Douglas Bramhall Administrative Law Judge, Los Angeles Douglas Bramhall grew up in Iowa and attended The University of Iowa where he obtained a B.B.S. in Finance (1969) and J.D. (1973) earning Order of the Coif honors. After graduation, Mr. Bramhall practiced law with firms in Chicago and Iowa before attending New York University where he earned an LL.M. in Taxation in 1984. He then taught various tax courses at the University of Wyoming College of Law and the McGeorge School of Law as a Visiting Professor. After passing the California Bar in 1987, Mr. Bramhall joined the California Franchise Tax Board’s legal staff, where he worked until 1999. After leaving the Franchise Tax Board, he worked as managing director at KPMG until his retirement in 2016. The opportunity to serve as a retired annuitant at the Office of Tax Appeals as an Administrative Law Judge nudged Mr. Bramhall from retirement.