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. You will find additional information about the job in the Duty Statement. 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. Minimum Requirements You will find the Minimum Requirements in the Class Specification. Desirable Qualifications 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. #J-18808-Ljbffr State of California