Tommy Leung received his B.S. (Finance and Accounting) and LL.M. (Taxation) degrees from N.Y.U., and his J.D. degree from Fordham. Mr. Leung worked as an associate at a medium size Wall St. law firm, with a bank trade association, as well as an Arbitrator for the New York City Civil Court. Mr. Leung has also served as an Administrative Law Judge for the New York City Department of Transportation, a staff counsel to the California State Board of Equalization and a tax counsel for the Franchise Tax Board.