Revenue Auditor 2 or 3 - Roving or Out-of-State (OOS) - Michigan, Ohio, or Indiana

About the Department

Audit coverage will be based on the location the assignment dictates. In addition to your base salary, you will receive an additional 10%, assignment pay, either as maintaining an office at an out-of-state location or as an in-state Roving Revenue Auditor (not included in the salary stated above/below). The in-state Roving Auditor is required to travel throughout the continental U.S. as business needed dictates and travel may include up to 51% of available work time. A position as a Washington-based Roving Revenue Auditor does not require moving.

Position Duties

What does an Out - of - State Revenue Auditor do?

This position serves as a journey-level (Revenue Auditor 2) or expert-level (Revenue Auditor 3) auditor by independently identifying and conducting audits of registered and unregistered taxpayers with an emphasis on business activities subject to economic nexus. This will include independent investigations and audits of national and multinational technically diverse business firms, their affiliates, subsidiaries and divisions whose business records are maintained at offices located outside the State of Washington. Please understand, there is an expectation that the successful candidate needs to travel to do field work at the taxpayers’ locations. 

The auditor evaluates business activities and accounting records to determine if taxpayers are in compliance with applicable tax laws and have correctly reported their tax liability. The auditor establishes or confirms the presence of Nexus with respect to Washington business activities using various tools including but not limited to taxpayer interviews, internet research and the Washington Business Activities Questionnaire. The auditor is responsible for effectively managing an inventory of audit assignments to ensure department and division goals are met. The auditor is responsible for managing the audit process. The auditor may assist or lead audits of the largest national and multi-national technically diverse business firms, their affiliates, subsidiaries and divisions whose business records are maintained at offices located outside the State of Washington. 

Minimum Qualifications

Depending on experience level, the successful candidate may be hired as a Revenue Auditor 2 or as a Revenue Auditor 3. The required qualifications are key competencies that have been successfully demonstrated through experience or education. To join our team, you must possess the following knowledge, skills, abilities, and competencies:

Progressive experience leading complex, large-scale audits shown through:

• Leading national or multinational, technically diverse audits; serving as auditor-in-charge and establishes engagement scope, milestones, and documentation standards.
• Managing a portfolio of audits; coordinating with taxpayer representatives, monitoring progress, and adjusting plans to meet deadlines under general direction.
• Exercising independent judgment on high-impact, sensitive matters; escalating policy or risk issues appropriately.
• Proven outcome: Leading complex, large-scale audits to accurate, defensible conclusions while managing scope, schedule, and interested parties.

Demonstrated knowledge of accounting principles and tools, including:

• Applying Generally Accepted Accounting Principles (GAAP) and professional auditing principles to reconcile financial statements, general ledgers, subledgers, and journal entries across diverse environments; identifying discrepancies and resolves inconsistencies.
• Evaluating and validating electronic accounting systems (GL, POS/ERP, e-commerce), traces data flows, and identifying system integrity risks.
• Use of advanced Excel (complex formulas/functions, pivot tables, joins/lookups, data validation) to organize, analyze, and summarize large datasets.
• Designing and executing statistical and non-statistical sampling; collaborating with taxpayer IS staff and audit specialists to support defensible conclusions.

Proven ability to research and apply tax law demonstrated by:

• Researching, interpreting, and applying Washington statutes (RCW), administrative code (WAC), department policy (e.g., ETAs/Special Notices), and relevant court decisions to determine correct tax liabilities under the Revenue Act. 
• Establishing physical and economic nexus by analyzing business activities, documentation, and interviews; documenting rationale clearly in workpapers and reports.

Demonstrated ability to assess risk and apply internal controls, including:

• Evaluating systems, procedures, and internal controls to identify irregularities, control gaps, and areas of exposure that inform audit scope and sampling strategies.
• Reconciling source documents (e.g., bank statements, sales and purchase records, inventory) and synthesize complex data into fundamental issues and manageable components for resolution.

Proven ability to communicate clearly, professionally, and persuasively, both written and verbally, shown through:

• Producing clear, comprehensive audit reports, including supporting schedules and future reporting instructions; ensuring accuracy, completeness, and accessibility for diverse audiences.
• Presenting and explaining findings, methodologies, and legal interpretations to taxpayers and representatives; delivery of unfavorable outcomes professionally while building understanding and agreement.
• Drafting precise written guidance and responses for petitions or reviews; tailor tone, structure, and content to the intended audience.

