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California / Office of Tax Appeals Ota / Attorney III

Job-title file

Attorney III

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

8 employees hold this title in Office of Tax Appeals Ota. Median total compensation for the role is $156,218, above the department median of $107,484.

Employees
8
Total payroll
$1.2M
Role median
$156,218
Agency median
$107,484
Comparison
Above

What the records show

Role pay distribution

Pay distribution for this role

$130,092$177,588+

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

How total compensation varies among the 8 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 Lawyersabout 95,770 people is $195,080. Office of Tax Appeals Ota pays a median base salary of $177,238 for this role, 9% below that figureabout the 43rd percentile of local pay for the occupation.

Where Office of Tax Appeals Ota sits in the local pay range

10th
25th
Median
75th
90th
$97,950
$131,120
$195,080
$277,140
$369,180
Office of Tax Appeals Ota median · $177,238

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 Office of Tax Appeals Ota’s median base salary for this role. Both figures are base pay only.

And across the country

Nationwide, the median wage for Lawyersabout 754,500 people is $159,670. Office of Tax Appeals Ota’s median base salary is 11% above that national figure, about the 57th percentile of pay for the occupation nationally.

10th
25th
Median
75th
90th
$78,360
$102,990
$159,670
$221,370
$351,600
Office of Tax Appeals Ota median · $177,238

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 22 of 23 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 Office of Tax Appeals Ota is $177,588, 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 Office of Tax Appeals Ota, the median of $156,218 ranks #24 of 101.

Highest-paying departments for this role

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

Texas
$124,428 · 1,280
Minnesota
$108,190 · 29
City of Chicago
$102,516 · 7
South Carolina
$102,000 · 359
Arkansas
$85,943 · 269
Georgia
$83,880 · 608

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

Neha Garner

Attorney III/Office of Tax Appeals Ota

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
D

Source-specific fields

Base Pay
$15,325
Cs/csu
Cs
Position Number
2925025795001
Salary Total
$14,617
Total Pay
$177,588

Neha Garner holds the role of Attorney III at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $177,588. They are represented by R02.

Casey Green

Attorney III/Office of Tax Appeals Ota

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
K

Source-specific fields

Base Pay
$15,325
Cs/csu
Cs
Position Number
2925015795001
Salary Total
$14,617
Total Pay
$177,588

Casey Green holds the role of Attorney III at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $177,588. Their bargaining unit is R02.

Thomas Hudson

Attorney III/Office of Tax Appeals Ota

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
N

Source-specific fields

Base Pay
$15,325
Cs/csu
Cs
Position Number
2925015795002
Salary Total
$14,617
Total Pay
$177,588

Thomas Hudson holds the role of Attorney III at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $177,588. Their bargaining unit is R02.

Andrew Jacobson

Attorney III/Office of Tax Appeals Ota

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
N

Source-specific fields

Base Pay
$15,325
Cs/csu
Cs
Position Number
2925025795002
Salary Total
$14,617
Total Pay
$177,588

Andrew Jacobson works as a Attorney III for Office of Tax Appeals Ota. Their status is full-time. Andrew earned $177,588 in 2025. Union affiliation: R02.

David Kowalczyk

Attorney III/Office of Tax Appeals Ota

2025 total comp
$134,847
Base pay
$134,497
Overtime
$0
Other pay
$350
Benefits
$0
Total compensation
$134,847
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento
Middle name
J

Source-specific fields

Base Pay
$11,964
Cs/csu
Cs
Position Number
2925025795005
Salary Total
$11,411
Total Pay
$134,847

David Kowalczyk works as a Attorney III for Office of Tax Appeals Ota. Their status is full-time. David earned $134,847 in 2025. Their bargaining unit is R02.

Michelle Huh

Attorney III/Office of Tax Appeals Ota

2025 total comp
$134,797
Base pay
$134,497
Overtime
$0
Other pay
$300
Benefits
$0
Total compensation
$134,797
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento

Source-specific fields

Base Pay
$11,964
Cs/csu
Cs
Position Number
2925025795006
Salary Total
$11,411
Total Pay
$134,797

Michelle Huh is a Attorney III at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $134,797. Their bargaining unit is R02.

Oliver Eric Pfost

Attorney III/Office of Tax Appeals Ota

2025 total comp
$134,780
Base pay
$128,849
Overtime
$0
Other pay
$5,931
Benefits
$0
Total compensation
$134,780
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Sacramento

Source-specific fields

Base Pay
$12,205
Cs/csu
Cs
Position Number
2925015795005
Salary Total
$11,641
Total Pay
$134,780

Oliver Eric Pfost is a Attorney III at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $134,780. Union affiliation: R02.

Steven Kim

Attorney III/Office of Tax Appeals Ota

2023 total comp
$130,092
Base pay
$129,492
Overtime
$0
Other pay
$600
Benefits
$0
Total compensation
$130,092
Employment type
Full-Time
Union / bargaining unit
R02
Work county
Los Angeles
Middle name
W

Source-specific fields

Base Pay
$11,070
Cs/csu
Cs
Position Number
2925015795003
Salary Total
$11,070
Total Pay
$130,092

Steven Kim holds the role of Attorney III at Office of Tax Appeals Ota. Their status is full-time. In 2023, their total compensation was $130,092. Their bargaining unit is R02.