Judge Gonzalez was born in Brooklyn, New York in 1947. Judge Gonzalez received an undergraduate degree in accounting from Fordham University in 1969 and a masters degree in education from Brooklyn College in 1974. He received a J.D. from Fordham University School of Law in 1982. He also received an L.L.M. in taxation from New York University School of Law in 1990. Judge Gonzalez was an attorney in the Office of Chief Counsel of the Internal Revenue Service and earned the Chief Counsel's Special Achievement Award for three consecutive years. Thereafter, he practiced with the firms of Pollner, Mezan, Stolzberg, Berger & Glass, P.C. and Gaston & Snow in New York City. Judge Gonzalez was appointed Assistant United States Trustee in the Southern District of New York in 1991. He was appointed United States Trustee for Region 2 (Second Circuit) in 1993 and served in that position until his appointment to the United States Bankruptcy Court for the Southern District of New York in 1995.

Judge Gonzalez is an adjunct professor at New York University School of Law.

Prior to beginning his law career, Judge Gonzalez was a teacher in the New York City School System for 13 years.