Patrick Kusiak Administrative Law Judge, Sacramento Patrick Kusiak was born in 1946 in Chicago, Illinois. He attended public schools in Chicago and received a B.S. in political science from the Illinois Institute of Technology in Chicago in 1968. After graduation he was commissioned an ensign in the U.S. Navy beginning a 24 year military career. Initial duties included assignment to various positions aboard several ships of the U.S. Navy and duty assignments ashore in California where, during off-duty hours, Patrick received a juris doctorate from the University of San Diego School of Law. Following transfer to the Navy’s Judge Advocate General’s Corps, Patrick was assigned as trial and defense counsel prosecuting and defending Navy personnel in military courts martial and later as branch head and military judge in Long Beach, CA, where he presided at over 800 military courts martial for military personnel accused of misdemeanor and felony offenses. During off-duty hours, Patrick obtained an LL.M. (Tax) from the University of San Diego School of Law. Patrick’s first assignment as a tax attorney was in the Office of the Navy Judge Advocate General where he was responsible for legal issues associated with military benefits and federal and state tax matters impacting members of the Navy. Following a special assignment with the Office of the Secretary of Defense to provide legal support to a Secretary-level effort to preserve tax free treatment for military benefits, Patrick was permanently assigned to the Office of the Secretary of Defense where he served for more than six years as Armed Forces Tax Counsel and Executive Director, Armed Forces Tax Council. Following retirement from the U.S. Navy in 1993, Patrick joined the Legal Division of the Franchise Tax Board as tax counsel where his assignments included reviewing taxpayer protests of FTB’s notices of proposed assessments and representing the FTB in taxpayer appeals before the State Board of Equalization. After moving to the Technical Resources Bureau, he was responsible for providing legal support to FTB’s legislative program, rulings and regulations programs, and legal advice concerning the Bagely-Keene Opening Meeting Act related to meetings of the 3-member Franchise Tax Board. His final assignment was as Assistant Chief Counsel of the Technical Resources Bureau. In 2015 the Tax Section of the California Bar Association selected Patrick as recipient of the Ben Miller Award for his significant contributions to state and local taxation in California. Following retirement in 2014, he immediately returned to state service with the FTB as a retired annuitant working in the Technical Resources Bureau to provide transition training and support until September 2018. Patrick Kusiak is admitted to the practice of law in the State of California and the District of Columbia and a member of the bar of the U.S. Supreme Court.