California / Franchise Tax Board / Attorney III

Job-title file

Attorney III

Provide legal advice, draft and review documents, and represent the agency in legal matters.

29 employees hold this title in Franchise Tax Board. Median total compensation for the role is $141,092, above the department median of $73,390.

Employees: 29
Total payroll: $4.1M
Role median: $141,092
Agency median: $73,390
Comparison: Above

What the records show

Role pay distribution

Pay distribution for this role

$58,791$179,113+

Hover a bar for its range; click to filter the list below.

How total compensation varies among the 29 people in this role. Even for one job title, pay differs with seniority, step, overtime, and tenure. Each bar is a pay range; the far-right bar collects the highest earners.

Compared with the local labor market

Attorney III pay vs. California

Across all employers in California, the median wage for Lawyers — about 95,770 people — is $195,080. Franchise Tax Board pays a median base salary of $158,308 for this role, 19% below that figure — about the 36th percentile of local pay for the occupation.

Where Franchise Tax Board sits in the local pay range

10th

25th

Median

75th

90th

$97,950

$131,120

$195,080

$277,140

$369,180

Franchise Tax Board median · $158,308

The bar is the range of annual wages for Lawyers across every employer in California, from the 10th to the 90th percentile, with the middle 50% highlighted. The marker shows Franchise Tax Board’s median base salary for this role. Both figures are base pay only.

And across the country

Nationwide, the median wage for Lawyers — about 754,500 people — is $159,670. Franchise Tax Board’s median base salary is in line withthat national figure, about the 49th percentile of pay for the occupation nationally.

10th

25th

Median

75th

90th

$78,360

$102,990

$159,670

$221,370

$351,600

Franchise Tax Board median · $158,308

Local and national wages differ for reasons beyond how well a job pays — cost of living, the mix of employers, and local demand for the occupation all move the California range relative to the national one.

Computed over the 106 of 108 people in this role paid at least $25,000 in base salary. The rest are part-year or part-time records, whose actual pay isn’t comparable to a full-time annual wage.

Median total compensation for this role at Franchise Tax Board is $159,249, which includes overtime and employer-paid benefits. The benchmark above excludes both, so total compensation is deliberately not compared against it.

Benchmark: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics (May 2025). BLS Occupational Employment and Wage Statistics (OEWS) covers all employers in the area — private, non-profit, and government alike — so this is a comparison against the whole local labor market for the occupation, not against private-sector pay. OEWS wages are straight-time pay and exclude overtime, shift differentials, and employer-paid benefits, so the government figure shown here is base pay on the same basis. Total compensation is not comparable to it. Job titles are matched to the closest standard occupation, so the comparison is between similar work rather than an identical job classification.

Compare departments

This role across California

Attorney III is held in 101 California departments. In Franchise Tax Board, the median of $141,092 ranks #50 of 101.

Highest-paying departments for this role

San Francisco Bay Con&Dev Cm

$178,075 · 1

California State Library

$177,588 · 1

Delta Stewardship Council

$177,413 · 1

CA. Earthquake Authority

$177,238 · 3

Santa Monica Mts Conservancy

$177,238 · 1

State Council on Devl Disabl

$173,135 · 2

CA. Coastal Commission

$172,192 · 7

State Comp Insurance Fund

$168,880 · 156

Real Estate

$167,852 · 18

Rehabilitation

$165,991 · 1

CDCR

$163,704 · 102

Gov Off Bus & Economic Devl

$163,049 · 1

Median total compensation for the Attorney III role in other Californiadepartments (highest first). Each bar links to that department’s page for this role.

Compare jurisdictions

Attorney beyond California

This role is reported in 14 jurisdictions. In California, the median of $150,234 ranks #2 of 14. See Attorney across all of California →

Highest-paying jurisdictions for this role

City and County of San Francisco

$273,500 · 508

$124,428 · 1,280

$108,190 · 29

$102,516 · 7

$102,000 · 359

$85,943 · 269

$83,880 · 608

Louisville Metro, Kentucky

$80,774 · 7

Median total compensation for comparable Attorney roles in other jurisdictions. Titles are matched by normalized name across sources, not identical job classification, and pay is not cost-of-living adjusted. Each bar links to that jurisdiction’s page for the role.

