Andrea L.H. Long received her B.A. in Linguistics from the University of California, Santa Cruz.  She received her J.D. from Golden Gate University with specialization certificates in business law and tax law. She began her career in the private sector at an estate planning firm, advising clients on estate planning and trust and probate administration.  She then joined the Franchise Tax Board as a Tax Counsel.  Her duties included handling administrative protest hearings and complex tax appeals before the California State Board of Equalization.  Prior to becoming an Administrative Law Judge, she worked as a Tax Counsel at the Office of Tax Appeals as a subject matter expert on both income tax and sales and use tax appeals.