Franchise Tax Board
JC\-509369 *
Attorney III
ATTORNEY III
$10,852\.00 \- $15,325\.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: 4/8/2026
Application Methods:Electronic (Using your CalCareer Account)
By Mail
Drop\-off
Job Description and Duties
The salary ranges listed in this Job Control may not reflect reductions in pay in accordance with the 2025 Personal Leave Program. Please follow the link for more information regarding the 2025 Personal Leave program
http://hrmanual.calhr.ca.gov/Home/ManualItem/1/2113
For a position in the General Tax Bureau, Multistate Tax Bureau, Specialized and Individual Tax Bureau, Tax Administration and Procedure Bureau:
Under the general direction of the Attorney Supervisor, or Assistant Chief Counsel, the Attorney III exercises broad discretion to handle individually complex and sensitive cases involving provisions of the Internal Revenue Code, the Corporation Tax Law, and the Personal Income Tax Law. The general responsibility of this position is to serve as a full journey level attorney by representing the Franchise Tax Board in litigation, appeals, protests, rulings, and regulations, and to develop and provide consistent favorable results regarding a wide range of complex tax law issues. The incumbent prepares, briefs, and argues complex and difficult cases before the Office of Tax Appeals; acts as a protest hearing officer in cases involving complex and difficult provisions of the Corporation Tax Law and the Personal Income Tax Law; provides written advice to taxpayers, their representatives, and the Department; prepares, or assists in the preparation of, briefs for the Office of Attorney General on complex, sensitive, and difficult litigation cases; drafts legislation and regulations involving key Corporation Tax and Personal Income Tax statutes; and assists and supports the Attorney Supervisor and Assistant Chief Counsel with staff development on their subject matter areas of expertise.
For a position in the Litigation Bureau:
Under the general direction of the Assistant Chief Counsel, the Attorney III's primary duties include representing or providing assistance to the Attorney General's Office in litigation related to the subject matters falling within the litigation bureau's jurisdiction, including, but not limited to, collection, bankruptcy, probate, tax refund actions, contract disputes, and appellate matters. Providing legal and technical advice pertaining to complex legal issues, including bankruptcy practices, lien priority, probate claims, non\-tax debt collection, contract disputes, and confidentiality and disclosure of taxpayer information. Serve as technical advisor and provide technical assistance in the department's utilization of various collection tools as well as taxpayer privacy, conflicts of interest, power of attorney, data retention, offers in compromise, accessibility \& reasonable accommodation, and other legal matters within the litigation bureau duties.
Attorney III openings exist in the General Tax Bureau, Multistate Tax Bureau, Specialized and Individual Tax Bureau, Tax Administration and Procedure Bureau, and Litigation Bureau.
Active membership in the State Bar of California is required.
Additional positions may become available (RPA 2526\-01789, 2526\-01791, 2526\-01792, 2526\-01794, 2526\-01795, 2526\-01821 \& 2526\-01822\)
Working Conditions
- This position is eligible for limited remote working within California based on departmental guidelines and operational need. FTB has a minimum in\-office requirement of two days per week for all positions including those that are eligible for telework. This is subject to change.
- This position is not eligible for visa sponsorship. Applicants must be authorized to work in the US without the need for a visa sponsorship or a training plan, now or in the future.
- The position(s) require(s) a Background Investigation be cleared prior to being hired.
- The position(s) require(s) a(n) California State Bar Membership License. You will be required to provide a copy of your license prior to being hired.
- 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.
- Other \-
- Supplemental Application \-
- Strong interpersonal skills and the ability to work with staff and public at all levels
- Ability to work independently and in a team setting
- Clear and effective verbal and written communication skills
- Coursework in income or franchise tax law and/or general knowledge of federal and/or state income or franchise tax law preferred
- Prior experience in the practice of income or franchise tax law
- Demonstrated ability to understand legal issues related to tax law
- Experience drafting legal documents including memoranda
- Experience conducting oral advocacy
- Experience conducting legal research
- Prior experience in representing and providing guidance with respect to administrative and procedural issues arising under the California Revenue and Taxation Code
- Knowledge of Franchise Tax Board's Missions and Values; see https://www.ftb.ca.gov/about\-ftb/index.html
- Knowledge of the Legal Division's organizational structure and the different responsibilities of each Bureau within the Legal Division; see https://www.ftb.ca.gov/about\-ftb/our\-programs.html\#legal
- Possess a Master of Laws (LLM) in Taxation or a Tax Concentration
- Convenient transportation and commuting options include : Light Rail stop, bicycle lockers, free parking, and carpool/vanpool opportunities
- If you are unable to apply electronically through your CalCareer account, please mail a completed and signed STD. 678 and application package to the mailing address provided above in the “Application Instructions” section.
Position Details
Job Code \#: JC\-509369
Position \#(s):
564\-410\-5795\-XXX
Working Title: Attorney III
Classification: ATTORNEY III
$10,852\.00 \- $15,325\.00 A
New to State candidates will be hired into the minimum salary of the classification or minimum of alternate range when applicable.
