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STATE BOARD OF EQUALIZATION

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STATE BOARD OF EQUALIZATION
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
First District, San Francisco
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0080
(916) 322-2270 • FAX (916) 324-3984
www.boe.ca.gov
BILL LEONARD
Second District, Ontario/Sacramento
MICHELLE STEEL
Third District, Rolling Hills Estates
STATE BOARD OF EQUALIZATION MEETING
5901 Green Valley Circle, Room 207, Culver City
October 28-29, 2008
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
PRELIMINARY RECORD OF BOARD ACTION
RAMON J. HIRSIG
Executive Director
Tuesday, October 28, 2008
The following is a preliminary record of Board actions taken at the October 28-29, 2008
Board Meeting. This is not an official record and is subject to correction or modification.
The official record of the Board’s actions is the minutes of the Board, which will be
adopted at a subsequent meeting.
The Board's decision reflects only the issues resolved by the Board at the meeting.
Issues resolved prior to the meeting are not reflected in this document.
If you would like specific information regarding items on this Preliminary Record of
Board Action, please telephone Rose Smith at (916) 323-9656 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
A.
Homeowner and Renter Property Tax Assistance Hearings
There are no items for this matter.
B.
Corporate Franchise and Personal Income Tax Hearings
B1.
Viking Office Products, Inc., 313229, 339787
B2.
Douglas A. Shiepe, 421046
B3.
Frances L. Cummings and Thomas Cummings, 423959
DECISION
Taxpayers’ appeal withdrawn.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Page 1 of 12
STATE BOARD OF EQUALIZATION MEETING
B4.
Delbert Saubel and Elaine D. Saubel, 400896, 434825
DECISION
Taxpayers’ appeals denied.
B5.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Thomas C. DuBose, Jr. and Margaret I. DuBose, 423967
DECISION
Taxpayers’ appeal denied, except
abate the accuracy-related
penalty.
B6.
TUESDAY, OCTOBER 28, 2008
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
No
Yes
Yes
Anthony J. Ciabattoni, 400348
DECISION
Taxpayer’s appeal denied.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
No
No
Yes
Yes
C.
Sales and Use Tax Appeals Hearings
These items are scheduled for Wednesday, October 29, 2008.
D.
Special Taxes Appeals Hearing
This item is scheduled for Wednesday, October 29, 2008.
There are no items for the following matters:
E.
Property Tax Appeals Hearings
F.
Public Hearings
G.
Tax Program Nonappearance Matters – Consent
G1. Legal Appeals Matters
These items are scheduled for Wednesday, October 29, 2008.
Page 2 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, OCTOBER 28, 2008
G2. Franchise and Income Tax Matters
DECISION
Approved staff recommendations.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
¾ Decisions
1. Maria E. Alvarez, 383697
2. Dominic Denha, 400250
3. Doug Green, 381614
4. David Grossman, 377155
5. Kitty M. Hunsaker, 373248
6. Carole Koelfgen, 395441
7. Nancy W. Reckas, 362358
8. May C. Strickland, 352481
9. Chinin Tana, 377390
¾ Petitions for Rehearing
10. Affiliated Funding Corporation, 317945
11. Robert Fouts and Maureen Fouts, 383284
12. Jerome Thomas Heckenkamp, 381120
13. Eugene W. Lee, 349301
14. Marc Pretscher, 393425
15. Byron Reynolds, 382836
¾ Hearing Notices Sent – Appearance Waived
16. Marc Pretscher, 414671
17. Paul A. Ricci, 415357
G3. Homeowner and Renter Property Tax Assistance Matters
DECISION
Approved staff recommendations.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
¾ Decisions
1. Mary Arbuckle, 424063
2. Diana Eisenbeiss, 387192
3. Pamela Ann Vargo, 397105
Page 3 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, OCTOBER 28, 2008
G4. Sales and Use Taxes Matters
DECISION
Approved staff recommendations.
