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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
SEN. GEORGE RUNNER (RET.)
Second District, Lancaster
MICHELLE STEEL
Third District, Rolling Hills Estates
STATE BOARD OF EQUALIZATION MEETING
450 N Street, Room 121, Sacramento
JEROME E. HORTON
Fourth District, Los Angeles
JOHN CHIANG
State Controller
_______
PRELIMINARY RECORD OF BOARD ACTIONS
KRISTINE CAZADD
Interim Executive Director
Tuesday, August 23, 2011
The following is a preliminary record of Board actions taken at the August 23, 2011
Sacramento 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 Joann Richmond at 916-322-1931 or email:
[email protected] Please be advised that material containing confidential
taxpayer information cannot be publicly disclosed.
Board Committee Meetings Please see Page 9, O., Adoption of Board Committee
Reports and Approval of Committee Actions, for voting results.
Board Meeting
A.
Homeowner and Renter Property Tax Assistance Hearings
There are no items for this matter.
B.
Corporate Franchise and Personal Income Tax Hearings
B1.
Jeffrey T. Nolan and Vivienne Nolan, 552938
DECISION
Taxpayers’ appeal denied.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
No
No
Yes
Yes
Page 1 of 12
STATE BOARD OF EQUALIZATION MEETING
B2.
David A. Lubeck and Mabel C. McNall-Lubeck, 557788
DECISION
Taxpayers’ appeal denied.
The Board imposed a $750
frivolous appeal penalty.
C.
TUESDAY, AUGUST 23, 2011
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Sales and Use Tax Appeals Hearings
C1. Maisa, Inc., 485794 (EH)
DECISION
No final Board determination.
MEMBER
Mr. Horton
The Board ordered that the petition Ms. Steel
be submitted for decision, granting Mr. Runner
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 parties’
submissions and provide its
recommendation to the Board.
C2.
Yes
Yes
Yes
Yes
Yes
Jason H. Walker and Stephen Wayne Sundes, 445416, 462500 (EH)
DECISION
Taxpayers’ petition denied.
C3.
BOARD VOTE
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Gurmail Singh, 487083 (AR)
DECISION
No final Board determination.
MEMBER
Mr. Horton
The Board ordered that the petition Ms. Steel
be submitted for decision, granting Mr. Runner
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 parties’
submissions and provide its
recommendation to the Board.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 2 of 12
STATE BOARD OF EQUALIZATION MEETING
C4.
Akbar Ferdousi Bayrami, 473205 (CH) – Appearance Waived
DECISION
Taxpayer’s petition denied.
Approved Staff Recommendation.
D.
TUESDAY, AUGUST 23, 2011
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
No
Yes
Yes
Special Taxes Appeals Hearing
Petition for Release of Seized Property
D1.
Wahid Ahmad Taki, 547438 (ET)
DECISION
Taxpayer’s petition denied.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
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
DECISION
Approved staff recommendations.
MEMBER
BOARD VOTE
Mr. Horton
Yes
Ms. Steel
Yes
No final determination on
sub-item 5.
Mr. Runner
Yes
Ms. Yee
Yes
Mr. Chiang/ Ms. Mandel Yes
 Hearing Notices Sent – No Response
1. Jon Michael Shidler and Marilyn K. Shidler, 507833 (UT)
2. Thinh Gia Tran, 440629 (GH)
3. Jose Luis Alejandre, 507582 (CH)
 Petitions for Release of Seized Property
4. Rasheed Iqbal, 570003 (ET)
5. Mairaj Ali, 562696 (ET)
6. Jourbee Khang and True Yang Khang, 569414 (ET)
Page 3 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, AUGUST 23, 2011
7. Abida Hotaki, 571547 (ET)
8. Young Bin Kim, 570577 (ET)
 Petition for Rehearing
9. Glen Eugene Pearson III and Stephen Terrance Pearson, 406221 (KH)
G2.
Franchise and Income Tax Matters
DECISION
Approved staff recommendations.
MEMBER
BOARD VOTE
Mr. Horton
Yes
Ms. Steel
Yes
No final determination on
sub-items 13 and 22.
