The Department of Justice (“DOJ”), Civil Division, seeks a Deputy Attorney General (“DAG”) to represent the Department of Finance/Division of Revenue/Division of Accounting. This position will be located in New Castle County.
Primary duties are litigation of Delaware state tax matters before the Tax Appeal Board (“TAB”), which is a 5 member quasi-judicial tribunal with which taxpayers may seek the redetermination of proposed assessments of tax or the allowance of refunds denied by the Division of Revenue. The TAB operates as a de novo tribunal of record. The issues litigated span the gamut from fact disputes over personal income tax deductions in which literally hundreds of dollars are at stake to matters brought by large corporations over 8 figure sums that can involve the interplay between complex federal income tax principles and those of state taxation, including issues under the Commerce, Equal Protection, Due Process, Privileges and Immunities (and sometimes Import/Export) Clauses of the U.S. Constitution. Opponents range from pro se litigants to local accountants to teams of lawyers from large firms. Some cases qualify for immediate removal to Delaware Superior Court, where they are tried without a jury, as if commenced there. This DAG also handles appeals from the TAB to the Superior Court, the Superior Court to the Delaware Supreme Court and (rarely) opposition to Petitions for Certiorari to the Supreme Court of the United States. To date, no Petition for Certiorari has been granted, but it is a possibility.
DAG should be able to work independently and meet deadlines, with demonstrated legal ability and thorough knowledge of relevant laws and court rules.
Membership in Delaware Bar is required.
About State of Delaware Department of Finance
State of Delaware agency comprised of the Office of the Secretary, Division of Accounting, Division of Revenue and Lottery.