No final determination on
sub-items 1 and 2.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
¾ Redeterminations
1. Richard W. Boothman, 348231 (OH)
2. Joyce M. Wooley, 348230 (OH)
3. Chordiant Software, Inc., 387754 (GH)
4. La Salsa Holding CO-A Delaware Corp., 431875 (EA)
5. CKE Restaurants, Inc., 431867 (EA)
6. Montblanc North America, LLC, 442300 (OH)
7. Mindspeed Technologies, Inc., 435919 (EA)
¾ Denials of Claims for Refund
8. Oak Power Corp. Ltd. Ptn., 341192 (AR)
9. CD Poso I, Inc. Ltd. Ptn., 341180 (AR)
10. CD Jasmin I, Inc. Ltd. Ptn., 341181 (AR)
11. Ace Cogeneration Company, LP, 341179 (EH)
12. Ace Cogeneration Company, LP, 437743 (EH)
13. Garden City, Inc., 345308 (GH)
14. MCM & Associates, Inc., 404733 (GH)
15. Information Resources, Inc., 423620 (OH)
16. Searles Valley Minerals Operations, Inc., 341746 (OH)
G5. Sales and Use Taxes Matters – Credits, Cancellations, and Refunds
DECISION
Approved staff recommendations.
No final determination on
sub-items 4, 5 and 12.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
¾ Credits and Cancellations
1. Miller Brewing Company, 460669 (EA)
2. The Artesia Companies, Inc., 282966 (KH)
3. Cipriano Espino Salazar, 460872 (AC)
4. RJ Financial, Inc., 338827 (AA)
5. Oracle Corporation, 460489 (BH)
¾ Refunds
6. Bowne of Los Angeles, Inc., 133520 (AS)
7. CSC Outsourcing, Inc., 377107 (FH)
8. Coastal International, Inc., 448981 (JH)
9. Professional Hospital Supply, Inc., 436891 (EH)
Page 4 of 12
STATE BOARD OF EQUALIZATION MEETING
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
TUESDAY, OCTOBER 28, 2008
American Material Management Alliance, Inc., 209398, (EH)
KLA-Tencor Corporation, 288546 (GH)
Oracle Corporation, 219810 (BH)
Information Resources, Inc., 423620 (OH)
Insurance Company of the West, 379407 (FH)
Wachovia Dealer Services, Inc., 447257 (EA)
Calpine Corporation, 444324 (GH)
Koch Membrane Systems, Inc., 430061 (OH)
Valero Marketing and Supply Company, 459653 (OH)
Sonic-Calabasas A, Inc., 449598 (AC)
Mullen Bros., Inc., 446517 (AC)
Foreman Financial, Inc., 450966 (AC)
Consumer Portfolio Services, Inc., 387494 (EA)
United Auto Credit Corporation, 446519 (EA)
California Coast Credit Union, 417683 (FH)
A-L Financial Corp, 415650 (EA)
A-L Financial Corp, 446522 (EA)
Kern Schools Federal Credit Union, 445928 (AR)
Acco Brands USA, LLC, 464344 (OH)
Kyoho Manufacturing California, 446216 (KH)
Household Retail Service, Inc., 449799 (OH)
Louis Dreyfus Corporation, 451412 (OH)
G6. Special Taxes Matters
DECISION
Approved staff recommendations.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes, except not participating
in sub-items 2, 3, 4, 5
and 6
¾ Relief of Penalty
1. Chevron U.S.A., Inc., 450762 (MT)
2. Chevron U.S.A., Inc., 450763 (MT) ‘CF’
3. Amco Insurance Company, 460150 (ET) ‘CF’
4. Allied Property & Casualty Insurance Company, 460157 (ET) ‘CF’
5. Nationwide Mutual Insurance Company, 460160 (ET) ‘CF’
6. Victoria Fire & Casualty Company, 460180 (ET) ‘CF’
Page 5 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, OCTOBER 28, 2008
G7. Special Taxes Matters – Credits, Cancellations, and Refunds
DECISION
Approved staff recommendations.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Not participating
¾ Refunds
1. PMI Mortgage Insurance Company, 354105 (ET) ‘CF’
2. Allstate Life Insurance Company, 427395 (ET) ‘CF’
3. Genworth Life and Annuity Insurance Company, 432843 (ET) ‘CF’
4. Northwestern Mutual Life Insurance Company, 457465 (ET) ‘CF’
5. Nationwide Mutual Insurance Company, 457466 (ET) ‘CF’
There are no items for the following matters:
G8. Property Tax Matters
G9. Cigarette License Fee Matters
G10. Legal Appeals Property Tax Matters
H.
