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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
APRIL 28 - 30, 2009
NOTICE AND AGENDA
Meeting Agenda (as of 5:00 p.m., 04/22/09)
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
Agenda Changes
Tuesday, April 28, 2009
9:30 a.m.
Board Meeting*
Agenda items occur in the order in which they appear on the agenda. When
circumstances warrant, the Board’s Chair, may modify the order of the items on the
agenda. Items may be postponed to a subsequent day; however, items will not be
moved to an earlier day.
A.
Homeowner and Renter Property Tax Assistance Hearing
This item is scheduled for Wednesday, April 29, 2009.
B.
Corporate Franchise and Personal Income Tax Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
B1a. BG Star Productions, Inc., 268579+
B1b. Billy Wayne Blanks and Gayle H. Blanks, 268581+
For Appellant:
Thomas Henning, Attorney
Glenn Bystrom, Representative
For Franchise Tax Board: Bill Hilson, Tax Counsel
David Gemmingen, Tax Counsel
B2.
Cecile R. Miguel-Ruiz, 414379+
For Appellant:
Keith A. Shibou, Representative
For Franchise Tax Board: Judy Hirano, Tax Counsel
B3.
Frances Cummings and Thomas Cummings, 437596+
For Appellant:
Keith A. Shibou, Representative
For Franchise Tax Board: Judy Hirano, Tax Counsel
Bill Hilson, Tax Counsel
Page 1 of 11
STATE BOARD OF EQUALIZATION MEETING
C.
B4.
A.C.K. Masonry Corporation, 417778+
For Appellant:
Eric Divine, Representative
Virginia Kellner, Witness
Bruce Kellner, Witness
For Franchise Tax Board: Jean Cramer, Tax Counsel
Craig Scott, Tax Counsel
B5.
Harry Cho, 449340+
For Appellant:
Harry Cho, Taxpayer
For Franchise Tax Board: Jean Cramer, Tax Counsel
Jozel Brunett, Tax Counsel
TUESDAY, APRIL 28, 2009
Sales and Use Tax Appeals Hearings
These items are scheduled for Wednesday and Thursday, April 29 and 30, 2009.
There are no items for the following matters:
D.
Special Taxes Appeals Hearings
E.
Property Tax Appeals Hearings
F.
Public Hearings
These items are scheduled for the afternoon session.
G.
Tax Program Nonappearance Matters – Consent
(Contribution Disclosure forms not required pursuant to Gov. Code § 15626.)
G1. Legal Appeals Matters ....................................................................Mr. Levine
 Petitions for Rehearing
1a. Andrew J. Laspino, 393823 (GH)
1b. Patricia M. Laspino, 393822 (GH)
2. R.C.P. Block & Brick, Inc., 283573, 283514 (FH)
 Hearing Notices Sent – No Response
3. Louis Molina, 395475 (EH)
4. Ibrahim A. Alarrabiyyat and Bassam Ahmed Quran, 362789 (EH)
5. Acey Decy Equipment Company, 396269 (AC)
6. Cheryl’s Fashion Art, Inc., 335122 (AC)
7. Eric John Estelle, 342275, 342276 (GH)
 Hearing Notice Sent – Appearance Waived
8. Liss-Challenge Plumbing, Inc., 425116 (AS)
 Petitions for Release of Seized Property
9. Zafar Ahmed, 474020 (ET)
10. Ibrahim Diab, 469781 (ET)
11. L. A. International Corporation, 466070 (ET)
G2. Franchise and Income Tax Matters .................................................. Ms. Kelly
 Decisions
1. Sameer Arora, 432978
2. Daniel Chismire, 374599
Page 2 of 11
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, APRIL 28, 2009
3. Matthew Esselstrom, 443957
4. Bruce Hernandez, 439812
5. Jonathan B. Ryder, 399882
 Petition for Rehearing
6. Elke L. Coffey, 333143
 Hearing Notices Sent – Appearance Waived
7. Robert Doyle, 446892
8. Bill Hamlin, 443354
9. Benjamin Killen, 443341
10. Dan Pickell, 429756
G3. Homeowner and Renter Property Tax
Assistance Matters ........................................................................... Ms. Kelly
 Decisions
1. Sarnieh Amirian, 441575
2. Ragaa Attallah, 424028
3. Patricia Bell, 444216
4. Tim O. Bell, 445629
5. L. P. Bonham, 425110
6. Jorge G. Chuc, 394371
7. Marcelino M. Escobedo, 424055
8. Judy Parrino, 422646
9. Beverly Reyes, 427288
10. Regina L. Smith, 425174
11. Joshua A. Timmons, 420381
12. Latoya Vivian, 388336
13. Denise Williams, 422782
G4. Sales and Use Taxes Matters
There are no items for this matter.
