Job Description

Job Description and Duties

Effective July 1, 2025, the California Department of Human Resources (CalHR) implemented the Personal Leave Program 2025 (PLP 2025). PLP 2025 directs that each employee shall receive a 4.62-percent reduction in pay in exchange for 8 hours per month of PLP 2025 leave credits. The salary range(s) included in the job advertisement does not reflect the 4.62 percent reduction in pay.

It is important to read this advertisement in its entirety.  You are required to submit a Statement of Qualifications (SOQ) for this position.  The SOQ instructions and required statements are at the bottom of this posting. Applications received without an SOQ or with an SOQ that does not comply with the instructions will be disqualified.

Under the direction of the Assistant Chief Counsel for the Business Taxes Section of the Foundations Division, the Attorney primarily works on the least difficult tax appeals involving Business Tax appeals of actions of the California Department of Tax and Fee Administration (CDTFA). The incumbent may also work on Franchise and Income Tax appeals of actions of the Franchise Tax Board (FTB), under the direction of a Supervising Attorney. The incumbent drafts opinions and memorandums and presents the Foundations Division’s opinion to Administrative Law Judges and Hearing Officers in the Hearings Division of the Office of Tax Appeals (OTA). Looking for a State Job? - Review the  webpage and be sure to complete the exam/assessment and state application before applying for this position.

You will find additional information about the job in the .

Special Requirements

• The position(s) require(s) a(n) California State Bar Membership Number License. You will be required to provide a copy of your license prior to being hired.

This vacancy is with the Office of Tax Appeals, 400 R Street, Sacramento, CA 95811

Application cut off dates when sets of applications are reviewed: 10/20/25, 10/30/25, 11/10/25, 11/20/25

Recent graduates pending California bar exam results may apply; however, applicant must possess a valid CA State Bar License prior to appointment.

In order to be considered for this position, you must include the following:

• Include JC-495059  in the "Examination or Job Title" section of the State application (STD.678) when submitting a hard copy application.
• This position requires a California State Bar License. You will be required to provide a copy of your license prior to being hired.
• Resume is required  and must be included. 
• Statement of Qualifications (SOQ) is required.   This SOQ serves as a narrative discussion to illustrate how the candidate’s education, training, experience, and skills have prepared you for this position.  The SOQ serves as documentation of each candidate’s ability to present a written response to the following questions, both clearly and concisely.  The written response should be typed and no more than three (3) pages in length, double spaced, and 12-point font.  Please answer the SOQs below:

  1) After reviewing the desirable qualifications in the job bulletin, please write a response explaining why you are a strong candidate for this attorney position, and in your response please clearly state how and why you have any desirable qualifications listed in the job bulletin.  Please limit your response to two pages, double spaced, size 12 font.

  2) Please explain your long-term career goals and why you are interested in working for the Office of Tax Appeals.  Please limit your response to a single page, double spaced, size 12 font.

Applicants who do not include a Statement of Qualifications will not be considered for the interview process.  Cover letters and resumes do not take the place of SOQs.

Electronic submittal of applications and attachments through Calcareers.ca.gov is preferred.  Emailed or faxed applications will not be accepted.

Using the online application system as specified in the announcement is the preferred method of applying for civil service job opportunities; however, applicants may instead apply by way of U.S. mail, parcel delivery or courier service, or in person, as set forth in this announcement.

This position is designated under the Conflict-of-Interest Code and is responsible for making or participating in the making of government decisions that may potentially have a material effect on personal financial interests.  The appointee is required to complete Form 700 within 30 days of appointment. Failure to comply with the Conflict-of-Interest Code requirements may void the appointment.

Additional hires may be made from this job bulletin if positions become available.

