cases in order to prepare reports and assist in penalty determinations
• Reviews problems and questions concerning taxes, inconsistencies in reported information, and interpretation of tax laws, statutes, and regulations
• Confers with agency officials, staff members, and representatives of other agencies to convey information or acquire information needed for immediate determinations or decisions
• Compares data from several sources to ensure compliance with technical specifications, rules, or other technical documents

Service Delivery

• Serves as a point-of-contact for taxpayer inquiries and cases
• Provides intermediate-level customer care to taxpayers by advising and educating them about local and State administrative statutes, rules, and regulations regarding tax, as needed
• Escalates complex taxpayer inquiries and cases to senior team members

Agency/Department Compliance & Continuous Improvement

• Remains current on all laws, regulations, policies, and best practices related to taxation through regular engagement in activities
• 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.
• 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/Understanding

• Basic knowledge of Federal and State of Arizona tax laws, statutes, and regulations governing filing requirements and assessment of penalty and interest
• Basic knowledge of generally accepted accounting principles (GAAP)
• Basic knowledge of generally accepted auditing standards (GAAS)
• Basic knowledge and understanding of individual income, corporate income, transaction privilege and use, fiduciary, excise, and withholding tax policies and procedures

Skills

• Utilizes approved Artificial Intelligence (AI) tools to automate routine tasks, improve productivity, and enhance workflows, while strictly adhering to agency data governance, security policies, and ethical standards regarding FTI and PII.
• Strong verbal, written, and listening communication skills
• Effective organization and time management skills with the ability to make measurable progress on multiple priorities
• Effective interpersonal skills and demeanor
• Proficient in the use of a PC/laptop in a Windows environment; in the use of the Internet; and in the use of Google Suite applications such as Gmail, Sheets, Docs, and Drive
• Strong proficiency in the use of Microsoft Excel and Word
• Proficient in the use of tax reporting systems

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, as well as through the Criminal Justice Information System
• Ability to interpret and apply federal and state tax laws to legal case reviewsAbility to work with a high degree of autonomy and also participate collaboratively as part of a teamAbility to work in a confidential manner, ensuring information is shared with internal and external individuals in an appropriate manner
• Ability to appear in and testify in the court of law
• Willingness and ability to embody ADOR’s core values of Do the Right Thing, Commit to Excellence, and Care About One Another
• 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

Selective Preference(s):

Education & Experience

Any combination that meets the knowledge, skills and abilities (KSA); typical ways KSAs are obtained may include but are not limited to: a relevant degree from an accredited college or university such as Associate’s Degree (e.g., A.A.), training, coursework, and work experience relevant to the assignment.

Minimum of six (6) months audit-related experience

Associates or Bachelor’s Degree in Accounting or a closely related field

Pre-Employment Requirements:

Internal Applicant Eligibility

An Internal Applicant who is: An active, regular, full-time, or part-time ADOR Team Member who has been in their current position for at least 6 months and has maintained Satisfactory Performance.

Satisfactory Performance: A Team Member who:

• Has a 3.0 (meets or higher) for their most recent AZPerforms rating,
• Is not on a Performance Improvement Plan,
• Has not been involuntarily demoted in the previous 12 months, and
• Is not subject to any active formal discipline, meaning the Team Member has not received either
• A Letter of Reprimand issued in the previous 6 months or
• A Letter of Suspension in the previous 12 months.

The final candidate will be required to abide by the the following pre-employment checks:

• Employment Verification and Reference Checks
• State and Federal Criminal Background Check, including fingerprinting
• Arizona Tax Filing Records Check
• If applicable, ASEDRA Authorized Driver Identification Check

If this position requires driving or the use of a vehicle as an essential function of the job to conduct State business, then the following requirements apply: Driver’s License Requirements.

Benefits:

The Arizona Department of Revenue offers a comprehensive benefits package to include:

• Affordable medical, dental, life, and short-term disability insurance plans
• Participation in the Arizona State Retirement System (ASRS) and long-term disability plans
• 10 paid holidays per year
• Vacation time accrued at 4.00 hours bi-weekly for the first 3 years
• Sick time accrued at 3.70 hours bi-weekly
• Paid Parental Leave-Up to 12 weeks per year paid leave for newborn or newly-placed foster/adopted child (pilot program).
• Deferred compensation plan
• Wellness plans
• Tuition ReimbursementInfant at Work Program
• Rideshare and Public Transit Subsidy
• Career Advancement & Employee Development Opportunities
• Flexible schedules to create a work/life balance

By providing the option of a full-time or part-time remote work schedule, employees enjoy improved work/life balance, report higher job satisfaction, and are more productive. Remote work is a management option and not an employee entitlement or right. An agency may terminate a remote work agreement at its discretion.(OPTIONAL AND BASED UPON POSITION)

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.

Retirement:

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.

Contact Us:

If you have any questions, need assistance, or would like to request a reasonable accommodation, please contact the ADOR Talent Team at [e-mail]

*The State of Arizona is an Equal Opportunity/Reasonable Accommodation Employer.