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STATE BOARD OF EQUALIZATION

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STATE BOARD OF EQUALIZATION
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
JOHN CHIANG
Fourth District, Los Angeles
Chair
450 N STREET, SACRAMENTO, CALIFORNIA
(PO BOX 942879, SACRAMENTO, CA 94279-0001)
TELEPHONE (916) 445-6479
FAX (916) 324-3984
www.boe.ca.gov
JOHAN KLEHS
First District, Hayward
Vice Chair
DEAN ANDAL
Second District, Stockton
CLAUDE PARRISH
Third District, Torrance
KATHLEEN CONNELL
State Controller, Sacramento
JAMES E. SPEED
Executive Director
STATE BOARD OF EQUALIZATION MEETING
5901 Green Valley Circle, Culver City
December 3-5, 2002
NOTICE AND AGENDA
Tuesday, December 3, 2002
BOARD MEETING* (convenes at 9:00 a.m.) – Room 207
TAX PROGRAM NON-APPEARANCE MATTERS – ADJUDICATORY
A. Franchise and Income Tax
Opinion
1. Christian Community Credit Union, 144236
Decisions
2. California Steel Industries, Inc., 160703
3. Wilshire Restaurant Group, Inc., 166408
TAX PROGRAM NON-APPEARANCE MATTERS – CONSENT
B. Legal Appeals Matters
Petitions for Rehearing
1. Robert J. Koepple, 92509
Hearing Notice Sent – No Response
2. J. King, 141949
J. King, 141951
J. King, 145282
3. Kovacs & Associates, Inc., 135348
4. Pacific Animal Wholesale Supply, 116321
5. Variety Tool & Die, Inc., 63573
6. Michael P. Shelley, 17161
7. James Howard Cartier, 118937
James Howard Cartier, 89000949130
8. Joanne R. Warren, 114975
9. Best Buy Enterprises, Inc., 135359
10. Bretford Manufacturing, Inc., 91901
Bretford Manufacturing, Inc., 119202
11. Magic Gumball International Corp., 52177
12. Casa Filipina Rest. & Bake Shop, Inc., 128555
13. Wild West Trailer Sales, Inc., 99682
14. Llantas Tornel de California, Inc., 128620
STATE BOARD OF EQUALIZATION MEETING
DECEMBER 3-5, 2002
Hearing Notice Sent – Appearance Waived
15. Dias & Fragoso, Inc., 131815
16. Tharwat Y. Shaker, 61365
Tharwat Y. Shaker, 61366
Hearing Request Withdrawn
17. The Lightspan Partnership, Inc., 103759
C. Franchise & Income Tax Matters
Decisions
1. Sandra L. Arias, 171005
2. James J. Arizini, 156746
3. Elizabeth E. Bateman, 171017
4. Peter W. Betsekas, 158120
5. Frank Bostrom, 152010
6. Hugh T. Brown, 162815
7. Carolee Casey, 118696
8. Kevin Loren Cooper, 165479
9. Matthew Cord, 145380
10. Odell Graham, 158150
11. Anthony J. Mino, 155530
12. Gerald B. Mitchell, 162140
13. Jennifer L. Monck, 151674
14. Antonio J. Moreno, 162109
15. Delores O’Brien, 171388
16. Nancy Orozco, 162052
17. Donald D. Raef, 158348
18. Gustoavo Adolfo Vargas, 157782