Record list

Employees with this title

Page 1

Kasey Lewallen

Attorney III/Franchise Tax Board

2025 total comp

$180,247

Base pay: $129,161
Overtime: $0
Other pay: $51,086
Benefits: $0
Total compensation: $180,247
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: C

Source-specific fields

Base Pay: $11,451
Cs/csu: Cs
Position Number: 5644105795007
Salary Total: $12,119
Total Pay: $180,247

Kasey Lewallen is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $180,247. They are represented by R02.

Charles Tsai

Attorney III/Franchise Tax Board

2025 total comp

$178,222

Base pay: $178,122
Overtime: $0
Other pay: $100
Benefits: $0
Total compensation: $178,222
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Los Angeles
Middle name: P

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795030
Salary Total: $14,617
Total Pay: $178,222

Charles Tsai works as a Attorney III for Franchise Tax Board. Their status is full-time. Charles earned $178,222 in 2025. Their bargaining unit is R02.

Christopher Cook

Attorney III/Franchise Tax Board

2025 total comp

$177,588

Base pay: $177,238
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $177,588
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795005
Salary Total: $14,617
Total Pay: $177,588

Christopher Cook is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $177,588. Their bargaining unit is R02.

D'Arcy Dewey

Attorney III/Franchise Tax Board

2025 total comp

$177,588

Base pay: $177,238
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $177,588
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795027
Salary Total: $14,617
Total Pay: $177,588

At Franchise Tax Board, D'Arcy Dewey serves as a Attorney III. They work full-time. Their 2025 pay totaled $177,588. Their bargaining unit is R02.

Carolyn Kuduk

Attorney III/Franchise Tax Board

2025 total comp

$177,588

Base pay: $177,238
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $177,588
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: S

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795011
Salary Total: $14,617
Total Pay: $177,588

Carolyn Kuduk works as a Attorney III for Franchise Tax Board. Their status is full-time. Carolyn earned $177,588 in 2025. They are represented by R02.

Jeffrey Gates

Attorney III/Franchise Tax Board

2025 total comp

$166,145

Base pay: $165,795
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $166,145
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: R

Source-specific fields

Base Pay: $14,628
Cs/csu: Cs
Position Number: 5644105795016
Salary Total: $13,952
Total Pay: $166,145

Jeffrey Gates works as a Attorney III for Franchise Tax Board. Their status is full-time. Jeffrey earned $166,145 in 2025. They are represented by R02.

Pamela Bertani

Attorney III/Franchise Tax Board

2025 total comp

$159,370

Base pay: $159,020
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $159,370
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: W

Source-specific fields

Base Pay: $13,861
Cs/csu: Cs
Position Number: 5644105795003
Salary Total: $13,221
Total Pay: $159,370

Pamela Bertani works as a Attorney III for Franchise Tax Board. Their status is full-time. Pamela earned $159,370 in 2025. They are represented by R02.

Cassandra Banks

Attorney III/Franchise Tax Board

2025 total comp

$159,127

Base pay: $158,777
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $159,127
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $14,124
Cs/csu: Cs
Position Number: 5644105795001
Salary Total: $13,471
Total Pay: $159,127

Cassandra Banks holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $159,127. Union affiliation: R02.

Brandon Knoll

Attorney III/Franchise Tax Board

2025 total comp

$156,142

Base pay: $155,792
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $156,142
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: S

Source-specific fields

Base Pay: $13,859
Cs/csu: Cs
Position Number: 5644105795010
Salary Total: $13,219
Total Pay: $156,142

Brandon Knoll works as a Attorney III for Franchise Tax Board. Their status is full-time. Brandon earned $156,142 in 2025. They are represented by R02.

Kamalpreet Khaira

Attorney III/Franchise Tax Board

2025 total comp

$151,183

Base pay: $150,833
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $151,183
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: K

Source-specific fields

Base Pay: $13,200
Cs/csu: Cs
Position Number: 5644105795008
Salary Total: $12,590
Total Pay: $151,183

At Franchise Tax Board, Kamalpreet Khaira serves as a Attorney III. They work full-time. Their 2025 pay totaled $151,183. They are represented by R02.