Tax Program Nonappearance Matters – Adjudicatory
H1. Legal Appeals Matters
There are no items for this matter.
H2. Franchise and Income Tax Matters
¾ Petition for Rehearing
1. Daniel V, Inc., 342609
DECISION
Taxpayer’s petition for rehearing
granted as to the penalties only.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
No
Yes
Yes
No
Yes
There are no items for the following matters:
H3. Homeowner and Renter Property Tax Assistance Matters
H4. Sales and Use Taxes Matters
H5. Sales and Use Taxes Matters – Credits, Cancellations, and Refunds
H6. Special Taxes Matters
H7. Special Taxes Matters – Credits, Cancellations, and Refunds
H8. Property Tax Matters
H9. Cigarette License Fee Matters
H10. Legal Appeals Property Tax Matters
I.
Tax Program Nonappearance Matters
There are no items for these matters.
Page 6 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, OCTOBER 28, 2008
Chief Counsel Matters
There are no items for the following matters:
J.
Rulemaking
K.
Business Taxes
L.
Property Taxes
M.
Other Chief Counsel Matters
Administrative Session
N.
Consent Agenda
N1. Sales Tax Prepayment Rate on Motor Vehicle Fuel, Diesel Fuel and Jet Fuel
DECISION
Approved staff recommendation.
Also, directed staff to provide the
adjusted rate to the Board at its
December meeting.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
There are no items for the following matters:
O.
Adoption of Board Committee Reports and Approval of Committee Actions
P.
Other Administrative Matters
Q.
Closed Session—Canceled
B.
Corporate Franchise and Personal Income Tax Hearings
B7.
Thomas E. Philips and Christa Philips, 378023
DECISION
Taxpayers’ appeal denied.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
DECISION
The Board directed staff to send a
letter to the California Victim
Compensation and Government
Claims Board recommending
favorable consideration of the
request for relief filed by the
taxpayer.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
BOARD VOTE
Yes
Yes
Yes
Yes
Abstain
Page 7 of 12
STATE BOARD OF EQUALIZATION MEETING
B8.
Oscar E. Martinez, 402210
DECISION
Taxpayer’s appeal denied.
B9.
TUESDAY, OCTOBER 28, 2008
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Alex C. Bates, 406133—Appearance Waived
DECISION
Taxpayer’s appeal denied.
A $1,000.00 frivolous appeal
penalty was ordered.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
B10. John Laszloffy, 416532
Page 8 of 12
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
BETTY T. YEE
First District, San Francisco
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0080
(916) 322-2270 • FAX (916) 324-3984
www.boe.ca.gov
BILL LEONARD
Second District, Ontario/Sacramento
MICHELLE STEEL
Third District, Rolling Hills Estates
STATE BOARD OF EQUALIZATION MEETING
5901 Green Valley Circle, Room 207, Culver City
October 28-29, 2008
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
PRELIMINARY RECORD OF BOARD ACTION
RAMON J. HIRSIG
Executive Director
Wednesday, October 29, 2008
The following is a preliminary record of Board actions taken at the October 28-29, 2008
Board Meeting. This is not an official record and is subject to correction or modification.
The official record of the Board’s actions is the minutes of the Board, which will be
adopted at a subsequent meeting.
The Board's decision reflects only the issues resolved by the Board at the meeting.
