Closing Date: 5th December, 2026
Description:
Job Description and Duties:For an Attorney III position in the Business Entity Tax Bureau, General Tax Bureau, Multistate Tax Bureau, Specialized and Individual Tax Bureau, and Tax Administration and Procedure Bureau:
Under the general direction of the Attorney Supervisor, the Attorney III exercises broad discretion to individually handle complex and sensitive cases involving applicable provisions of the Internal Revenue Code and the California Revenue and Taxation Code. The general responsibility of the Attorney III position is to serve as a full journey level attorney by representing the department in appeals, protests, litigation, drafting formal legal written guidance, drafting legislative proposals and regulations, and to develop and provide consistent favorable results regarding a wide range of complex tax law issues. The Attorney III 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 applicable provisions of the Internal Revenue Code and the California Revenue and Taxation Code; 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 legislative proposals and regulations involving key applicable California Revenue and Taxation Code statutes; and assists and supports the Attorney Supervisor and Assistant Chief Counsel with staff development on their subject matter areas of expertise.
For an Attorney III position in the Litigation Bureau:
Under the direction of the Attorney Supervisor, the General Counsel Attorney III provides legal support to the department by researching and analyzing a variety of legal issues and advising departmental leadership on policies and practices. Specifically, these duties include drafting, review, and negotiation of contracts, interagency agreements, and memoranda of understandings. It includes researching and advising on state contracting requirements and general legal issues such as taxpayer privacy, conflicts of interest, power of attorney, records retention, accessibility, reasonable accommodation, and confidentiality rules under laws like the Public Records Act and Information Practices Act and contributes to developing department policies on these subject matters. In addition, the General Counsel Attorney III supports and advises on various litigation-related work, including responding to record requests in criminal or civil proceedings or preparing or assisting with pleadings, discovery, witness testimony, and appellate briefs on various litigation matters.
Active membership in the State Bar of California is required.
Additional positions may become available (RPAs 2627-00912, 2627-00914, 2627-00915, 2627-00916, 2627-00917, 2627-00918, 2627-00919, 2627-00920, 2627-00926 and 2627-00927).
Position(s) may be located in any of the following office locations, contingent on office space availability and pending budget approval:
Sacramento (central), Oakland, Los Angeles, West Covina and/or San Francisco.
Please complete this optional survey letting us know how you heard about this position by clicking here. (https://forms.office.com/Pages/ResponsePage.aspx?id=d9c6seBvSUKxOtBGFcS0pLHj3tLRWVJMqQbUqY9bqL5UNFkwQ05HQkZFVEJMVUZZMzUwR1pBTkJMVy4u)
You will find additional information about the job in the Duty Statement. (https://www.calcareers.ca.gov/CalHrPublic/FileDownload.aspx?aid=33988590&name=410-5795-TBDRPA2627-00912;2627-00914thru00920;00926-00927.pdf)
Working Conditions:
Minimum Requirements:
For an Attorney III position in the Litigation Bureau:
Under the direction of the Attorney Supervisor, the General Counsel Attorney III provides legal support to the department by researching and analyzing a variety of legal issues and advising departmental leadership on policies and practices. Specifically, these duties include drafting, review, and negotiation of contracts, interagency agreements, and memoranda of understandings. It includes researching and advising on state contracting requirements and general legal issues such as taxpayer privacy, conflicts of interest, power of attorney, records retention, accessibility, reasonable accommodation, and confidentiality rules under laws like the Public Records Act and Information Practices Act and contributes to developing department policies on these subject matters. In addition, the General Counsel Attorney III supports and advises on various litigation-related work, including responding to record requests in criminal or civil proceedings or preparing or assisting with pleadings, discovery, witness testimony, and appellate briefs on various litigation matters.
Active membership in the State Bar of California is required.
Additional positions may become available (RPAs 2627-00912, 2627-00914, 2627-00915, 2627-00916, 2627-00917, 2627-00918, 2627-00919, 2627-00920, 2627-00926 and 2627-00927).
Position(s) may be located in any of the following office locations, contingent on office space availability and pending budget approval:
Sacramento (central), Oakland, Los Angeles, West Covina and/or San Francisco.
Please complete this optional survey letting us know how you heard about this position by clicking here. (https://forms.office.com/Pages/ResponsePage.aspx?id=d9c6seBvSUKxOtBGFcS0pLHj3tLRWVJMqQbUqY9bqL5UNFkwQ05HQkZFVEJMVUZZMzUwR1pBTkJMVy4u)
You will find additional information about the job in the Duty Statement. (https://www.calcareers.ca.gov/CalHrPublic/FileDownload.aspx?aid=33988590&name=410-5795-TBDRPA2627-00912;2627-00914thru00920;00926-00927.pdf)
Working Conditions:
- This position requires 4 days in the office per week. It is designated office-centered and may be eligible for some remote work based on departmental guidelines and operational need.
- This position is not eligible for visa sponsorship. Applicants must be authorized to work in the US without the need for a visa sponsorship, now or in the future.
Minimum Requirements:
You will find the Minimum Requirements in the Class Specification.
Attorney III (https://hrnet.calhr.ca.gov/CalHRNet/SpecCrossReference.aspx?ClassID=5795)
Additional Documents
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: 12/5/2026
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:
Attorney III (https://hrnet.calhr.ca.gov/CalHRNet/SpecCrossReference.aspx?ClassID=5795)
Additional Documents
- Job Application Package Checklist (https://calcareers.ca.gov/CalHrPublic/Jobs/JobApplicationPackageChecklist.aspx?JobControlId=537208)
- Duty Statement (https://www.calcareers.ca.gov/CalHrPublic/FileDownload.aspx?aid=33988590&name=410-5795-TBDRPA2627-00912;2627-00914thru00920;00926-00927.pdf)
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:
- 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.
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: 12/5/2026
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:
You may submit your application and any applicable or required documents to:
Franchise Tax Board
Classification and Hiring Unit
Attn: Adam Susz
P.O. Box 550
Sacramento, CA 95812-0550
Classification and Hiring Unit
Attn: Adam Susz
P.O. Box 550
Sacramento, CA 95812-0550