Mr. Runner
Yes
Ms. Yee
Yes
Mr. Chiang/ Ms. Mandel Yes
 Hearing Notice Sent – Appearance Waived
1. Richard A. Lopez, 509632
 Decisions
2. Michael Aidan, 522049
3. David A. Bancroft, 515130
4. Adalberto Barrios, 481398
5. Clifford Crane, 515544
6a. Eric B. Davis, 496009
6b. Mary E. Davis, 512638
7. DDJ Tri Union Blocker Corporation, 519165
8. Randall Drabman and Karen Crump, 534013
9. Steven Forrest, 490490
10. Monica Gutierrez, 528897
11. H&H Marine Center, Inc., 490565
12. Richard R. Hughes, 507337
13. D’Andrea E. Jones, 522373
14. Yongbum Kim and Hyeonju Kim, 552843
15. Eli Kohn, 522445
16. Michele C. Kunz, 521070
17. Gary Lan and Hsiao Yun Chang, 530477
18. Gabrielle L. Langford, 495650
19. Angela Leonard, 519576
20. Richard A. Lopez, 538617
21. Philip McGovern and Clare McGovern, 536337
22. Ray E. O’Bier, 522148
23. William W. Palmer, 515729
24. Ramesh Patel, 546912
25. Julie Porter, 508936
26. William J. Reckmeyer and Joan P. Reckmeyer, 518239
27. Sandee Russell, 510428
28. Daniel A. Ruvalcaba, 518487
29. Yasmin Sahami, 519148
30. Amber Vahoviak, 480103
 Petitions for Rehearing
31a. Michael Calderon, 523035
31b. Steven Ertelt, 527234
31c. Steven Olmos, 518961
31d. Demeris Parks, 524781
32. James H. Cornell and Martha E. Cornell, 506809
33. James Vaughn, 508867, 487205
Page 4 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, AUGUST 23, 2011
G3.
Homeowner and Renter Property Tax Assistance Matters
There are no items for this matter.
G4.
Sales and Use Taxes Matters
DECISION
Approved staff recommendations.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
 Redeterminations
1. Tele Atlas North America, Inc., 534997 (OH)
2. Penn Emblem Company, 516316 (OH)
3. Dun & Bradstreet, Inc., 318342 (OH)
G5.
Sales and Use Taxes Matters – Credits, Cancellations, and Refunds
DECISION
Approved staff recommendations.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes – except not participating
in sub-item 3.
 Credits and Cancellations
1. Lion Group, LLC, 572832 (CH)
2. Tung Khanh Luong, 486375 (KH)
 Refunds
3. Universal City Studios, Inc., 573389 (AC)
4. LBS Financial Credit Union, 557987 (EA)
5. Full Throttle Films, Inc., 536522 (AC)
6. Fireside Bank, 560430 (CH)
7. Windowmaster Products, 569449 (FH)
8. College of Redwoods Foundation, 551279 (JH)
9. Subaru of America, Inc., 538742 (OH)
10. This Thing of Ours, LLC, 497364 (UT)
11. Mainline Information Systems, Inc., 381278 (OH)
12. Bridgewater Systems, Inc., 507319 (OH)
13. Edwards Lifesciences, LLC, 529357 (EA)
14. Zumiez, Inc., 520166 (OH)
15. Medsep Corporation, 486085 (AP)
16. Bearingpoint, Inc., 533833 (OH)
17. Newmark International, Inc., 557985 (EH)
18. Broadridge Investor Community Solutions, 504977 (OH)
19. Transouth Financial Corporation, 559987 (OH)
20. Starent Networks Corporation, 514988 (OH)
Page 5 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, AUGUST 23, 2011
21. Cincinnati Machine, LLC, 553657 (OH)
22. Quality Financial, Inc., 496020 (AC)
23. Discus Dental, LLC, 554689 (AS)
There are no items for the following matters:
G6. Special Taxes Matters
G7. Special Taxes Matters – Credits, Cancellations, and Refunds
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
 Cases Heard Not Decided
1.
Earth-N-Ware, Inc., 459938 (EA)
DECISION
Taxpayer’s petition denied.
2.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Living Spaces Furniture, LLC, 425660 (AA)
DECISION
Taxpayer’s petition partially
granted/denied.
3.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Los Angeles Country Club, 361952, 416903 (AS)
DECISION
Taxpayer’s claim and petition
granted.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 6 of 12
STATE BOARD OF EQUALIZATION MEETING
H2.
TUESDAY, AUGUST 23, 2011
Franchise and Income Tax Matters
 Case Heard Not Decided
1. Aurelio Serrano and Haidee Serrano, 519860
DECISION
Taxpayers’ appeal partially
granted/denied.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
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
 Refund
1. Citigroup, Inc. & Subsidiaries & Affiliates, 446954 (OH)
DECISION
Taxpayer’s claim granted.
H6.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Special Taxes Matters
 Redetermination
1. Glass Mountain Pumice 2004, LLC, 534055 (MT)
DECISION
Taxpayer’s petition partially
granted/denied.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
There are no items for the following matters:
H7. Special Taxes Matters – Credits, Cancellations, and Refunds
H8. Property Tax Matters
H9. Cigarette License Fee Matters
H10. Legal Appeals Property Tax Matters
Page 7 of 12
STATE BOARD OF EQUALIZATION MEETING
I.
