Sara A. Hosey received a B.A. in English, with a certificate in Modern Literature, from the University of California, Santa Barbara.  She received her J.D. from the University of the Pacific, McGeorge School of Law, with a certificate in Business Law.  After being admitted to the California State Bar in 2012, she began her legal career as a judicial law clerk to the Hon. Ronald H. Sargis in the U.S. Bankruptcy Court, Eastern District of California.  She worked there for two years, developing tentative and final rulings and preparing final orders for law and motion matters, evidentiary hearings and trials.  Prior to joining the Office of Tax Appeals, she worked as a Tax Counsel at the California Franchise Tax Board, where she handled administrative protest hearings and complex tax appeals before the California State Board of Equalization.