ATTORNEY

Job Description and Duties 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 perform 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 Foundation 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 3 Steps To A State Job 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 Duty Statement. Special Requirements • The position(s) require(s) a(n) active California State Bar Membership 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: 11/16/26, 11/30/26, 12/14/26, 12/28/26 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-536867 in the "Examination or Job Title" section of the State application (STD.678) when submitting a hard copy application. • This position(s) require(s) an active membership in The California State Bar. 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 SOQ must be typed, double spaced, 12-point Times New Roman font, and no more than the specified length under each question. 1. Please describe the legal research and writing process that you would follow if you were asked to draft a five-page legal memorandum addressing a novel legal issue interpreting an apparent conflict between the California Revenue and Taxation Code and a section under title 18 of the California Code of Regulations? Please limit your response to a single page. 2. Please describe your ideal legal career, including practice area, work life balance, location, and long-term goals. Please limit your response to a single page. 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: • Must be admitted to the California State Bar. • Recent graduate from an ABA accredited law school (2025 or 2026) or LL.M. in Taxation Program (2025 or 2026). • Demonstrated interest and training in state and local tax and/or administrative law, as shown by successfully completing relevant law school coursework, participation in the Volunteer Income Tax Assistance (VITA) program, law school clinics, and/or the Tax Appeals Assistance Program (TAAP). • Relevant legal experience in tax including internships, clerkships, summer associate positions, and/or post-graduate employment. • CPA license, LL.M. in Taxation, or graduate level tax or accounting degree. • College level degree in English, Accounting, Taxation, or a related field from an accredited college or university. • Law review or law journal experience. • Strong legal research and legal writing skills, and attention to detail. • Strong communication skills, including both oral and written, and grammatically correct writing skills. • 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. • Ability to plan, organize, and prioritize workload.