Shall Consider:
ATTORNEY
$7,969\.00 \- $10,473\.00 A
$8,969\.00 \- $12,026\.00 B
\# of Positions: Multiple
Work Location: Sacramento County
Telework: Hybrid
Job Type: Permanent, Full Time
Department Information
Our mission is to help taxpayers file timely and accurate tax returns, and pay the correct amount to fund services important to Californians.
FTB fosters an environment of equity and inclusion for all and we welcome everyone to be part of our diverse workforce.
Department Website: http://www.ftb.ca.gov
Special Requirements
This business uses E\-Verify in its hiring practices to achieve a lawful workforce. E\-Verify is a web\-based system that allows enrolled employers to confirm the eligibility of their employees to work in the United States. For more information about E\-Verify, please go to www.dhs.gov/e\-verify.
CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 172: All candidates for, appointees to, and employees in the state civil service shall possess the general qualifications of integrity, honesty, sobriety, dependability, industry, thoroughness, accuracy, good judgment, initiative, resourcefulness, courtesy, ability to work cooperatively with others, willingness and ability to assume the responsibilities and to conform to the conditions of work characteristic of the employment, and a state of health, consistent with the ability to perform the assigned duties of the class. Where the position requires the driving of an automobile, the employee must have a valid state driver's license, a good driving record and is expected to drive the car safely. The foregoing general qualifications shall be deemed to be a part of the personal characteristics of the minimum qualifications of each class specification and need not be specifically set forth therein.
\\IMPORTANT NOTICE\\ As required by the department's rules of conduct, all employees of the Franchise Tax Board (FTB) must be in compliance with the California Revenue and Taxation Code. During the background investigation portion of the hiring process, FTB will review return information to verify California state income tax compliance. Any failure to comply with the California Revenue and Taxation Code may prevent you from being hired at FTB. You must verify your filing status by calling 1\-800\-852\-5711 to resolve any potential tax compliance issues, prior to submitting your application and seeking employment with FTB. All applicants not currently employed with the Franchise Tax Board will be subject to a pre\-employment background investigation. The investigation will consist of completion of a pre\-employment questionnaire, fingerprinting, and an inquiry to the Department of Justice to disclose criminal records. We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments, call TTY/TDD (800\) 735\-2929\.
Application Instructions
Completed applications and all required documents must be received or postmarked by the Final Filing Date in order to be considered. 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: 4/8/2026
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:
Franchise Tax Board
Classification and Hiring Unit
Attn: Matthew Miller
P.O. Box 550
Sacramento, CA 95812\-0550
Address for Drop\-Off Application Packages
You may drop off your application and any applicable or required documents at:
Franchise Tax Board
Classification and Hiring Unit
Attn: Matthew Miller
9646 Butterfield Way
Sacramento, CA 95827
Drop off at Welcome Center in Main Lobby (may be non\-operational on weekends and holidays)
07:00 AM \- 06:00 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:
A cover letter is required and must be included
In order to be considered for this position, interested candidates must submit a supplemental application. Your response must be no more than two type\-written pages in length, using 12\-point font, 1\-inch standard margins and include your first and last name in the upper right\-hand corner of the page. Respond to the following supplemental statement(s):
Explain how your work experiences and education history qualify you for the Attorney III position.
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:
All Experience and Education relating to the Minimum Qualifications listed on the Classification Specification should be included to clearly demonstrate how you meet the Minimum Qualifications and Alternate Range Placement for the position on your State Application (STD Form 678\). The application should also clearly demonstrate the candidate’s ability to meet the Desirable Qualifications identified in this job advertisement. The Classification Specification is located on this Job Announcement Posting under "Minimum Requirements”.
Benefits
In addition, Franchise Tax Board offers the following:
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.
Department Website: http://www.ftb.ca.gov
Human Resources Contact:
Classification \& Hiring Unit
(916\) 845\-3608
Hiring Unit Contact:
Matthew Miller
(916\) 845\-7009
Matthew.Miller@ftb.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:
EEO Office
(916\) 845\-2860
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 INSTRUCTIONS
A complete application package must be received in the Classification \& Hiring Unit or postmarked by the final filing date and must include:
* Completed employment information on the STD. 678, including the “From” and “To” dates, “Hours Per Week,” and “Duties Performed" fields for all jobs listed in the “Employment History” fields (resumes do not take the place of these fields on the STD. 678\)
* All of the required documents listed in the “Required Application Package Documents” section
* The position number and job control number in the job title line of the STD. 678, if submitting a paper application package (these numbers will auto\-populate in the job title line of the STD. 678 if submitting an electronic application through your CalCareer Account)
* A signature, if submitting a paper application package
Candidates who do not follow all of the listed application instructions may be eliminated from the selection process. All submitted information will be screened and the most qualified candidates will be invited to an interview.
*Electronic applications submitted through your CalCareer Account are highly recommended.
Do not include full Social Security Number, method of eligibility, and LEAP information in your application package.
EXAMINATION INFORMATION
To apply for the Attorney III as a list candidate, you must first take the online Attorney III exam.
To apply for the Attorney as a list candidate, you must first take the online Attorney exam.
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.