California / Office of Tax Appeals Ota

Agency file

Office of Tax Appeals Ota

Source file: California — State Employee Compensation (SCO Payroll Data Warehouse, CPRA) / ingested Jul 4, 2026

The Office of Tax Appeals Ota manages public finances — collecting revenue and taxes, budgeting, accounting, and financial oversight.

In 2025, this agency had 117 employees with median total compensation of $107,484; the highest distinct record was $229,426.

Year: 2025
Total payroll: $14.2M
Employees: 117
Median total: $107,484
Highest record: $229,426

What the records show

Compensation analytics

These summaries compare pay within the agency before listing individual records.

Salary distribution

$1,096$205,193+

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

How 2025 total compensation is spread across the 117 employees. Each bar is a pay range; taller bars mean more people earn in that range. The amber line marks the median ($107,484) — half earn less, half more. The far-right bar collects the highest earners.

Average pay composition

Base — $119,179 (98%)
Overtime — $100 (0%)
Other — $2,275 (2%)
Benefits — $0 (0%)

What an average paycheck here is made of — base salary versus overtime, other pay (bonuses, allowances), and benefits. A large overtime or other-pay share means take-home often exceeds base salary.

Pay percentiles

10th

25th

Median

75th

90th

$50,179

$77,714

$107,484

$179,226

$194,977

The pay ladder for this department. Someone at the 90th percentile earns $194,977 — more than 90% of the department; the 10th percentile earns $50,179. The shaded band is the middle half of employees (25th–75th percentile).

Largest job titles

Associate Governmental Program Analyst

14 · $79,623

Senior Administrative Law Judge

12 · $194,977

Staff Services Manager I

11 · $104,263

Administrative Law Judge

8 · $54,849

Attorney IV

7 · $186,501

The most common job titles in this department by headcount, with the median total compensation for each. Click a title to see everyone who holds it.

Trend

Year over year

How this department's total payroll, headcount, and median pay changed across the 3 published years.

Year	Total payroll	Employees	Median pay
2023	$12.6M —	106 —	$117,532 —
2024	$13.9M ▲ 10.1%	119 ▲ 12.3%	$109,666 ▼ 6.7%
2025	$14.2M ▲ 2.5%	117 ▼ 1.7%	$107,484 ▼ 2.0%

Record list

Employees

Page 1

Erica Parker

Program Specialist III, Franchise Tax Board/Office of Tax Appeals Ota

2025 total comp

$136,533

Base pay: $135,633
Overtime: $0
Other pay: $900
Benefits: $0
Total compensation: $136,533
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: M

Source-specific fields

Base Pay: $11,625
Cs/csu: Cs
Position Number: 2923004366002
Salary Total: $11,276
Total Pay: $136,533

Erica Parker works as a Program Specialist III, Franchise Tax Board for Office of Tax Appeals Ota. Their status is full-time. Erica earned $136,533 in 2025. Their bargaining unit is R01.

Craig Okihara

Business Taxes Specialist III, Board of Equalization/Office of Tax Appeals Ota

2025 total comp

$135,983

Base pay: $135,383
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $135,983
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Los Angeles
Middle name: T

Source-specific fields

Base Pay: $11,625
Cs/csu: Cs
Position Number: 2925014378001
Salary Total: $11,276
Total Pay: $135,983

Craig Okihara holds the role of Business Taxes Specialist III, Board of Equalization at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $135,983. Union affiliation: R01.

Kimberly Wilson

Business Taxes Specialist III, Board of Equalization/Office of Tax Appeals Ota

2025 total comp

$135,983

Base pay: $135,383
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $135,983
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $11,625
Cs/csu: Cs
Position Number: 2923004378001
Salary Total: $11,276
Total Pay: $135,983

Kimberly Wilson is a Business Taxes Specialist III, Board of Equalization at Office of Tax Appeals Ota. They work full-time. 2025 total compensation came to $135,983. Their bargaining unit is R01.

Namrita Randhawa

Program Specialist III, Franchise Tax Board/Office of Tax Appeals Ota

2025 total comp

$135,965

Base pay: $135,365
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $135,965
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $11,625
Cs/csu: Cs
Position Number: 2925024366001
Salary Total: $11,276
Total Pay: $135,965

At Office of Tax Appeals Ota, Namrita Randhawa serves as a Program Specialist III, Franchise Tax Board. They work full-time. Their 2025 pay totaled $135,965. They are represented by R01.

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.

Antoine Manning

Information Technology Specialist II/Office of Tax Appeals Ota

2025 total comp

$134,760

Base pay: $134,160
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $134,760
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento

Source-specific fields

Base Pay: $11,557
Cs/csu: Cs
Position Number: 2922001414005
Salary Total: $11,210
Total Pay: $134,760

Antoine Manning works as a Information Technology Specialist II for Office of Tax Appeals Ota. Their status is full-time. Antoine earned $134,760 in 2025. Union affiliation: R01.

Crystal Spratley

Business Taxes Specialist III, Board of Equalization/Office of Tax Appeals Ota

2025 total comp

$134,349

Base pay: $133,749
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $134,349
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: L

Source-specific fields

Base Pay: $11,623
Cs/csu: Cs
Position Number: 2925014378003
Salary Total: $11,274
Total Pay: $134,349

Crystal Spratley holds the role of Business Taxes Specialist III, Board of Equalization at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $134,349. Union affiliation: R01.

Seth Elsom

Program Specialist III, Franchise Tax Board/Office of Tax Appeals Ota

2025 total comp

$132,738

Base pay: $132,138
Overtime: $0
Other pay: $600
Benefits: $0
Total compensation: $132,738
Employment type: Full-Time
Union / bargaining unit: R01
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $11,623
Cs/csu: Cs
Position Number: 2923004366001
Salary Total: $11,274
Total Pay: $132,738

Seth Elsom holds the role of Program Specialist III, Franchise Tax Board at Office of Tax Appeals Ota. Their status is full-time. In 2025, their total compensation was $132,738. They are represented by R01.

Carl Joseph

Attorney Supervisor/Office of Tax Appeals Ota

2025 total comp

$131,941

Base pay: $114,851
Overtime: $0
Other pay: $17,090
Benefits: $0
Total compensation: $131,941
Employment type: Full-Time
Union / bargaining unit: S02
Work county: Sacramento
Middle name: A

Source-specific fields

Base Pay: $16,408
Cs/csu: Cs
Position Number: 2925025749001
Salary Total: $16,408
Total Pay: $131,941

At Office of Tax Appeals Ota, Carl Joseph serves as a Attorney Supervisor. They work full-time. Their 2025 pay totaled $131,941. Their bargaining unit is S02.

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.