Asaf Kletter graduated from the University of California, Berkeley (B.A.), and received his J.D. from the University of California, Hastings College of Law.  After law school, Mr. Kletter served as a Tax Counsel with the California Franchise Tax Board (FTB), conducting protest hearings, drafting determination letters, and providing legal advice to the audit division.  Prior to joining the Office of Tax Appeals, Mr. Kletter was a real estate tax attorney at DLA Piper, LLP, and a state and local tax practitioner focusing on state tax consulting and controversy at KPMG, LLP and Ernst & Young, both large public accounting firms.  Since 2019, Mr. Kletter has served on the Corporate and Pass-through (COPE) Committee of the California Lawyers Association Taxation section.