Steven Kim received his B.S. from the University of California, San Diego, and his J.D. from University of California, Irvine, School of Law. Mr. Kim previously served as a Tax Counsel with the Appeals Bureau of the Board of Equalization (now the California Department of Tax and Fee Administration) where he handled business tax appeals.  Prior to becoming an Administrative Law Judge, he worked as an attorney in the Foundations Section of the Office of Tax Appeals, handling complex business tax and franchise/income tax appeals.