Senior Administrative Law Judge

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 listed 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 the Supervising Administrative Law Judge, and indirect supervision of the Chief Counsel, the Senior Administrative Law Judge (Senior ALJ) presides over the most complex and sensitive appeal matters heard before the Office of Tax Appeals (OTA) individually or as part of a panel of three members. The Senior ALJ prepares timely and legally correct written Opinions and orders applying the following: OTA’s Rules for Tax Appeals; the California Sales and Use Tax Law; relevant portions of the Internal Revenue Code; relevant provisions of the California Administrative Procedure Act; other relevant laws, regulations, rulings, court decisions; and OTA precedent, policies, and procedures. The Senior ALJ is an expert in the subject matters covered in OTA appeals, in conducting oral hearings, and is assigned the most complex cases.
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.

Salary

• $10,021 - $16,012/month

Qualifications

Minimum Requirements
You will find the Minimum Requirements in the Class Specification.

• SENIOR ADMINISTRATIVE LAW JUDGE

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:

• Graduate level degree in Taxation, such as an LLM in Tax, Masters in Tax or Accounting, or other tax-related graduate level degree, and/or an active CPA license.
• Extensive experience with California Sales and Use Tax Law (e.g., sales, use, excise, and local taxes).
• Strong attention to detail and ability to follow instructions.
• Strong analytical and legal research skills in California Sales and Use Tax Law.
• Ability to work effectively in a collaborative team environment.
• Strong writing skills with experience drafting legal memoranda, briefing, decisions, or Opinions.
• Ability to effectively self-manage multiple deadlines.
• 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.
• Positive attitude, open-mindedness, flexibility, and tact.
• Ability to communicate effectively to successfully achieve objectives.
• Complete assignments in a timely and efficient manner.
• Ability to delegate, assess, and prioritize assignments.
• Willingness to handle up to 10% Franchise and Income Tax case load.
• This position may require statewide travel via airplane, train, or automobile up to 30% of the time.

Other Information

Additional Documents

• Job Application Package Checklist
• Duty Statement

Department Information

BUILD A DEPARTMENT…BUILD YOUR FUTURE!! Do you want to make a difference in the lives of Californians while achieving your career goals? Do you like a challenge? Do you set standards for yourself and enjoy working in a fast-paced, evolving organization with great potential for personal development? The Office of Tax Appeals is looking for a person like you who will help build a team and influence the organization’s culture for years to come.

Come join our team, apply today!

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 will be filled at either location:

Sacramento
Office of Tax Appeals
400 R Street
Sacramento, CA 95811

Cerritos
Office of Tax Appeals

12900 Park Plaza Drive, Suite 300

Cerritos, CA 90703

Application cut off dates when sets of applications are reviewed:

4/3/26, 4/17/26, 5/1/26, 5/15/26

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

• Include JC-506446 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 prompts, both clearly and concisely. The written response should be typed and no more than two (2) pages in total length, double spaced, and 12-point font. Please answer the SOQs below:

  1. After reviewing the desirable qualifications in the job bulletin, please describe how your education and work experience relate to complex Sales and Use Tax Law appeals. Please limit your response to one page.

  2. Please describe one area of the Sales and Use Tax Law that could benefit from change, and how that change may be effectuated. Please limit your response to one 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.

Application Instructions

Dates printed on Mobile Bar Codes, such as the Quick Response (QR) Codes available at the USPS, are not considered Postmark dates for the purpose of determining timely filing of an application.

Final Filing Date: Until Filled

Who May Apply

Individuals who are currently in the classification, eligible for lateral transfer, eligible for reinstatement, have list or LEAP eligibility, are in the process of obtaining list eligibility, or have SROA and/or Surplus eligibility (please attach your letter, if available). SROA and Surplus candidates are given priority; therefore, individuals with other eligibility may be considered in the event no SROA or Surplus candidates apply.

Applications will be screened and only the most qualified applicants will be selected to move forward in the selection process.Applicants must meet the Minimum Qualifications stated in the Classification Specification(s).

How to Apply

Complete Application Packages (including your Examination/Employment Application (STD 678) and applicable or required documents) must be submitted to apply for this Job Posting. Application Packages may be submitted electronically through your CalCareer Account at www.CalCareers.ca.gov. When submitting your application in hard copy, a completed copy of the Application Package listing must be included. If you choose to not apply electronically, a hard copy application package may be submitted through an alternative method listed below:

Address for Mailing Application Packages

You may submit your application and any applicable or required documents to:

Office of Tax Appeals
Postal
Attn: Bailey Jorgeson JC-506446
P.O. Box 989880
West Sacramento, CA 95798-9880

Address for Drop-Off Application Packages

You may drop off your application and any applicable or required documents at:

Office of Tax Appeals
App Drop Off
Bailey Jorgeson JC-506446
400 R Street
Suite 360
Sacramento, CA 95814
08:00 AM - 05:00 PM

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 www.CalCareers.ca.gov. 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 - 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 prompts, both clearly and concisely. The written response should be typed and no more than two (2) pages in total length, double spaced, and 12-point font. Please answer the SOQs below:

  1. After reviewing the desirable qualifications in the job bulletin, please describe how your education and work experience relate to complex Sales and Use Tax Law appeals. Please limit your response to one page.

  2. Please describe one area of the Sales and Use Tax Law that could benefit from change, and how that change may be effectuated. Please limit your response to one page.

• Other - Active CA State Bar membership

Applicants requiring reasonable accommodations for the hiring interview process must request the necessary accommodations if scheduled for a hiring interview. The request should be made at the time of contact to schedule the interview. Questions regarding reasonable accommodations may be directed to the EEO contact listed on this job posting.

Contact Information

The Human Resources Contact is available to answer questions regarding the application process. The Hiring Unit Contact is available to answer questions regarding the position.

Human Resources Contact:
Human Resources Department
(916) 620-2857
ota_hr@ota.ca.gov

Hiring Unit Contact:
Josh Aldrich
(916) 926-3503
joshua.aldrich@ota.ca.gov

Please direct requests for Reasonable Accommodations to the interview scheduler at the time the interview is being scheduled. You may direct any additional questions regarding Reasonable Accommodations or Equal Employment Opportunity for this position(s) to the Department's EEO Office.

EEO Contact:
Rubena Khan
(916) 282-3226
rubena.khan@ota.ca.gov

California Relay Service: 1-800-735-2929 (TTY), 1-800-735-2922 (Voice) TTY is a Telecommunications Device for the Deaf, and is reachable only from phones equipped with a TTY Device.

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" are not acceptable. Applications 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.

Equal Opportunity Employer

The State of California is an equal opportunity employer to all, regardless of age, ancestry, color, disability (mental and physical), exercising the right to family care and medical leave, gender, gender expression, gender identity, genetic information, marital status, medical condition, military or veteran status, national origin, political affiliation, race, religious creed, sex (includes pregnancy, childbirth, breastfeeding and related medical conditions), and sexual orientation.

It is an objective of the State of California to achieve a drug-free work place. Any applicant for state employment will be expected to behave in accordance with this objective because the use of illegal drugs is inconsistent with the law of the State, the rules governing Civil Service, and the special trust placed in public servants.

California Relay Service: 1-800-735-2929 (TTY), 1-800-735-2922 (Voice) TTY is a Telecommunications Device for the Deaf, and is reachable only from phones equipped with a TTY Device. 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: California Employee Benefits Summary.