Richard Tay received his Bachelor of Arts degree from the University of California, Berkeley, and his Juris Doctor from the University of California, Hastings College of the Law where he completed the Tax Concentration. After law school, Richard 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. Richard’s private practice experience also includes business litigation and serving as corporate counsel for Silicon Valley startups.