Asaf Kletter graduated from the University of California, Berkeley (B.A.), and received his J.D. from the University of California College of Law, San Francisco.  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.