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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
June 30-July 1, 2009
NOTICE AND AGENDA
Meeting Agenda (as of 8:30 a.m., 06/30/09)
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
Agenda Changes
Tuesday, June 30, 2009
9:30 a.m.
Board Meeting Convenes*
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 Hearings
There are no items for this matter.
B.
Corporate Franchise and Personal Income Tax Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
B1.
Daniel V, Inc., 342609 +
For Appellant:
Marty Dakessian, Attorney
David L. Keligian, Attorney
For Franchise Tax Board: Craig Scott, Tax Counsel
William Gardner, Tax Counsel
B2.
Klaus W. Wang, 441035 +
For Appellant:
Klaus W. Wang, Taxpayer
John O. Kent, Attorney
For Franchise Tax Board: Mark McEvilly, Tax Counsel
Jozel Brunett, Tax Counsel
B3.
Vinton P. Cunningham and Beverly F. Cunningham, 447982, 459821 +
For Appellant:
Vinton Cunningham, Taxpayer
Beverly Cunningham, Taxpayer
For Franchise Tax Board: Diane Ewing, Tax Counsel
Jozel Brunett, Tax Counsel
Page 1 of 9
STATE BOARD OF EQUALIZATION MEETING
B4.
Wayne J. Pollard, 399801 +
For Appellant:
Wayne J. Pollard, Taxpayer
For Franchise Tax Board: Diane Ewing, Tax Counsel
William Gardner, Tax Counsel
B5.
Alex Bates, 445335 +
For Appellant:
TUESDAY, JUNE 30, 2009
Alex Cameron Bates, Taxpayer
Paul Ballmer, Representative
For Franchise Tax Board: Mark McEvilly, Tax Counsel
Craig Scott, Tax Counsel
C.
Sales and Use Tax Appeals Hearings
These items are scheduled for the afternoon session.
D.
Special Taxes Appeals Hearing
This item is scheduled for Wednesday, July 1, 2009.
There are no items for the following matters:
E.
Property Tax Appeals Hearings
F.
Public Hearings
G.
Tax Program Nonappearance Matters – Consent
(Contribution Disclosure forms not required pursuant to Gov. Code § 15626.)
G1. Legal Appeals Matters ....................................................................Mr. Levine
 Petition for Rehearing
1. Yohannes Kahsai, 426226 (GH)
 Hearing Notices Sent – No Response
2. Malibu Masonry Supply, Inc., 390471 (AC)
3. CSK Auto, Inc., 358612, 379951 (OH)
4. Conco Paint Company, 57628, 77681, 151419, 165485, 214933,
89000961230, 89000961240, 89000961250, 89000961260 (MT)
5. Donald Edward Wood, 397151 (AA)
6. Thamir Mahmud, 432156 (UT)
7. Jesus Gomez Marmolejo and Rafael Garcia, 392343 (FH)
8. RG Funds, LLC, 362017 (AA)
 Petitions for Release of Seized Property
9. Abdo A. Alharby, 479799 (ET)
10. Fawaz Nasser Kassem Alriashi, 484213 (ET)
G2. Franchise and Income Tax Matters .................................................. Ms. Kelly
 Decisions
1. Nasrat Alam, 431434
2. Christopher M. Anaya and Mary O. Anaya, 442153
3. David C. Claunch, 440637
4. Crane Co. & Subsidiaries, 357027
5. Mary Freidouni, 441031
Page 2 of 9
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JUNE 30, 2009
6. Fernando Gutierrez, 449484
7. Boris Kiena and Olga Kiena, 444073
8. Patricia A. McKasy, 449289
9. Bruce Nicholson, 418271
10. Nancy Y. Ramos, 424051
11. Gwendolyn Webber, 406027
 Petition for Rehearing
12. John Buergel, 388878
 Hearing Notices Sent – Apperance Waived
13. Rick Burningham, 449292
14. Byron Hoffman, 439441
15. Jintau Two, 445969
16. Ruth Vinson, 441009
17. Judith Walther, 445949
