Apprentice Attorney

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

Division of Taxpayer Services

1600 West Monroe Street. Phoenix, AZ

Salary: $71,500

Grade: 22

Closing Date: 10/2/26

Pursuant to Administrative Order (AO)  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 , 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.

Essential Duties and Responsibilities include but are not limited to:

• 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

• 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…