Raihane Dalvi

Attorney III/Franchise Tax Board

2025 total comp

$151,030

Base pay: $150,680
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $151,030
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $13,187
Cs/csu: Cs
Position Number: 5644105795017
Salary Total: $12,578
Total Pay: $151,030

Raihane Dalvi works as a Attorney III for Franchise Tax Board. Their status is full-time. Raihane earned $151,030 in 2025. Their bargaining unit is R02.

Leoangelo Cristobal

Attorney III/Franchise Tax Board

2025 total comp

$151,030

Base pay: $150,680
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $151,030
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: C

Source-specific fields

Base Pay: $13,187
Cs/csu: Cs
Position Number: 5644105795024
Salary Total: $12,578
Total Pay: $151,030

Leoangelo Cristobal is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $151,030. They are represented by R02.

John Odonnell

Attorney III/Franchise Tax Board

2025 total comp

$147,139

Base pay: $145,346
Overtime: $0
Other pay: $1,793
Benefits: $0
Total compensation: $147,139
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: M

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795015
Salary Total: $14,617
Total Pay: $147,139

John Odonnell holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $147,139. Union affiliation: R02.

Eric Brown

Attorney III/Franchise Tax Board

2025 total comp

$141,699

Base pay: $118,770
Overtime: $0
Other pay: $22,929
Benefits: $0
Total compensation: $141,699
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: R

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5644105795004
Salary Total: $14,617
Total Pay: $141,699

Eric Brown holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $141,699. Their bargaining unit is R02.

Curt Hennecke

Attorney III/Franchise Tax Board

2025 total comp

$141,092

Base pay: $140,742
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $141,092
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: F

Source-specific fields

Base Pay: $11,395
Cs/csu: Cs
Position Number: 5644105795021
Salary Total: $12,122
Total Pay: $141,092

Curt Hennecke holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $141,092. They are represented by R02.

Sarah Fassett

Attorney III/Franchise Tax Board

2025 total comp

$141,038

Base pay: $140,688
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $141,038
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $11,635
Cs/csu: Cs
Position Number: 5644105795019
Salary Total: $12,110
Total Pay: $141,038

Sarah Fassett holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $141,038. Union affiliation: R02.

Paul Kim

Attorney III/Franchise Tax Board

2025 total comp

$141,014

Base pay: $140,614
Overtime: $0
Other pay: $400
Benefits: $0
Total compensation: $141,014
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $11,965
Cs/csu: Cs
Position Number: 5644105795012
Salary Total: $12,095
Total Pay: $141,014

Paul Kim works as a Attorney III for Franchise Tax Board. Their status is full-time. Paul earned $141,014 in 2025. They are represented by R02.

Grace Power

Attorney III/Franchise Tax Board

2025 total comp

$140,964

Base pay: $140,614
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $140,964
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $11,965
Cs/csu: Cs
Position Number: 5644105795025
Salary Total: $12,095
Total Pay: $140,964

Grace Power is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $140,964. Union affiliation: R02.

Ryan Ivanusich

Attorney III/Franchise Tax Board

2025 total comp

$140,964

Base pay: $140,614
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $140,964
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: J

Source-specific fields

Base Pay: $11,965
Cs/csu: Cs
Position Number: 5644105795022
Salary Total: $12,095
Total Pay: $140,964

At Franchise Tax Board, Ryan Ivanusich serves as a Attorney III. They work full-time. Their 2025 pay totaled $140,964. Union affiliation: R02.

Vivian Ho

Attorney III/Franchise Tax Board

2025 total comp

$140,962

Base pay: $140,612
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $140,962
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento

Source-specific fields

Base Pay: $11,972
Cs/csu: Cs
Position Number: 5644105795032
Salary Total: $12,095
Total Pay: $140,962

Vivian Ho is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $140,962. Union affiliation: R02.

Kenneth Havens Jr

Attorney III/Franchise Tax Board

2025 total comp

$136,860

Base pay: $136,510
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $136,860
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: B

Source-specific fields

Base Pay: $13,323
Cs/csu: Cs
Position Number: 5644105795002
Salary Total: $12,707
Total Pay: $136,860

Kenneth Havens Jr is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $136,860. Union affiliation: R02.

