Jeffrey I. Margolis Presiding Administrative Law Judge (Acting), Sacramento Jeffrey Margolis was born in 1955 in Baltimore, Maryland. He attended public schools in Baltimore County. He received a B.A. in psychology from Duke University in 1976 and a J.D. from the University of Maryland School of Law in 1981. He was admitted to the Maryland Bar in 1981 and to the California Bar in 1984. He has more than 36 years of experience working in the tax controversy field, both in private practice and government service. His private practice experience included representing individuals and closely held businesses in tax disputes while working at the various San Francisco law firms: Flynn & Steinberg; Dick, Lee, White & Chalmers; Feldman, Waldman & Kline; and Jeffer, Mangels, Butler & Marmaro. His government service included working as a trial attorney for the U.S. Internal Revenue Service, the San Francisco City Attorney’s Office and the California Franchise Tax Board. He has been a participant and speaker at presentations and conferences relating to federal, state and local tax matters.