Demonstrated experience in planning and organization including:

• Leading and managing multiple concurrent audits; reprioritizing methods and resources to maintain momentum in dynamic taxpayer environments.
• Evaluating progress continuously and adjusts priorities, timelines, and approaches to meet deadlines and quality standards.
• Maintaining confidentiality and personal safety while working onsite or remotely and traveling frequently as required.

Proven skills in research, analysis, and problem-solving shown through:

• Planning and conducting research using Washington state tax laws and rules, relevant federal law, department policy, and court decisions to determine correct tax reporting; citing sources and rationale in workpapers.
• Collection and synthesis of relevant financial and operational data; breaking complex issues into manageable components; applying appropriate audit procedures (e.g., reconciliations, trend analysis) to reach defensible conclusions.
• Identifying risk exposures and selecting methods that address those risks; documenting assumptions, analysis, and outcomes clearly for review.

Progressive experience providing mentoring and technical support shown through: 

• Mentoring, training, and reviewing the work of auditors; providing specific, actionable feedback on workpapers, methodology, and analysis.
• Serving as a technical resource on complex law and rule applications; supporting team audits and acting for the Field Audit Manager when needed.

Demonstrated skill in tax discovery and investigative acumen shown by:

• Identifying registered and unregistered businesses; confirming nexus using interviews, internet research, and official questionnaires—supporting compliance and deterring evasion.

Progressive experience in technology and work setting readiness including: 

• Use of auditing and analytical software, word processing tools, databases, and spreadsheets for sustained analytical work.
• Transporting and managing audit materials and equipment as needed; performing extended computer-based work while traveling frequently across varied taxpayer environments.
  

Equity Competencies:

• The ability to take action to learn and grow.
• The ability to take action to meet the needs of others.
• Uses an equitable and inclusive approach. 

Learn about our Core Equity Competencies to understand the foundational skills, mindsets, and approaches we value and cultivate in our workforce

Preference may be granted to any candidate with the following:

For External Applicants to the Department of Revenue:

• In addition to the required competencies above and the preferred qualifications listed below, experience with a state tax agency, corporate tax department, or in a professional accounting role focused primarily on state and local or indirect taxes is desired.

For External Applicants and Internal Department of Revenue Employees:

Location: The preferred location for this position is the Michigan, Ohio, or Indiana area. Candidates residing in, or willing to relocate to, the Michigan, Ohio, or Indiana area may be given preference; however, all qualified applicants are encouraged to apply.

Any combination of professional experience or education, such as:

• Demonstrated professional experience in the above (required) competencies.
• Eight (8) or more years of professional experience in accounting, auditing, tax compliance, or tax administration.
• A bachelor’s degree in accounting.
• 24 semester or 36 quarter hours of college-level accounting. 

Other Qualifications

For current Department of Revenue employees and union members of the WPEA, current promotion rules will apply if selected.  

This position is covered by a collective bargaining agreement between the Department of Revenue and the Washington Public Employees Association (WPEA).  

Prior to a new hire, a background check including criminal record history will be conducted. Information from the background check will not necessarily preclude employment but will be considered in determining the applicant's suitability and competence to perform in the position.

The Department of Revenue is proud to be an equal opportunity employer.  We embrace diversity and offer a respectful, inclusive culture for people with disabilities, as well as members of all protected groups and statuses.  We encourage you to apply.
 
If you need help during the application process, please call the Human Resources Office at 360-704-5731.  Applicants who are deaf or hard of hearing may call through the Washington Relay Service by dialing 7-1-1 or 1-800-833-6388.

Benefits

More than Just a Paycheck!
Employee benefits are not just about the kind of services you get, they are also about how much you may have to pay out of pocket. Washington State offers one of the most competitive benefits packages in the nation.

We understand that your life revolves around more than just your career. Like everyone, your first priority is ensuring that you and your family will maintain health and financial security. That's why choice is a key component of our benefits package. We have a selection of health and retirement plans, paid leave, staff training and other compensation benefits that you can mix and match to meet your current and future needs.

Read about our benefits:
The following information describes typical benefits available for full-time employees who are expected to work more than six months. Actual benefits may vary by appointment type or be prorated for other than full-time work (e.g. part-time); view the job posting for benefits details for job types other than full-time.

Note:  If the position offers benefits which differ from the following, the job posting should include the specific benefits. 

Insurance Benefits
Employees and their families are covered by medical (including vision), dental and basic life insurance. There are multiple medical plans with affordable monthly premiums that offer coverage throughout the state.