G3. Homeowner and Renter Property Tax
Assistance Matters ........................................................................... Ms. Kelly
 Decisions
1. Ashraf Adabi, 449726
2. James Cato, Jr., 426289
3. Michael Feeley, 436709
4. Judith Gergel, 432593
5. Freda Mae Hunt, 427520
6. Migirdich Konaraki, 426561
7. Gholam-Ali Nadjmabadi, 439850
8. Nhon Phung, 431255
9. C. J. Reeves, 432415
10. Bobbie Scott, 435209
11. Kevin Session, 436562
12. Malone Yarborough, 425556
G4. Sales and Use Taxes Matters......................................................... Ms. Henry
 Redeterminations
1. Harry’s Auto Body, Inc., 462298 (AS)
2. Ramirez Developers, 351537 (BH)
3. Lifoam Industries, LLC, 436869 (OH)
4. Priority 1 Public Safety Equipment Installation, Inc., 459801 (BH)
 Relief of Penalty/Interest
5. Equilon Enterprises, LLC, 484232 (OH)
6. Omax Corporation, 483130 (OH)
 Denials of Claims for Refund
7. Bank of America National Trust and Savings Association, 312202
(OH)
8. Sun-Land Garden Products, Inc. 405619 (GH)
9. Trimark Raygal, Inc., 457639 (EA)
10. Frontier Medical, Inc., 381945 (EA)
Page 3 of 9
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JUNE 30, 2009
G5. Sales and Use Taxes Matters – Credits, Cancellations,
and Refunds ................................................................................... Ms. Henry
 Credits and Cancellations
1. Office Club, Inc., 482440 (OH)
2. Maxell Corporation of America, 405668 (OH)
3. Binding Systems of California, Inc., 470154 (CH)
4. Dot Hill Systems Corp., 484707 (FH)
5. Pegasystems, Inc., 485346 (OH)
6. Office Depot, Inc., 484262 (OH)
7. Macys.com, Inc., 484586 (OH)
 Refunds
8. Madison/Graham Color Graphics, Inc., 400794 (AA)
9. Bank of America National Trust and Savings Association, 312202
(OH)
10. Wind River Systems, Inc., 468310 (CH)
11. NEC Electronics America, Inc., 425396 (GH)
12. R. R. Donnelley & Sons Company, 400428 (OH)
13. Tolleson Design, Inc., 483154 (BH)
14. South Coast Imports Group, Inc., 459573 (EA)
15. Marwan Jaradah, 301667 (KH)
16. SCCA, LLC, 443321 (OH)
17. Owens & Minor Distribution, Inc., 459089 (OH)
18. Owens & Minor Distribution, Inc., 468155 (OH)
19. Owens & Minor Distribution, Inc., 468157 (OH)
20. Owens & Minor Distribution, Inc., 450381 (OH)
21. W. W. Grainger, Inc., 483126 (OH)
22. Tupperware U. S., Inc., 374177 (OH)
23. Frank Kofsuske, 422907 (BH)
24. Sun Microsystems, Inc., 477373 (OH)
25. Wyle Laboratories, Inc., 425729 (OH)
26. Pacific Service Credit Union, 474783 (CH)
27. Foreman Financial, Inc., 476655 (AC)
28. United Auto Credit Corporation, 475411 (EA)
29. Long Beach Acceptance Corporation, 470358 (EA)
30. Transouth Financial Corporation, 461144 (OH)
31. Bay Federal Credit Union, 475961 (GH)
32. Sierra International Machinery, LLC, 441081 (AR)
33. Pacific Capital Bank, N. A., 450743 (GH)
34. NK Financing Corporation, 405443 (AS)
G6. Special Taxes Matters
There are no items for this matter.
G7. Special Taxes Matters – Credits, Cancellations,
and Refunds ...................................................................................... Mr. Gau
 Refunds
1. Castle & Cooke Aviation Services, Inc., 482847 (MT) ‘CF’
2. McLane/Suneast, Inc., 460947 (ET)
Page 4 of 9
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JUNE 30, 2009
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.)
