eCommerce Compliance Auditor 2

The ECommerce Compliance Auditor 2 performs routine to moderately-complex auditing work within the E-Commerce Compliance and Outreach Unit (ECCO) focusing on specialized e-commerce tax issues including complex nexus determinations (economic and physical) for out-of-state sellers. This role involves enforcing tax compliance through complex billing and case management such as processing suspended TPT returns and estimating Draft Notice of Proposed Assessments (DNPA) for outreach campaigns. The Auditor 2 serves as an intermediate-level point-of-contact providing advisory and educational services to taxpayers on compliance with State tax statutes rules and regulations and supports continuous improvement efforts by maintaining standard operating procedures and referral processes.


This position may be available for remote work within Arizona (# days per week in the office/hoteling).

Essential Duties and Responsibilities include but are not limited to:

Complex Research & Analysis

• Performs moderately-complex audit work specializing in complex nexus determinations (economic and physical) for out-of-state e-commerce sellers especially those with multiple licenses (e.g. Remote Seller and Marketplace Facilitator).
  
• Serves as the key escalation point for moderately-complex inquiries maintaining specialized knowledge to refer out-of-scope tax classifications (e.g. amusement commercial lease software activity) to Tax Policy.
• Researches analyzes and applies applicable tax law; collects and analyzes data; identifies leads for outreach campaigns; consults with senior team members as needed.

Enforcement Billing & Liability Relief

• Conducts audit work ensuring accurate calculation and consistent application of tax laws.
  
• Executes moderately-complex enforcement and billing processes for outreach campaigns including calculating and applying tax laws for non-compliant cases.
  
• Processes and posts suspended TPT returns by manually correcting errors (e.g. mismatched business codes like changing standard codes to
• Remote Seller code 605 or vice versa) in the Tax Account System (TAS) and documenting actions in the RS Suspended Return Leads Worksheet.
  
• Interprets and executes internal processes for handling Single Jurisdiction (SJ) leads including estimating Draft Notice of Proposed Assessments (DNPA) and creating bills in AATC.
  
• Processes moderately-complex liability relief and penalty abatement requests applying and documenting criteria for denying abatement requests when reasonable cause is not met.
  
• Fully documents research analysis and conclusions to support the Departments position and prepare case files.
  
• Supports the effort to finalize and clarify Standard Work/Standard Operating Procedures (SOPs) including the desk billing process and a formal denial process for penalty abatements.
  
• Maintains and documents a clear hand-off process and audit referral form for moving specific out-of-scope or highly complex cases to TPT Audit.
  
• Engages in tool refinement with analysts to optimize estimating tools (e.g. ECCO Estimator Tool) for current needs such as distributing liabilities across multiple jurisdictions for DNPA calculations.
  
• Serves as the intermediate-level point-of-contact for taxpayer inquiries advising and educating taxpayers on State administrative statutes rules and regulations related to all tax types.
  
• Actively contributes to outreach by creating engaging digital electronic and paper-based educational materials for the public.

Agency/Department Compliance & Continuous Improvement (AMS/LEAN)

• Remains current on all laws regulations policies and best practices related to taxation through regular engagement in activities
  
• Actively contributes to team and individual effectiveness through the following:
  
• Attends staff meetings and huddles of work unit or district; and may cascade and track information as indicated
  
• May complete periodic metrics projects huddle boards and reports as requested.
  
• 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.
  
• Performs other duties as assigned.
  
  

Knowledge/Understanding

• Working knowledge of e-commerce compliance complex nexus determination (economic and physical) and Transaction Privilege Tax (TPT) statutes policies and procedures including specific Remote Seller tax codes (e.g. 605).
  
• Intermediate knowledge of audit methodologies standards (GAAS) and internal tax systems (e.g. TAS AATC TPT DMS) used for case management and enforcement.
  
• Knowledge of generally accepted accounting principles (GAAP).
  
• Knowledge of federal and Arizona Revised Statutes and Administrative Code relevant to all tax types.

Skills

• Strong analytical and critical thinking skills for gathering classifying synthesizing and interpreting financial and tax data to reach legally sound conclusions.
  
• Proficiency in technical writing for composing clear concise audit reports formal case files denial letters and creating engaging educational/outreach materials.
  
• Strong verbal written and listening communication skills including the ability to convey complex tax terminology to taxpayers.
  
• Effective organization and time management skills with the ability to manage multiple complex priorities concurrently.
  
• Proficient in the use of Google Suite (Sheets Docs) and tax reporting/accounting systems.

Abilities

• Ability to interpret and accurately apply complex federal and state tax statutes rulings and case law to specialized e-commerce audit and billing scenarios.
  
• Ability to perform complex problem-solving using intermediate analytical skills to fully scope analyze and resolve technical issues such as suspended TPT returns and Draft Notice of Proposed Assessment (DNPA) calculations.
  
• Ability to effectively advise and educate taxpayers as an intermediate-level point-of-contact.
  
• Ability to support and document continuous improvement efforts by formalizing standard work and applying LEAN principles (AMS).
  
• 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.
  
• Ability to work both independently and 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.
  
• Willingness and ability to embody ADORs core values of Do the Right Thing Commit to Excellence and Care About One Another.
  

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 Associates Degree (e.g. A.A.) training coursework and work experience relevant to the assignment.
Demonstrated experience in auditing work including the application of auditing principles standards and techniques consistent with the Auditor 2 level.

Bachelors Degree in accounting or closely related field

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:Drivers License Requirements.

The State of Arizona provides a world class comprehensive benefits package including:

• 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
  
  

Learn more about the Paid Parental Leave programhere. For a complete list of benefits provided by The State of Arizona please visit our benefits page

State employees are required to participate in the Arizona State Retirement System (ASRS).
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: Us:

If you have any questions need assistance or would like to request a reasonable accommodation please contact the ADOR Talent Team at

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