Administrative Law Judge 2
Administrative Law Judge 2
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Salary Not Disclosed
1 Vacancy
Job Description
Our services impactEVERY Montanan!
MISSION STATEMENT
To be the nations most citizen oriented efficiently administered state tax agency.
The Montana Department of Revenue administers almost 40 state taxes property appraisals liquor laws cannabis laws tobacco laws and unclaimed property for the state of Montana. The Office of Dispute Resolution (ODR) is an independent adjudicative body which handles disputes not resolved at a lower level within the Department. The ALJ functions as either a finder of fact or a mediator in a dispute between taxpayers or licensees.
What We Can Offer You
The State of Montanas comprehensive benefits package includes:
Health dental and vision care; life insurance; and long-term disability. The State currently contributes $12648/year toward these benefits.
Free health care for employees and eligible family member at Montana Health Centers.
Employee Assistance Benefits including counseling legal assistance well-being coaching financial information which are free resources.
Retirement plans- The State currently contributes 9.17% vested after 5 years of continuous employment.
Paid vacation- starting at 15 days a year.
Sick leave- 12 days a year.
11 holidays including a floating holiday which can be used any time.
Flexible hours.
Eligibility to participate in the Public Service Loan Forgiveness (PSLF) program.
Visit the Health Care and Benefits Division for more information at In addition to employee benefits there are a wide range of advancement opportunities throughout the Department of Revenue.
***This is a temporary 2-year position for FYE 2027. ***
DUTIES
Job Overview:
This position resides in the Directors Office Division of Department of Revenue. The Administrative Law Judge 2 (ALJ) works with the Chief ALJ Chief Counsel and ODR team members to ensure ODR provides taxpayers licensees license applicants and the public access to an effective and impartial judicial environment in which appeals challenging Department actions may be heard. Duties include adjudicating disputes between Department staff and external parties on a range of issues related to the Departments responsibilities and ensuring consistency in the application of federal and state laws and rules. The ALJ will adjudicate and resolve disputes through contested case hearings and formal and informal hearings brought under the Departments statutory dispute resolution process will provide fair timely and impartial administrative hearings and will issue well-reasoned decisions based upon the application of relevant laws to the facts of each case. The incumbent must identify and evaluate relevant facts derived from evidence testimony and legal arguments offered by the parties research pertinent laws and rules case law and legislative history and draft written findings of fact and conclusions of addition to challenges brought against Department actions the ALJ also has the responsibility of hearing and ruling on protests brought by citizens against the issuance or transfer of liquor licenses. The ALJ identifies cases in which the parties may benefit from mediation and mediates those disputes using accepted mediation procedures. The position reports to the Departments Chief ALJ.
Key Responsibilities Include:
Schedules and conducts pre-hearing conferences. Reviews hearing procedures with the parties and establishes pre-hearing schedules. Issues orders subpoenas and other legal documents directing litigants to appear and participate in conferences and hearings and to present testimony and evidence upon which the taxpayers licensees applicants or protestors claims or complaints will be decided.
Reviews and rules on pre-hearing motions and requests.
Presides over contested case hearings under the Montana Administrative Procedures Act and formal and informal hearings conducted under the Departments uniform dispute resolution procedures to determine legal rights duties and privileges of parties.
Conducts hearings in-person telephonically or by Zoom.
Receives and reviews testimony and documentary evidence. Assesses the credibility of witness testimony and enters or excludes documentary evidence in accordance with the Montana Rules of Evidence. Assigns the proper weight and relevance to the evidence presented. Rules on evidentiary challenges.
Creates a formal record of hearing proceedings.
Researches and analyzes state and federal laws rules and precedential and persuasive case law governing the issues of a case. Applies existing legal precedent to the testimony facts and evidence in each case.
Drafts and issues findings of fact conclusions of law opinions and orders which are subject to review by the Montana Tax Appeal Board or state district courts. Produces well-reasoned decisions based upon the application of controlling law to the facts discerned during the hearing.