Andrea Watkins

Attorney III/Franchise Tax Board

2025 total comp

$133,165

Base pay: $132,815
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $133,165
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: S

Source-specific fields

Base Pay: $11,972
Cs/csu: Cs
Position Number: 5644105795023
Salary Total: $12,095
Total Pay: $133,165

Andrea Watkins holds the role of Attorney III at Franchise Tax Board. Their status is full-time. In 2025, their total compensation was $133,165. Union affiliation: R02.

Amanda Smith

Attorney III/Franchise Tax Board

2025 total comp

$131,675

Base pay: $131,325
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $131,675
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $13,200
Cs/csu: Cs
Position Number: 5644105795020
Salary Total: $10,762
Total Pay: $131,675

Amanda Smith works as a Attorney III for Franchise Tax Board. Their status is full-time. Amanda earned $131,675 in 2025. They are represented by R02.

Kathleen Thaete

Attorney III/Franchise Tax Board

2025 total comp

$127,662

Base pay: $127,362
Overtime: $0
Other pay: $300
Benefits: $0
Total compensation: $127,662
Employment type: Full-Time
Union / bargaining unit: R02
Work county: San Francisco
Middle name: E

Source-specific fields

Base Pay: $11,395
Cs/csu: Cs
Position Number: 5644105795034
Salary Total: $12,122
Total Pay: $127,662

Kathleen Thaete works as a Attorney III for Franchise Tax Board. Their status is full-time. Kathleen earned $127,662 in 2025. Union affiliation: R02.

Jehmima Carril

Attorney III/Franchise Tax Board

2025 total comp

$120,651

Base pay: $120,451
Overtime: $0
Other pay: $200
Benefits: $0
Total compensation: $120,651
Employment type: Full-Time
Union / bargaining unit: R02
Work county: San Francisco
Middle name: A

Source-specific fields

Base Pay: $10,852
Cs/csu: Cs
Position Number: 5644105795014
Salary Total: $11,545
Total Pay: $120,651

Jehmima Carril is a Attorney III at Franchise Tax Board. They work full-time. 2025 total compensation came to $120,651. They are represented by R02.

Anne Rothschild

Attorney III/Franchise Tax Board

2025 total comp

$119,509

Base pay: $92,208
Overtime: $0
Other pay: $27,301
Benefits: $0
Total compensation: $119,509
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: E

Source-specific fields

Base Pay: $13,324
Cs/csu: Cs
Position Number: 5644105795018
Salary Total: $12,708
Total Pay: $119,509

At Franchise Tax Board, Anne Rothschild serves as a Attorney III. They work full-time. Their 2025 pay totaled $119,509. Their bargaining unit is R02.

Parviz Iranpour

Attorney III/Franchise Tax Board

2024 total comp

$101,091

Base pay: $48,169
Overtime: $0
Other pay: $52,921
Benefits: $0
Total compensation: $101,091
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Los Angeles
Middle name: T

Source-specific fields

Base Pay: $11,268
Cs/csu: Cs
Position Number: 5644105795034
Salary Total: $11,268
Total Pay: $101,091

Parviz Iranpour is a Attorney III at Franchise Tax Board. They work full-time. 2024 total compensation came to $101,091. They are represented by R02.

Albert Mackenzie

Attorney III/Franchise Tax Board

2025 total comp

$78,145

Base pay: $77,795
Overtime: $0
Other pay: $350
Benefits: $0
Total compensation: $78,145
Employment type: Intermittent
Union / bargaining unit: R02
Work county: Los Angeles
Middle name: H

Source-specific fields

Base Pay: $15,325
Cs/csu: Cs
Position Number: 5648065795990
Salary Total: $84
Total Pay: $78,145

At Franchise Tax Board, Albert Mackenzie serves as a Attorney III. They work intermittent. Their 2025 pay totaled $78,145. Their bargaining unit is R02.

Cheyanna Jaffke

Attorney III/Franchise Tax Board

2024 total comp

$58,791

Base pay: $11,759
Overtime: $0
Other pay: $47,032
Benefits: $0
Total compensation: $58,791
Employment type: Full-Time
Union / bargaining unit: R02
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $12,816
Cs/csu: Cs
Position Number: 5644105795990
Salary Total: $12,816
Total Pay: $58,791

At Franchise Tax Board, Cheyanna Jaffke serves as a Attorney III. They work full-time. Their 2024 pay totaled $58,791. They are represented by R02.