G5. Sales and Use Taxes Matters – Credits, Cancellations,
and Refunds ................................................................................... Ms. Henry
 Credits and Cancellations
1. Trace Energy Services, Inc., 478813 (AR)
2. EDS Information Services, LLC, 478687 (OH)
3. Asfour Ventures, Inc., 361149 (AC)
4. Innovative Displayworks, Inc., 478772 (AP)
 Refunds
5. Lithographix, Inc., 367230 (AS)
6. Sanyo North America Corporation, 475112 (AC)
7. Washington Mutual Bank FA, 435118 (OH)
8. Mercedes-Benz USA, LLC, 476854 (KH)
9. Galletti & Sons, Inc., 468979 (UT)
10. Federated Western Properties, Inc., 435528 (OH)
11. Asfour Ventures, Inc., 477022 (AC)
12. Levi, Ray & Shoup, Inc., 467825 (OH)
13. Los Angeles Times Communications, 332040 (AA)
14. Ameron International Corporation, 465759 (EH)
Page 3 of 11
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, APRIL 28, 2009
15. Premier America Credit Union, 438028 (AC)
16. Triad Financial Corporation, 462893 (EA)
17. Hearst Business Media Corporation, 450269 (OH)
G6. Special Taxes Matters
There are no items for this matter.
G7. Special Taxes Matters – Credits, Cancellations,
and Refunds ...................................................................................... Mr. Gau
 Refund
1. Metropolitan Life Insurance Company, 478938 (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
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
There are no items for the following matters:
H1. Legal Appeals Matters
H2. Franchise and Income Tax 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 ................................................................................... Ms. Henry
 Refund
1. North Central Distributing, Inc., 476456 (KH)
There are no items for the following matters:
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.
Chief Counsel Matters
There are no items for the following matters:
J.
Rulemaking
K.
Business Taxes
L.
Property Taxes
M.
Other Chief Counsel Matters
Page 4 of 11
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, APRIL 28, 2009
Administrative Session
There are no items for the following matters:
N.
Consent Agenda
O.
Adoption of Board Committee Reports and Approval of Committee Actions
P.
Other Administrative Matters
1:30 p.m.
F.
Board Meeting Reconvenes*
Public Hearings
F1. Business Taxpayers’ Bill of Rights Hearings ................................. Mr. Gilman
Individuals have the opportunity to present their ideas, concerns, and
recommendations regarding legislation, the quality of agency services, and
other issues related to the Board’s administration of its tax programs. At the
business taxes hearings you can comment on the administration of sales
and use taxes, environmental fees, fuel taxes, and excise taxes and identify
ways to resolve any problems identified in the Taxpayers’ Rights Advocate’s
Annual Report+.
F2. Property Taxpayers’ Bill of Rights Hearings .................................. Mr. Gilman
Individuals have the opportunity to present their ideas, concerns, and
recommendations regarding legislation, the quality of agency services, and
other issues related to the Board’s administration of its tax programs. At the
property tax hearings you can comment on state and county property tax
programs, and identify ways to resolve any problems identified in the
Taxpayers’ Rights Advocate’s Annual Report+.
B.
Corporate Franchise and Personal Income Tax Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
B6.
George Dadanian and Barbara Dadanian, 263345+
For Appellant:
Jesus J. Mejia, Representative
For Franchise Tax Board: Diane Ewing, Tax Counsel
Jean Cramer, Tax Counsel
B7.
Suzanne Weber, 336613+
For Appellant:
Suzanne T. Weber, Taxpayer
For Franchise Tax Board: Craig Scott, Tax Counsel
Jozel Brunett, Tax Counsel
B8.
Kathy Marshall, 444048+
For Appellant:
Kathy Marshall, Taxpayer
For Franchise Tax Board: Craig Scott, Tax Counsel
Jozel Brunett, Tax Counsel
Page 5 of 11
STATE BOARD OF EQUALIZATION MEETING
B9.