19. Ernest H. Wong, 166400
Petitions for Rehearing
20. Baxter Healthcare Corporation, 150881
21. Richard D. Grantham, 89002462700
22. Richard Hoffman, 103377
D. Homeowner and Renter Property Tax Assistance Matters
Decisions
1. Edward Acidor, 165024
2. Zahra Afzal, 156866
3. William Baumhofer, 166396
4. Melanie Blunt, 157071
5. Vladimir Dratva, 167623
6. Tamera Gasparyen, 164532
7. Andrea Jones, 170728
8. H. Krmoian, 161113
9. PA Lee, 168186
10. K. L. Macklin, 157415
11. Edna McCullough, 157394
12. Yeshay Polskiy, 167612
13. Edwin R. Shy, 165070
14. Vishnu Deo Sing, 166381
15. Julia M. St. John, 166386
16. Semen S. Verkhovsky, 156888
Petitions for Rehearing
17. Jacqueline Coleman, 144554
PAGE 2
STATE BOARD OF EQUALIZATION MEETING
DECEMBER 3-5, 2002
E. Sales and Use Tax Matters
Redeterminations
1. Makino, Inc., 145178
2. Tech Data Corporation, 144177
3. Orix Financial Services, Inc., 89000854240
4. Safelite Glass Corp., 136562
5. Marine Development Corp., 161764
6. Bay & Delta Marine Serv. Inc., 151709
7. Sky High Aviation, LLC, 114970
8. Vessel Management Services, Inc., 165843
9. Zany Brainy, Inc., 145469
10. E.I. Du-Pont De-Nemours & Co., 117181
11. Hollywood Party Rentals, Inc., 158225
12. Athome.Net, 165295
13. Danka Corporation, 130648
14. Danka Office Imaging Co., 134947
Denials of Claims for Refund
15. Fernandes Future Technology, Inc., 155678
16. Komori West Incorporated, 129042
17. Canon Financial Services, Inc., 55708
F. Sales and Use Tax Matters
Credits and Cancellations
1. Wareforce, Inc., 195675
2. Thermal Air Services, Inc., 195466
3. Costal Dredging and Marine, Inc., 195469
4. Buena Vista Theatres, Inc., 195686
5. Craig T. Mathew, 195723
6. E.I. Du-Pont De-Nemours & Co., 195672
Refunds
7. Modern Finance Company, 193548
8. Reynolds & Associates, Inc., 140301
9. Mc-Connell Cabinets, Inc., 151404
10. Genentech, Inc., 131847
11. HSQ Technology, 168968
12. 3 Com Corporation, 194524
13. Care Mark, Inc., 193166
14. Verteq, Inc., 192683
15. Printrak International, Inc., 142932
16. ECI Telecom, Inc., 142401
17. TA Operating Corporation, 63206
18. Healthsmart Pacific, Inc., 193234
19. Palo Verde, Inc., 195453
20. Cellnet Data Services (CA), Inc., 91132
21. Angi International, LLC, 170669
22. American President Lines, LTD, 194946
23. Oliver A. Goldsmith, 165598
24. CAT Technology Inc., 145821
25. Gold Medal Wine Club, 193158
26. APL Information Services, LTD., 145825
PAGE 3
STATE BOARD OF EQUALIZATION MEETING
DECEMBER 3-5, 2002
ADMINISTRATIVE SESSION
AA.
Effects of Proposition 10 on Cigarette and Tobacco Products Consumption
BB.