H1. Legal Appeals Matters
There are no items for this matter.
H2. Franchise and Income Tax Matters .................................................. Ms. Kelly
 Matter for Board Decision
1. Taiheiyo Cement USA, Inc., 332855
H3. Homeowner and Renter Property Tax
Assistance Matters ........................................................................... Ms. Kelly
 Petition for Rehearing
1. Sydell Dublin, 437737
There are no items for the following 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.
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 ................................................................................... Ms. Olson
N1. Summons to Annual Meeting of the Board and County Assessors +
Request approval of summons of county assessors to meeting with the
Board to discuss issues relating to property assessment administration.
Page 5 of 9
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JUNE 30, 2009
There are no items for the following matters:
O.
Adoption of Board Committee Reports and Approval of Committee Actions
P.
Other Administrative Matters
1:30 p.m.
C.
Board Meeting Reconvenes*
Sales and Use Tax Appeals Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
C1.
Swanillon, Inc., 422969, 432778 (FH) +
For Petitioner:
John Gentillon, Taxpayer
For Department:
Scott Lambert, Hearing Representative
C2.
Tom Dworkin Associates, 341727 (AC) +
For Petitioner:
J. Caleb Donner, Attorney
Mark Englander, Accountant
For Department:
Chris Schutz, Tax Counsel
C3.
Khurshid Alam Khan, 241965, 359065, 359066 (AR) +
For Petitioner:
Khurshid Alam Khan, Taxpayer
Edward G. Wong, Attorney
For Department:
Scott Lambert, Hearing Representative
Announcement of Closed Session .................................................................... Ms. Olson
Q.
Closed Session
Q1. Pending litigation: General Motors Corporation, et al., U.S. Bankruptcy
Court, S.D. New York, Case No. 09-50026 (Gov. Code § 11126(e))
Q2. Discussion and action on personnel matters (Gov. Code § 11126(a))
Announcement of Open Session ....................................................................... Ms. Olson
Adjourn - The meeting will reconvene on Wednesday, July 1, 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]v. Please be advised that
material containing confidential taxpayer information cannot be publicly disclosed.
Page 6 of 9
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, JUNE 30, 2009
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.
"CF" Constitutional Function – The Deputy State Controller may not participate in this
matter under Government Code section 7.9.
Page 7 of 9
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
June 30-July 1, 2009
NOTICE AND AGENDA
Meeting Agenda (as of 8:30 p.m., 06/30/09)
JUDY CHU, Ph.D.
Fourth District, Los Angeles
JOHN CHIANG
State Controller
RAMON J. HIRSIG
Executive Director
Agenda Changes
Wednesday, July 1, 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.
D.
Sales and Use Tax Appeals Hearings
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
C4.
Renix Corporation, 317697, 318253 (EH) +
For Petitioner/Claimant: Patrick Leone, Representative
For Department:
Cary Huxsoll, Tax Counsel
C5.
Universal City Studios, Inc., 373822, 378248 (AC) +
For Petitioner/Claimant: Dawn Mayhew, Taxpayer
William Vande Wetering, Representative
Dean Andal, Representative
For Department:
Scott Lambert, Hearing Representative
C6.
PFT / Alexander Service, Inc., 400767 (AA) +
For Petitioner:
John Keefner, Taxpayer
Heather McIntosh, Accountant
For Department:
Chris Schutz, Tax Counsel
Special Taxes Appeals Hearing
(Contribution Disclosure forms required pursuant to Gov. Code § 15626.)
D1.
Said T. Saad, 273001 (ET) +
For Petitioner:
Said T. Saad, Taxpayer
Mark D. Pastor, Attorney
For Department:
Monica Silva, Tax Counsel
Page 8 of 9
STATE BOARD OF EQUALIZATION MEETING
WEDNESDAY, JULY 1, 2009
Adjourn
If you wish to listen to and/or view a live broadcast of the Board meeting, please go to
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.
"CF" Constitutional Function – The Deputy State Controller may not participate in this
matter under Government Code section 7.9.
Page 9 of 9
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