TUESDAY, APRIL 28, 2009
Gerald V. Dicker and Patricia R. Dicker, 448036+
For Appellant:
Marietes Macaraya, Representative
For Franchise Tax Board: Diane Ewing, Tax Counsel
Craig Scott, Tax Counsel
B10. Sheldon Sherman and Sandra Coulles, 406056+
For Appellant:
Sheldon Sherman, Taxpayer
John Milikowsky, Representative
For Franchise Tax Board: Craig Scott, Tax Counsel
Jozel Brunett, Tax Counsel
Announcement of Closed Session .................................................................... Ms. Olson
Q.
Closed Session
Q1. Discussion and action on personnel matters (Gov. Code § 11126(a))
Announcement of Open Session ....................................................................... Ms. Olson
Adjourn - The meeting will reconvene on Wednesday, April 29, 2009, at 9:30 a.m.
If you wish to listen to and/or view a live broadcast of the Board meeting, please go to
http://www.boe.ca.gov and click on Webcast.
If you wish to receive this Notice and Agenda electronically, you can subscribe at
www.boe.ca.gov/agenda.
If you would like specific information regarding items on this Notice and Agenda, please
telephone (916) 322-2270 or e-mail: [email protected] Please be advised that
material containing confidential taxpayer information cannot be publicly disclosed.
The hearing location is accessible to people with disabilities. Please contact Claudia
Madrigal at (916) 324-8261, or e-mail [email protected] if you require
special assistance.
Diane G. Olson, 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.
+
Material is available for this Item.
++
Material will be available at a later date.
"CF" Constitutional Function – The Deputy State Controller may not participate in this
matter under Government Code section 7.9.
Page 6 of 11
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
April 28 - 30, 2009
NOTICE AND AGENDA
Meeting Agenda (as of 5:00 p.m., 04/22/09)
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
Agenda Changes
Wednesday, April 29, 2009
9:30 a.m.
Board Meeting Reconvenes*
Agenda items occur in the order in which they appear on the agenda. When
circumstances warrant, the Board’s Chair, may modify the order of the items on the
agenda. Items may be postponed to a subsequent day; however, items will not be
moved to an earlier day.
A.
Homeowner and Renter Property Tax Assistance Hearing
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
A1.
B.
Asuncion P. Hamoy, 437618+
For Petitioner:
Asuncion P. Hamoy, Taxpayer
For Franchise Tax Board: Jean Cramer, Tax Counsel
Jozel Brunett, Tax Counsel
Corporate Franchise and Personal Income Tax Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
B11. Casey Miller, 378796+
For Appellant:
Casey Miller, Taxpayer
Gilbert Yabes, Representative
For Franchise Tax Board: Jean Cramer, Tax Counsel
Jozel Brunett, Tax Counsel
B12. Roger Anderson and Maren Olson Anderson, 421282+
For Appellant:
Roger Anderson, Taxpayer
Maren Anderson, Taxpayer
Jaclyn Appleby, Representative
For Franchise Tax Board: Craig Scott, Tax Counsel
Jozel Brunett, Tax Counsel
Page 7 of 11
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, APRIL 29, 2009
B13. Daniel L. Mahnke, 430934+
For Appellant:
Daniel Mahnke, Taxpayer
For Franchise Tax Board: Jean Cramer, Tax Counsel
Jozel Brunett, Tax Counsel
C.
Sales and Use Tax Appeals Hearing
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
C1.
1:30 p.m.
C.
D.R. Systems, Inc, 381450 (FH)+
For Claimant:
Scott Savary, Attorney
Charles Zuckerman, Representative
For Department:
Chris Schutz, Tax Counsel
Board Meeting Reconvenes*
Sales and Use Tax Appeals Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
C2.
Jerry Pena, 384853, 426907 (EH)+
For Claimant:
Jerry Pena, Taxpayer
For Department:
Scott Lambert, Hearing Representative
C3.
A Realty Publications, Inc., 343231, 373181, 379332, 391653 (EH)+
For Petitioner:
Paul Shimoff, Attorney
For Department:
Scott Lambert, Hearing Representative
C4.
Francisco R. Coronado, 396753 (EA)+
For Petitioner:
Scott Kron, Attorney
For Department:
Cary Huxsoll, Tax Counsel
C5.