Discussion to publish a memorandum opinion on the appeal of Venture
Communications, Inc., 141641
ANNOUNCEMENT OF CLOSED SESSION
CLOSED SESSION
Discussion of potential Govt. Code section 15606 action regarding San Francisco
County Assessor ruling No. 2002-01
Discussion and Action on Personnel Matters (Govt. Code § 11126 (a))
SENIOR CITIZEN & HOMEOWNERS AND RENTER ASSISTANCE CLAIMS HEARINGS
Charleen Covington, 155473
Gerald K. White, 156734
CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARINGS
William T. Fitzgerald, III, 156289
Ken and Pamela Everson, 144931
Kleeber H. Maldonado, 157846
John & Margaret Smit, 156432
Renato & Luzvininda Salumbides, 149982
Roland J. and Helen M. Jensen, 153719
Roland J. and Helen M. Jensen, 144939
John E. and Bianca Mason, 131720
Robert C. Kopple, 139383
Koo and Hong Entertainment, Inc., 151478
Susie Young Byun, 145386
Johnny Koo, 151533
Susie Young Byun, Transferee for Koo and Hong Entertainment, Inc., 151525
Johnny Koo, Transferee for Koo and Hong Entertainment, Inc., 151512
BOARD MEETING* (convenes at 1:30 p.m.) – Room 207
CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARINGS
Ronald R. Kallungi, 152602
Joseph & Hedva Zer-Ilan, 99342
Steven L. Mazza, 131892
Thomas Hale III, 37237
Larry L. & Kathy L. Vandermoon, 133267
Michael R. and Vicki A. Kappmeyer, 153703
WEDNESDAY, DECEMBER 4, 2002
BOARD MEETING* (convenes at 9:00 a.m.) – Room 207
CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARINGS
William Alan Sobel, A Law Corporation, 129920
PAGE 4
STATE BOARD OF EQUALIZATION MEETING
DECEMBER 3-5, 2002
BUSINESS TAXES APPEALS HEARINGS
Sang Young Whang, 128108
Darrell L. and Sandra D. Goble, 115302
Labor Force, Inc., 109371
Labor Force, Inc., 109375
Laborforce Entertainment, Inc., 141004
MedForce, 141029
Leonard Goldman and Julia A. Goldman, 55271
Michael Carl Davis, 117184
East Katella Partnership, 92782, 117104, 128635
Desert Valley Medical Inc., 135361
Desert Valley Medical Inc., 98002
Seyed Razavi, 118219
Robert Steven Harrell, 55776
Powerup, Inc., 55778
Argus Pacific LLC, 32802
Shotmaker Sound, 89002081320
3-E Enterprises, Inc., 89002055410
Sidney L. & Michiko Soffer, 89000492790
Integrated Packaging Assembly Corporation, 80546
Abdalla Hemond Qallab, 87622
Six To Eight Weeks, 30212
TAXPAYERS’ BILL OF RIGHTS REIMBURSEMENT CLAIM HEARING
Les Alkana Motor Car Company, Inc., 167983
BOARD MEETING* (convenes at 1:30 p.m.) – Room 207
BUSINESS TAXES APPEALS HEARINGS
Andrew Charles Henderson, 87774
Toyota Motor Distributors Inc., 55844, 55273, 132784, 168174
L.A. Mattress, Inc., 129840
Mark Stanley, 91889
Neil Berry Ponsky, 89002071890
Robert C. Jones, 62359
Brynnco Inc., 40886 & 83788
Kuroki International, Inc., 117153
Buenos Aires, Inc., 116319
THURSDAY, DECEMBER 5, 2002
BOARD MEETING* (convenes at 9:00 a.m.) – Room 207
BUSINESS TAX APPEALS HEARINGS
Richard Lee Harvey, 117100
Louis Alphonse Raynor, 77916
Biatris Derbederian, 128562
Hovanes P. Derbederian, 128563
Cliffstar Corporation, 144392
PAGE 5
STATE BOARD OF EQUALIZATION MEETING
DECEMBER 3-5, 2002
Jurek Mariusz Pilek and Samantha Kate Beard-Pilek, 17830
United Staffing Solutions, Inc., 139134, 143254
PETITIONS FOR RELEASE OF SEIZED PROPERTY
Abbas Tahery, 188098
Shady Kathem Muhammad, 191416
If you would like specific information regarding items on this Board Meeting Agenda Notice
please telephone (916) 322-2270 or e-mail: [email protected] Please be advised that
material containing confidential taxpayer information cannot be publicly disclosed.
Deborah Pellegrini, Chief
Board Proceedings Division
*Public comment on any agenda item, other than a Closed Session item or an item which has
already been considered by a Board Committee, will be accepted at that meeting.
"CF" - Constitutional Function - The Deputy State Controller may not participate in this matter
under Government Code Section 7.9.
Agenda items occur sequentially. When circumstances warrant, the Chair may modify the order
of items as they appear on the agenda. Any committee agenda item may be brought to the
Board at its next meeting. The hearing location is accessible to the disabled. If you require
special assistance, please contact Gary Evans at (916) 445-4394, or e-mail
[email protected], to make special arrangements.
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