Job Posting: Hearing Officer

Office of Tax Appeals

JC-535636
-
Hearing Officer
PROGRAM SPECIALIST III, FRANCHISE TAX BOARD

$9,751.00 - $11,625.00 per Month
New to State candidates will be hired into the minimum salary of the classification or minimum of alternate range when applicable.

Final Filing Date: Until Filled

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.

Working Conditions

  • Requires frequent contact with OTA Management.
  • Requires mobility to various areas of the Department’s work locations.
  • Workstation is equipped with standard ergonomic office equipment, as appropriate.
  • Travel may be required within the State of California to attend meetings, training classes, seminars and forums.
  • Travel may be by train, plane and/or automobile.

Minimum Requirements

You will find the Minimum Requirements in the Class Specification.

Additional Documents

Position Details

Job Code #:
JC-535636
Position #(s):
292-300-4366-002
Working Title:
Hearing Officer
Classification:
PROGRAM SPECIALIST III, FRANCHISE TAX BOARD
$9,751.00 - $11,625.00
New to State candidates will be hired into the minimum salary of the classification or minimum of alternate range when applicable.
# of Positions:
1
Work Location:
Sacramento County
Telework:
Hybrid
Job Type:
Permanent, Full Time
Facility:
App Drop Off
Work Shift:
8.00 am- 5.00 pm
Work Week:
Monday- Friday

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

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.

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: Human Resources Department - JC 535636
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
Human Resources Department - JC 535636
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.
  • Degree and/or School Transcripts
  • Statement of Qualifications -

    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?

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.

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

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: State Employees - CalHR Benefits Website

 

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) 202-1981
ota_hr@ota.ca.gov
Hiring Unit Contact:
Kristen Kane
(916) 206-0792
Kristen.Kane@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) 292-1434
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 applications, resume or Statement of Qualifications (social security number, date of birth, martial status, etc.)

 

  • This vacancy is advertised with Office of Tax Appeals, 400 R Street, Sacramento, CA 95811.

 

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


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

 

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

 

  • You must complete the duties performed section on the application. Applications with “see resume” is not acceptable. Application received without all of this information will be considered incomplete and will not be processed.

 

  • This position is designated under the Conflict-of-Interest Code and is responsible for making or participating in the making of governmental decisions that may potentially have a material effect on personal financial interests.

  • The selected candidate 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. 

Program Specialist III Exam Information

Candidates must have Program Specialist III transfer eligibility, reinstatement rights or SROA. Preference will be given to candidates with State Restriction of Appointments (SROA) or Surplus status. Candidates must attach a copy of their most recently dated letter that specifies their designation either SROA or surplus candidate as proof.

Candidates who currently have list eligibility or have applied to take the most recent Program Specialist III exam are encouraged to apply.


The Office of Tax Appeals will utilize the Program Specialist III, Franchise Tax Board eligibility list.

Candidates must meet the Minimum Qualifications stated in this Classification(s)

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.

Application Methods:
Electronic (Using your CalCareer Account)
By Mail
Drop-off
Print Job