Linda C. Cheng Administrative Law Judge, Los Angeles Linda Cheng received her B.S. from UCLA in 1994, her J.D. from Southwestern University School of Law in 1999, and was admitted to the California Bar in 2000. She started out her legal career at the California Franchise Tax Board as a Tax Counsel in the Multistate Tax Law Bureau. Later, as a legal research attorney for the Superior Court of Santa Clara County, Linda advised judges on civil law and motion matters and drafted court orders. Her other government service included supervising appeals conferees in the Southern California office of the California Department of Tax and Fee Administration. Prior to joining the Office of Tax Appeals, she was Chief Legal Advisor to a member of the Board of Equalization, where she led a team of attorneys and auditors in reviewing legal and legislative matters. Linda’s private sector experience included tax controversy work as Senior Tax Attorney at an accounting firm, representing clients before the Internal Revenue Service, the Franchise Tax Board, the Board of Equalization, and the Employment Development Department. Additionally, Linda was General Counsel for a healthcare start-up, advising its board of directors and executive officers on legal, business, compliance, and personnel matters.