Daniel Cho graduated cum laude from the University of California, Los Angeles (UCLA) in 2002, and received his J.D. from Loyola Law School in 2006.  He was admitted to the California Bar in 2006.  After graduation, Mr. Cho practiced in civil litigation with a focus on environmental law at a medium-sized law firm in Los Angeles.  He then went back to Loyola Law School, Los Angeles where he graduated with high distinction and received his LL.M. in Taxation in 2010.  Mr. Cho then joined the Appeals Division of the Board of Equalization, which subsequently became the Appeals Bureau of the California Department of Tax and Fee Administration, representing the Appeals Division at administrative hearings.  Mr. Cho remained with the Appeals Division until joining the Office of Tax Appeals.