Okay, let’s tackle this. So Janet Closs has experience as a Payroll Tax Specialist, which is a specialized role. The industry average for payroll tax specialists in the US is around $40-$60 per hour. However, this can vary depending on the location. Littleton, Colorado is a smaller market, which might bring the rate down. Considering her experience and the industry average, I’d estimate her hourly rate to be around $45, which is on the lower end of the range.