Legal Internship Program

The OTA legal internship program is a unique opportunity to gain experience in tax law while serving in California’s independent agency dedicated to deciding tax appeals from the Franchise Tax Board and the California Department of Tax and Fee Administration. Interns will be exposed to a range of activities such as researching tax issues, drafting memoranda and recommendations, and attending administrative hearings.

Interns are assigned to an attorney or an administrative law judge working in either franchise/income tax matters or business tax matters and may also receive assignments or research projects based on their interests to provide a well-balanced experience.

Interns must be students in good standing at a law school, or law school graduates awaiting bar results. Internships for academic credit are coordinated with the student’s law school. A minimum commitment of 12 hours per week during the fall and spring semesters and 16 hours per week during the summer is required. Interns can serve in-person at our Sacramento and Cerritos offices, remotely, or a hybrid.

Interns are selected based upon: relevant experience and courses; writing ability; maturity; and readiness to work in a complex administrative appeals environment.

To apply for an internship, e-mail a cover letter including reasons the applicant wishes to be an intern for OTA, resume, unofficial transcript, and writing sample to:

Andrea Long, Administrative Law Judge
Office of Tax Appeals

OTA accepts 1-4 law student interns per semester. Applications are accepted until placements are filled.