Board of Tax Appeals Senior Hearing Officer at STATE OF OHIO in Columbus, Ohio

Job Description:

The mission of the Ohio Board of Tax Appeals, as Ohio’s administrative tax court, is to provide taxpayers and taxing authorities with an accessible, fair and efficient appeals process and to resolve appeals in a timely and judicious manner by facilitating settlement or by issuing comprehensive written decisions, which are based upon Ohio statutes, case law, and board precedent.

This position is unclassified pursuant to Section 124.11 (A)(9) of the Ohio Revised Code.

The Ohio Board of Tax Appeals is seeking an experienced attorney to perform the following duties:

• Preside as administrative law judge over quasi-judicial proceedings as directed by the Board of Tax Appeals concerning difficult/complex cases (i.e., cases which may have significant precedential value, broad application, involve complex facts and unique questions of law) under Ohio Tax Laws.


• Assume responsibility for case management of each assigned cases to include prehearing procedures, conferences, issuance of prehearing orders concerning discovery or other preliminary matters, consideration and rulings upon interim motions, summary disposition of appeals by compromise, stipulation or dismissal.


• Conduct administrative hearings.


• Qualify lay and expert witnesses.


• Make evidentiary rulings.


• Admit exhibits into evidence and completes full transcript of proceedings.


• Receive assignments from board (e.g., directs mediation program, conducts mediation proceedings to effect resolution of tax appeals).


• Oversee and assist lower-level attorneys in case management, trial techniques, and legal writing.


• Direct activities and reviews orders and appellate transcripts prepared by paralegal.


• Consider and review record of proceedings, transcript of testimony and exhibits.


• Consider and evaluate legal briefs of parties.


• Engage in legal research of board and judicial precedents.


• Prepare appropriate decision and order of judicial quality disposing of difficult/complex appeals and forwards to board or chief attorney, as requested, for review.


• Meet with board and discuss drafted decisions as requested.


• Advise board and recommends policy decisions based on outcome of cases.


• Provide specific advice to board regarding legal issues and advise other state and local officials on tax matters as directed by supervisory personnel.


• Serve as backup to chief legal counsel.


• Participate in legal or other public seminars and give speeches to public on behalf of board.


• Provide advice to administrative staff on board rules and policies (i.e., public records compliance).


• Participate in selection of library materials, other research sources and in updating reference materials.


• Monitors pending judicial appeals.


• Performs other administrative duties as assigned.

• Admission to Ohio Bar pursuant to Section 4705.01 of Ohio Revised Code & current registration & good standing with Supreme Court; AND 5 years’ experience as attorney with Board of Tax Appeals or equivalent in practice of law.


• Or equivalent of Minimum Class Qualifications for Employment noted above.