Richard Tay received his Bachelor of Arts degree from the University of California, Berkeley, and his Juris Doctor from the University of California College of the Law, San Francisco where he completed the Tax Concentration. Mr. Tay started his law career at a boutique tax law firm in San Francisco, representing clients in federal and state income tax, sales tax and employment matters. Prior to joining the Office of Tax Appeals, he was a Tax Counsel III with the Franchise Tax Board.