TUESDAY, AUGUST 23, 2011
Tax Program Nonappearance Matters
I1.
Property Taxes Matters
There are no items for this matter.
I2.
Offer in Compromise Recommendations
DECISION
Approved staff recommendations.
1.
2.
3.
4.
I3.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
GZ, Inc.
Robyne L. Hinds
Danny McKernan
Stafford’s Lighting Co., Inc.
Local Tax Reallocation Matters
There are no items for this matter.
Chief Counsel Matters
J.
Rulemaking
Section 100 Changes
J1.
Specified Special Tax and Fee Regulations
DECISION
Approved staff recommendation.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
There are no items for the following matters:
K.
Business Taxes
L.
Property Taxes
M.
Other Chief Counsel Matters
Page 8 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, AUGUST 23, 2011
Administrative Session
N.
Consent Agenda
DECISION
Approved staff recommendations
at to Items N1 and N3.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
DECISION
MEMBER
BOARD VOTE
Approved staff recommendation as Mr. Horton
Yes
to Item N2.
Ms. Steel
Yes
Mr. Runner
Yes
Ms. Yee
Yes
Mr. Chiang/ Ms. Mandel Yes
N1. Retirement Resolutions
• Gerald F. Helman
• Judy Holt
• Barbara Lee
• Nanette Rayon-Markin
• Santos D. Reyes
N2. Summons to Annual Meeting of the Board and County Assessors
N3. Revenue and Taxation Code Section 6355 Coins and Bullion “Bulk” Sale
Threshold
O.
Adoption of Board Committee Reports and Approval of Committee Actions
O1.
Legislative Committee
O2.
Business Taxes Committee
DECISION
Adopted committee report and
approved the actions therein.
For details see:
http://www.boe.ca.gov/meetings/bt
c2011.htm
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 9 of 12
STATE BOARD OF EQUALIZATION MEETING
P.
TUESDAY, AUGUST 23, 2011
Other Administrative Matters
P1.
Executive Director’s Report
1.
CROS Project Update and Actions
There are no items for the following matters:
P2.
Chief Counsel’s Report
P3.
Sales and Use Tax Deputy Director’s Report
P4.
Property and Special Taxes Deputy Director’s Report
P5.
Administration Deputy Director’s Report
1.
2011/12 Budget Update and Governor’s Executive Orders
a.
Overview of the Budget Cycle
b.
Information regarding the Governor’s 2011/12 Budget and
Governor’s Executive Orders.
2.
2012/13 DRAFT Budget Change Proposals (BCP)
a.
Headquarters Facility Consolidation
DECISION
Approved staff recommendation.
b.
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Permanent Establishment of Natural Gas Public
Purpose Programs Surcharge
DECISION
Approved staff recommendation.
3.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Concept Tax Gap 2 Plan and Placeholder BCP
(1) Use Tax Educational Outreach Campaign
DECISION
Approved staff recommendation
with adjustments.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 10 of 12
STATE BOARD OF EQUALIZATION MEETING
DECISION
Approved staff recommendation on
the Tax Gap Plan proposal with
regard to the first portion of use tax
third party data: identify high
income earners most likely to have
purchases subject to use tax.
TUESDAY, AUGUST 23, 2011
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
The Board deferred consideration
of the remaining portions of the
Tax Gap Plan proposal with regard
to use tax third party data (pilot
use of purchased public consumer
marketing data and pilot use of
shipping records) to the
September Board meeting.
DECISION
MEMBER
Approved staff recommendation on Mr. Horton
the Tax Gap Plan proposal with
Ms. Steel
regard to use tax simplification.
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
(2) Registered Taxpayers – Desk Audit Program
DECISION
Approved staff recommendation.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
(3) Registered Taxpayers – Bankruptcy Expansion
DECISION
Approved staff recommendation.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Page 11 of 12
STATE BOARD OF EQUALIZATION MEETING
TUESDAY, AUGUST 23, 2011
(4) Registered Taxpayers – Penalty and Interest Reprieve
DECISION
Approved staff recommendation.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
(5) Non-filers and Evaders – Reward Program
DECISION
The Board referred the matter to
the Business Taxes Committee.
P6.
Technology Deputy Director’s Report
There are no items for this matter.
P7.
External Affairs Deputy Director’s Report
1.
Q.
MEMBER
Mr. Horton
Ms. Steel
Mr. Runner
Ms. Yee
Mr. Chiang/ Ms. Mandel
BOARD VOTE
Yes
Yes
Yes
Yes
Yes
Use Tax Survey/Statewide Poll
Closed Session
Page 12 of 12
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