Alberto T. Rosas Administrative Law Judge, Sacramento Alberto Rosas was born and raised in the San Francisco Bay Area. He graduated from San Francisco State University in 2006, summa cum laude, where he obtained two B.A. degrees (English and Criminal Justice). He received his J.D. in 2009 from the University of San Francisco School of Law. He was admitted to the California Bar in 2009. Mr. Rosas worked in private practice as an associate attorney with the law firm of Watson, Hoffe & Hass in Contra Costa County and as an associate attorney with the law firm of Sundeen Salinas & Pyle in Alameda County. His private practice experience included general civil litigation with an emphasis on business law, real estate law, and trusts and estates. Prior to joining the California Office of Tax Appeals, Mr. Rosas was an attorney with the California Franchise Tax Board for over three years, working in the Legal Division’s Business Entities Tax Bureau. In early 2017, he was selected to serve as Legal Advisor and FTB Liaison to the Chair of the California State Board of Equalization. Additionally, he is a regular participant and speaker at presentations and conferences. He joined the Office of Tax Appeals as an Administrative Law Judge in November 2017.