Staff are eligible to enroll each year in a medical flexible spending account which enables them to use tax-deferred dollars toward their health care expenses. Employees are also covered by basic life and long-term disability insurance, with the option to purchase additional coverage amounts.

To view premium rates, coverage choice in your area and how to enroll, please visit the Public Employees Benefits Board (PEBB) website. The Washington Wellness program from the Health Care Authority works with PEBB to support our workplace wellness programs.

Dependent care assistance allows the employee to save pre-tax dollars for a child or elder care expenses.

Other insurance coverage for auto, boat, home, and renter insurance is available through payroll deduction.

The Washington State Employee Assistance Program promotes the health and well-being of employees.

Retirement and Deferred Compensation
State Employees are members of the Washington Public Employees' Retirement System (PERS).  New employees have the option of two employer contributed retirement programs.  For additional information, check out the Department of Retirement Systems' web site.

Employees also have the ability to participate in the Deferred Compensation Program (DCP).  This is a supplemental retirement savings program (similar to an IRA) that allows you control over the amount of pre-tax salary dollars you defer as well as the flexibility to choose between multiple investment options.

Social Security
All state employees are covered by the federal Social Security and Medicare systems. The state and the employee pay an equal amount into the system.

Public Service Loan Forgiveness
If you are employed by a government or not-for-profit organization, and meet the qualifying criteria, you may be eligible to receive student loan forgiveness under the Public Service Loan Forgiveness Program.

Holidays 
Full-time and part-time employees are entitled to paid holidays and one paid personal holiday per calendar year.

Note: Employees who are members of certain Unions may be entitled to additional personal leave day(s), please refer to position specific Collective Bargaining Agreements for more information.

Full-time employees who work full monthly schedules qualify for holiday compensation if they are employed before the holiday and are in pay status for at least 80 nonovertime hours during the month of the holiday; or for the entire work shift preceding the holiday. 

Part-time employees who are in pay status during the month of the holiday qualify for the holiday on a pro-rata basis. Compensation for holidays (including personal holiday) will be proportionate to the number of hours in pay status in the month to that required for full-time employment, excluding all holiday hours. Pay status includes hours worked and time on paid leave.

Sick Leave 
Full-time employees earn eight hours of sick leave per month. Overtime eligible employees who are in pay status for less than 80 hours per month, earn a monthly proportionate to the number of hours in pay status, in the month to that required for full-time employment. Overtime exempt employees who are in pay status for less than 80 hours per month do not earn a monthly accrual of sick leave. 

Sick leave accruals for part-time employees will be proportionate to the number of hours in pay status, in the month to that required for full-time employment. Pay status includes hours worked, time on paid leave and paid holiday.

Vacation (Annual Leave)
Full-time employees accrue vacation leave at the rates specified in WAC 357-31-165(1) or the applicable collective bargaining agreement (CBA). Full-time employees who are in pay status for less than 80 nonovertime hours in a month do not earn a monthly accrual of vacation leave.

Part-time employees accrue vacation leave hours in accordance with WAC 357-31-165(1) or the applicable collective bargaining agreement (CBA) on a pro rata basis. Vacation leave accrual will be proportionate to the number of hours in pay status, in the month to that required for full-time employment.

Pay status includes hours worked, time on paid leave and paid holiday.

As provided in WAC 357-58-175, an employer may authorize a lump-sum accrual of vacation leave or accelerate the vacation leave accrual rate to support the recruitment and/or retention of a candidate or employee for a Washington Management Service position. Vacation leave accrual rates may only be accelerated using the rates established WAC 357-31-165.  

Note: Most agencies follow the civil service rules covering leave and holidays for exempt employees even though there is no requirement for them to do so. However, agencies are required to adhere to the applicable RCWs pertaining holidays and leave.

Military Leave
Washington State supports members of the armed forces with 21 days paid military leave per year.

Bereavement Leave 
Most employees whose family member or household member dies, or for loss of pregnancy, are entitled to five (5) days of paid bereavement leave. In addition, the employer may approve other available leave types for the purpose of bereavement leave.

Additional Leave
Leave Sharing
Parental Leave
Family and Medical Leave Act (FMLA)
Leave Without Pay

Please visit the State HR Website for more detailed information regarding benefits.

Updated 01-07-2026

Supplemental Questions

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Agency Information

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View Job Posting for Location, Washington, 98504 Website http://www.careers.wa.gov