Team Toysport America Limited, 333473 (AS)+
For Petitioner:
Joel Luz, Taxpayer
Joseph Cohen, Representative
For Department:
Scott Lambert, Hearing Representative
C6.
Gilberto Gonzalez Perez, 396030 (AR)+
For Petitioner:
Gilberto Gonzalez Perez, Taxpayer
Gursharan S. Grewal, Representative
For Department:
Scott Lambert, Hearing Representative
C7a. Woodland Hills Car Wash, Inc., 299486 (AC)+
C7b. Bhupinder Singh Mac, 299487(AC)+
For Petitioner:
Bhupinder S. Mac, Taxpayer
Poonam Gahlawat, Representative
Moti Balyan, Witness
For Department:
Scott Lambert, Hearing Representative
Page 8 of 11
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, APRIL 29, 2009
Adjourn - The meeting will reconvene on Thursday, April 30, 2009, at 9:30 a.m.
If you wish to listen to and/or view a live broadcast of the Board meeting, please go to
http://www.boe.ca.gov and click on Webcast.
If you wish to receive this Notice and Agenda electronically, you can subscribe at
www.boe.ca.gov/agenda.
If you would like specific information regarding items on this Notice and Agenda, please
telephone (916) 322-2270 or e-mail: [email protected] Please be advised that
material containing confidential taxpayer information cannot be publicly disclosed.
The hearing location is accessible to people with disabilities. Please contact Claudia
Madrigal at (916) 324-8261, or e-mail [email protected] if you require
special assistance.
Diane G. Olson, 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.
+
Material is available for this Item.
++
Material will be available at a later date.
"CF" Constitutional Function – The Deputy State Controller may not participate in this
matter under Government Code section 7.9.
Page 9 of 11
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
April 28-30, 2009
NOTICE AND AGENDA
Meeting Agenda (as of 5:00 p.m., 04/22/09)
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
Agenda Changes
Thursday, April 30, 2009
9:30 a.m.
Board Meeting Reconvenes*
Agenda items occur in the order in which they appear on the agenda. When
circumstances warrant, the Board’s Chair, may modify the order of the items on the
agenda.
C.
Sales and Use Tax Appeals Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
C8.
Grant Mason Thiem, Jr., 343755, 343756 (FH)+
For Petitioner:
Grant Thiem, Taxpayer
For Department:
Chris Schutz, Tax Counsel
C9.
Robert Joseph Bachand, 361960, 395866 (AS)+
For Petitioner:
Robert Bachand, Taxpayer
Rita Miller, Representative
For Department:
Chris Schutz, Tax Counsel
C10. William G. Morschauser, 225366, 255762, 341121 (AP)+
For Petitioner:
William G. Morschauser, Taxpayer
Ivan Vuich, Manager
Glenn Johnson, Witness
Lilly Sandoval, Witness
For Department:
Scott Lambert, Hearing Representative
C11. Liborio C. Rodriguez, 401817 (AS)+
For Petitioner:
Joyce Rebhun, Attorney
For Department:
Scott Lambert, Hearing Representative
C12. Gary Becker Company, Inc., 387047 (EA)+
For Petitioner:
Patrick Leone, Representative
For Department:
Cary Huxsoll, Tax Counsel
Page 10 of 11
STATE BOARD OF EQUALIZATION MEETING
THURSDAY, APRIL 30, 2009
C13. On Line Auto Group, Inc., 353083 (FH)+
For Petitioner:
Mashallah Afshar, Enrolled Agent
For Department:
Christine Bisauta, Tax Counsel
Adjourn
If you wish to listen to and/or view a live broadcast of the Board meeting, please go to
http://www.boe.ca.gov and click on Webcast.
If you wish to receive this Notice and Agenda electronically, you can subscribe at
www.boe.ca.gov/agenda.
If you would like specific information regarding items on this Notice and Agenda, please
telephone (916) 322-2270 or e-mail: [email protected] Please be advised that
material containing confidential taxpayer information cannot be publicly disclosed.
The hearing location is accessible to people with disabilities. Please contact Claudia
Madrigal at (916) 324-8261, or e-mail [email protected] if you require
special assistance.
Diane G. Olson, 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.
+
Material is available for this Item.
++
Material will be available at a later date.
"CF" Constitutional Function – The Deputy State Controller may not participate in this
matter under Government Code section 7.9.
Page 11 of 11
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