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.  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. 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.