Seth Elsom received a B.S. degree in Business Administration with a concentration in Accounting from Sonoma State University.  For the past 19 years, Mr. Elsom has worked at the Franchise Tax Board (FTB) as a Program Specialist.  As a Program Specialist at FTB, he conducted and served as the lead reviewer for complex audits of multi-tiered partnerships and other pass-through entities, hosted entity wide trainings to teach partnership tax law to audit staff.