Identifies cases open to mediation or settlement negotiations.
Conducts binding mediation by telephone Zoom or in person. Mediations may involve pro se parties tax or licensing representatives and attorneys. Drafts and issues mediation reports and orders setting out mediation terms.
Knowledge of:
State and federal tax law
State cannabis and liquor laws
Judicial process
Procedural court rules including Montana Rules of Civil Procedure Montana Rules of Evidence and the Montana Administrative Procedures Act
Constitutions of Montana and the United States
Supervisory principles and practices
Project management
Records management
Operation of state government and administrative procedures
Skills in:
Legal research and analysis
Written verbal and interpersonal communication
Customer service
Conflict resolution
Accuracy and attention to detail
Use of computers and software including Microsoft Outlook Word and Excel as well as other applications such as Adobe Acrobat Pro
Data collection analysis and reporting techniques
Business communications
You would be a great fit for this position if you:
Demonstrate self-motivation
Follow instructions
Foster and maintain healthy working relationships
Provide timely customer service
Handle multiple priorities under deadlines
To be considered for any DOR position applicants must complete and submit their application online and upload any required documents. Successful applicants are required to successfully pass DOR tax and background check(s). DOR is an equal opportunity employer. Women minorities and people with disabilities are encouraged to apply.
***This is an incomplete list of job duties. For a complete job description please contact Human Resources. (or )
(All computer systems and tax guidelines will be trained on the job.)
REQUIRED APPLICATION MATERIALS
Please submit the following application material:
Resume
Complete state application
Submissions incomplete or missing relevant materials will not be reviewed or considered.
Applicant Pool Statement:If another department vacancy occurs in this job title within six months the same applicant pool may be used for the selection.
Special Requirements
Eligibility for employment will be subject to the following:
Criminal Background Check. Circumstances involving convictions will be reviewed
Tax status must be current. Circumstances involving tax status issues will be reviewed
Working Conditions
Work hours may exceed 40 hours from time to time including weekends.
Office environment.
Lifting is infrequent less than 15 pounds.
Some travel may be required must have a valid drivers license.
REMOTE/TELEWORK: This position may be eligible to work from an approved worksite however the successful candidate must be a primary resident of Montana as a condition of employment. This position would be required to report to a Department of Revenue office assigned by the supervisor. Employees must meet and sustain Department of Revenue telework eligibility requirements and supervisors approval to participate in the DOR Telework Program. Fulltime telework is not available.
Training Assignment:This agency may use a training assignment. Employees in training assignments may be paid below the base pay established by the agency pay rules. Conditions of the training assignment will be stated in writing at the time of hire.
Successful applicants are required to successfully pass DOR tax and background check(s).
EDUCATION / EXPERIENCE
The above competencies are typically acquired through a combination of education and experience equivalent to:
Bachelors degree in taxation accounting business administration public administration English economics or law or closely related field.
Work experience should include five years of job-related experience including two years of supervision management and leadership.
Work experience should include progressively responsible work experience in legal writing conducting legal or tax research administrative law administrative hearings processes and procedures administrative adjudication tax auditing and informal resolution of disputes including mediation and settlement.
Knowledge of Constitutional law Montana Administrative Procedures Act the Rules of Evidence Rules of Civil Procedure and standard judicial practice in Montana.
Knowledge of statutory interpretation principles legal research methods and conflicts of law within federal and state authority structure.
Juris Doctorate is preferred but not required.
Other combinations of education and experience will be evaluated on an individual basis.
State government does not discriminate based on race color national origin religion sex sexual orientation gender identity or expression pregnancy childbirth or medical conditions related to pregnancy or childbirth age physical or mental disability genetic information marital status creed political beliefs or affiliation veteran status military service retaliation or any other factor not related to merit and qualifications of an employee or applicant.
Employment Type
Full-Time