Desirable Qualifications

In addition to evaluating each candidate's relative ability, as demonstrated by quality and breadth of experience, the following factors will provide the basis for competitively evaluating each candidate:

• Recent graduate from an ABA accredited law school or recent graduate from an LL.M. in a Taxation Program.
• Demonstrated interest in state and local tax, such as by tax classes, VITA, law school clinics, internships, clerkships, summer associate positions, etc.
• Law review or law journal experience.
• Demonstrated interest in administrative law.
• Strong legal research skills, legal writing skills, and attention to detail.
• Strong communication skills, including oral, written, with proper grammar, and in group settings.
• College level degree in English, Accounting, Taxation, or a related field from an accredited college or university.
• CPA license, LL.M. in taxation, or graduate level tax or accounting degree.
• Knowledge of the provisions of California’s Revenue and Taxation Code, including those provisions pertinent to indirect taxes including California’s Sales and Use Tax Law.
• Knowledge of California Administrative Law, California state and local tax law, or a closely related area of law.
• Ability to gain confidence and cooperation of others to establish and maintain good working relationships.
• Ability to exercise independent judgment and creativity.
• Willingness to accept responsibility, exercise initiative, adapt to changes, and implement management’s decisions.
• Work under tight deadlines in a high-volume office.
• Ability to plan, organize, and prioritize workload.
• Positive attitude, open-mindedness, flexibility, and tact.

Benefits

For information regarding available employee benefits, please visit the California State Civil Service Employee Benefits Summary page on the California Department of Human Resources' website at:  .

Additional Application Information

Please do not include personal information on your application, resume or Statement of Qualifications (social security number, date of birth, marital status, etc.)

In the "Employment History" section of the application you must list your current employment history by providing the "to" and "from" dates with month, day and year, the hours per week that worked, which should be a whole number and not a range, and the total time worked (years/months).

Applicants must complete the "Duties Performed" section on the application. Applications with "see resume" is not acceptable. Application received without all information will be considered incomplete and will not be screened for the interview process.

A completed Employment Application (STD. 678) and any other relevant documents (i.e., unofficial transcripts, copy of degree, resume, etc.) should be submitted electronically via your CalCareers account.

Clearly indicate the basis of your eligibility (certification list, transfer, reinstatement, State Restriction of Appointments (SROA) and/Surplus eligibility) in the "Explanations" section located on the first page of your STD. 678.

Remove and do not submit the "Equal Employment Opportunity" questionnaire (page 5) with your completed STD. 678. This page is for examination use only.

This position is designated under the Conflict-of-Interest Code and is responsible for making or participating in the making of government decisions that may potentially have a material effect on personal financial interests. The appointee is required to complete Form 700 within 30 days of appointment. Failure to comply with the Conflict of Interest Code requirements may void the appointment.

Required Application Package Documents

The following items are required to be submitted with your application. Applicants who do not submit the required items timely may not be considered for this job:

• Current version of the State Examination/Employment Application STD Form 678 (when not applying electronically), or the Electronic State Employment Application through your Applicant Account at All Experience and Education relating to the Minimum Qualifications listed on the Classification Specification should be included to demonstrate how you meet the Minimum Qualifications for the position.
• Resume is required and must be included.
• Statement of Qualifications -

  Statement of Qualifications (SOQ) is required.  This SOQ serves as a narrative discussion to illustrate how the candidate’s education, training, experience, and skills have prepared you for this position.  The SOQ serves as documentation of each candidate’s ability to present a written response to the following questions, both clearly and concisely.  The written response should be typed and no more than three (3) pages in length, double spaced, and 12-point font.  Please answer the SOQs below:

  1) After reviewing the desirable qualifications in the job bulletin, please write a response explaining why you are a strong candidate for this attorney position, and in your response please clearly state how and why you have any desirable qualifications listed in the job bulletin.  Please limit your response to two pages, double spaced, size 12 font.

  2) Please explain your long-term career goals and why you are interested in working for the Office of Tax Appeals.  Please limit your response to a single page, double spaced, size 12 font.

Job Tags

Permanent employment, Full time, Summer work, Internship, Work at office, Local area,

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