Hearing Officer (Program Specialist III, Franchise Tax Board)

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 3-percent reduction in pay in exchange for 5 hours per month of PLP 2025 leave credits. The salary range(s) included in the job advertisement does not reflect the 3 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 general direction of a Supervising Administrative Law Judge (ALJ) in the Hearings Division, the Program Specialist III (Hearing Officer) serves as the highest technical expert on cases concerning audit, compliance, or tax issues and uses their expertise in presiding over appeal matters heard before the Office of Tax Appeals (OTA) individually or as a part of a panel of three members, consisting of Hearing Officers, Administrative Law Judges (ALJ), Senior ALJs, and/or Supervising ALJs. The incumbent may act in a lead capacity when presiding over appeal matters. The incumbent is assigned cases of varying levels of complexity, ranging from simple to complex cases, including but not limited to franchise and income taxes audit appeals from actions of the Franchise Tax Board (FTB). The incumbent conducts oral hearings, develops the appeal record, researches the law, and renders Opinions and orders for the Hearings Division. 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 Please be advised this vacancy is being advertised with Office of Tax Appeals. Applications will be screened on the following dates: 11/13/2026, 11/27/2026, 12/11/2026, 12/25/2026 In order to be considered for this position, you must include the following when submitting a current hardcopy or through CalCareers State application: • JC 535636 in the Examination or Job Title section of the State application (STD. 678) A 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 and titled “Statement of Qualifications.” It must not exceed two pages in length, must use 1.5-line spacing, and must be written in 12-point font. The response must begin with the question repeated as the title. Applicants who do not follow these instructions may be disqualified. The SOQ question is: Please describe the most complex Franchise and Income Tax (FIT) matter you have worked on. What made it complex, and what did you learn from the experience? Cover letters and resumes do not take the place of SOQs. Applicants who do not submit a SOQ will not be considered for the interview process. Please do not include personal information on your application, resume or Statement of Qualifications (social security number, date of birth, marital status, etc.). Electronic submittal of application and attachments through calcareers.ca.gov is highly encouraged. Email or faxed application will not be accepted. Additional hires may be made from this job bulletin if additional 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: • Franchise and income tax audit experience. • University level degree in accounting, English, or a related area • Active in the local tax community. • Experience as an auditor for the Franchise Tax Board (FTB) • Experience as an audit supervisor or technical advisor reviewing audits and/or preparing audit working papers, schedules or reports. • Experience conducting or appearing at FTB protest hearings. • Familiarity with the FTB audit process and reading audit materials. • Experience writing Audit Issue Presentation Sheets and closing out FTB audits. • Strong writing and proofreading skills • Must maintain regular and acceptable attendance at such level as is determined at OTA’s sole discretion. • Use of good judgment in prioritizing work • Work cooperatively with others and respond to demands on short notice. • Demonstrate tact and a high degree of good independent judgment. • Excellent organizational skills • Positive attitude, open-mindedness, and flexibility