Erica Parker received a B.S. in Business Administration with a focus in Accounting. She is a certified public accountant (CPA) in California. Ms. Parker worked at the Franchise Tax Board (FTB) as a Program Specialist and supervisor before joining the Office of Tax Appeals. Her duties at FTB included conducting complex audits of pass–through entities, providing technical review on cases, conducting training, and supervising a group of pass–through entity auditors.