PENALTY REVIEW SPECIALIST 2

Overview

This position supports the Penalty Review Unit by analyzing and interpreting Federal and State tax laws and Arizona Revised Statute guidance to evaluate testimony and written evidence. The role makes findings of fact and renders decisions. Work includes complex account reconciliations, account maintenance, adjustments to tax returns, and abatement and/or correction of penalties and interest.

This position may offer the ability to work remotely within Arizona, based upon department business needs and continual meeting of expected performance measures. All work, including remote work, should be performed within Arizona unless an exception is properly authorized in advance.

Responsibilities

Tax Administration

Processes actions within the tax reporting system, including:

• 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 and State tax law and Arizona Revised Statutes related to assigned tax cases to prepare reports and assist in penalty determinations
• Reviews problems and questions involving 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 by advising and educating taxpayers 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 laws, regulations, policies, and best practices related to taxation through activities such as self-directed research, conferring with other practitioners and technical experts, and participation in training and continuing education
• Attends staff meetings and huddles of the work unit or district; 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); provides recommendations for process improvement and engages in continuous improvement efforts as assigned

Requirements

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
• Proficient in use of a PC/laptop in a Windows environment; in use of the Internet; and in 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 including:
  • An Arizona tax compliance verification
  • A criminal background check through the FBI via level one fingerprint clearance through the Arizona Department of Public Safety
  • A check through the Criminal Justice Information System
• Ability to interpret and apply federal and state tax laws to legal case reviews
• Ability to work with a high degree of autonomy and also participate collaboratively as part of a team
• Ability 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 core values: Do the Right Thing, Commit to Excellence, Care About One Another

Selective Preferences

• Any combination that meets the KSAs; 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

Internal Applicant Eligibility (if applicable)

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 includes:

• 3.0 (meets or higher) for their most recent AZP performs rating
• Not on a Performance Improvement Plan
• Has not been involuntarily demoted in the previous 12 months
• Is not subject to any active formal discipline, meaning the team member has not received:
  • A Letter of Reprimand issued in the previous 6 months or
  • A Letter of Suspension in the previous 12 months

Pre-Employment Requirements

Final candidate will be required to abide by 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 Driver’s License Requirements apply

Compensation & Benefits

Salary

• $38,897.00
• Grade: 19

Benefits

• 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 Reimbursement
• Infant at Work Program
• Rideshare and Public Transit Subsidy
• Career advancement & employee development opportunities
• Flexible schedules to create a work/life balance
• Remote work option may be available as a management option (not an employee entitlement or right); remote work agreement may be terminated at the agency’s discretion (optional and based upon position)

Retirement

• ASRS provides 100% employer matched contributions (enrollment eligibility effective after 27 weeks of State employment)
• ASRS provides a lifelong benefit based on years of service earned, or worked, and ending salary

Location & Posting Details

• Job Location: Taxpayer Services Division
• Address: 1600 W Monroe St., Phoenix AZ, 85007
• Closing Date: 10/28/2026