Issues resolved prior to the meeting are not reflected in this document.
If you would like specific information regarding items on this Preliminary Record of
Board Action, please telephone Rose Smith at (916) 323-9656 or e-mail:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
C.
Sales and Use Tax Appeals Hearings
C1.
Anwar Ali Meherally, 333841 (FH)
DECISION
Taxpayer’s petition denied, except
the Board relieved the amnesty
interest penalty.
C2.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Anywhere Communications, LLC, 397944 (EA)
DECISION
Taxpayer’s petition denied.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 9 of 12
STATE BOARD OF EQUALIZATION MEETING
C3.
WEDNESDAY, OCTOBER 29, 2008
Barbara Jean Lovitt, 378798 (AR)
DECISION
MEMBER
Taxpayer’s petition denied, except Dr. Chu
the Board relieved the failure-to-file Mr. Leonard
penalty.
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
C4.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Lloyd R. Jensen, Sr. and Wilma L. Jensen, 349155 (UT)
DECISION
Taxpayers’ petition denied.
C6.
Yes
Yes
Yes
Yes
Yes
Tal Rubin, 360275 (AC)
DECISION
Taxpayer’s petition denied.
C5.
BOARD VOTE
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
San Clemente Auto Rental, 405669, 451146 (EA)
DECISION
Taxpayer’s petition/claim denied.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 10 of 12
STATE BOARD OF EQUALIZATION MEETING
C7.
Orco Block Company, 334549, 341724 (EA)
DECISION
Taxpayer’s petition/claim denied.
C8.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
No
Yes
Yes
4100 Newport, Inc., 336851 (UT)
DECISION
Taxpayer’s petition denied.
C9.
WEDNESDAY, OCTOBER 29, 2008
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
One-Stop Auto Supply, 336169 (EH)
DECISION
Taxpayer’s petition partially
granted/denied.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
C10a. Artashes Ambartsumyan, 335123 (EH)
C10b. Artashes Ambartsumyan, 334788 (EH)
DECISION
No final Board determination.
MEMBER
Dr. Chu
The Board ordered that the petition Mr. Leonard
be submitted for decision, granting Ms. Steel
the petitioner 30 days to file
Ms. Yee
supporting documents, the
Mr. Chiang/ Ms. Mandel
Department 30 days to respond,
and the Appeals Division 30 days
thereafter to review the petitioner’s
supporting documents, the
Department’s response and
provide its recommendation to the
Board.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 11 of 12
STATE BOARD OF EQUALIZATION MEETING
D.
Special Taxes Appeals Hearing
D1.
Adnan Hasan Bawanah, 314857 (ET)—No Appearance
DECISION
Taxpayer’s petition denied.
Approved staff recommendation.
G.
WEDNESDAY, OCTOBER 29, 2008
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Tax Program Nonappearance Matters – Consent
G1. Legal Appeals Matters
DECISION
Approved staff recommendations.
MEMBER
Dr. Chu
Mr. Leonard
Ms. Steel
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
¾ Hearing Notices Sent – No Response
1. Audrey Ovington Enterprises, Inc., 392190, 393720 (GH)
2. Tobacco Trading, Inc., 347399 (ET)
3. Charles A. Seiniger, 314425 (AS)
4. Philip Press, Inc., 379140 (AS)
5. Ghani Ebrahim Kothawala, 342923 (FH)
6. Croce’s, Inc., 397935 (FH)
7. Seasilver USA, Inc., 348807 (FH)
8a. Harbor Pipe & Steel, Inc., 354605 (EH)
8b. Mal Wal of Southern California, Inc., 354604 (EH)
9. Hesperia Truss, Inc., 400356 (EH)
10. Corona Auction House, Inc., 377130 (EH)
¾ Hearing Notices Sent – Appearance Waived
11. Yael Rubin, 360274 (AC)
12. Sunrise Collections, Inc., 282023 (AC)
Page 12 of 12
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