2023 FTB Annual Taxpayer Bill of Rights Meeting

On December 6, 2023, the Franchise Tax Board had its Annual Taxpayer Bill of Rights Meeting. I’ll link the full video of the meeting and the transcripts when they are published.

Meanwhile, here is a video of the speech that I made at the meeting:

Here is the text of my speech. Since the speech was limited to 5-minutes, I had previously submitted more detailed written requests to FTB’s Board Members, Taxpayer Advocate and Executive Staff.

Seven of the twelve items are issues that I have addressed in the past: 1. The Taxpayer Rights Advocate should be addressing constitutional issues. 2. FTB to stop unlawfully imposing wage garnishments, levies and liens. 3. Disclose policies and procedures regarding the application of payments (3 specific items on this topic). 4. Stop unlawfully withholding credit elect payments from married couples. 5. Refer to taxpayers as constituents because we are FTB’s employers, not customers.

There were four new items, too. 1. I addressed the high number of executive staff that do not have oaths or bonds as required by law. 2. I requested that all statutes be reviewed to ensure that FTB’s policies and procedures follow the laws as written, with no words omitted or inserted. 3. I asked what data FTB procures from the low income people not required to file a tax return. 4. I asked why Bill Hilson made so much more money in 2022 than in previous years.

I also requested clarification of an item that I brought up last year: the “no payment” account that appears to be an off-the-books spending account. Last year, I had asked if the funds belonged to FTB or another agency (item #4). FTB had responded that the estimated tax payments are immediately turned over to the State Controller (SCO). I asked for clarification as to whether “no payments” go to the SCO or if they are only turned over once they are identified as an estimated tax payment.

Update: FTB Responded on February 1, 2023. The whole response is riddled with problems. I’ll try to write a rebuttal soon.

Note: I am not suicidal, I don’t have depression issues, I am a careful driver, I rarely drink alcohol, and I do not use drugs of any kind (not even aspirin). My family lives a wholesome life. If something happens to me or my family that is out of character for us, we were set up by the State of California as revenge for exposing their crimes.

I’ve Been Busy Notifying Authorities of Oath/Insurance Violations

A previous post explains the importance of Oaths and Insurance, how order Oaths and proof of insurance from various agencies, and what to do if you find an Oath/Insurance violation. I have also been slowly but steadily uploading the Oaths/Insurance info that I have collected.

State Regulators

On September 5, 2023, I filed an ORIM Claim against State Senator Toni Atkins, and her Deputy, Jason Weisz, working unlawfully with expired oaths. The Claim is also filed against Erika Contreras and John Nam, for improperly redacting the documents to hide the signatures of the person swearing the oath and the witness. It is possible that Ms. Atkins and Mr. Weisz may not have ever had properly executed oaths.

On September 23, 2023, I filed an ORIM Claim against Jozel Brunett, Hasib Emran, Jennifer Fowler, Bill Gardener, Dennis Haase, Bill Hilson, Shane Hofeling, Susan Maples, Laurie McElhatton and Scott Craig. I allege that it appears to be a conspiracy for upper management to evade evade Government Code sections 1360, 1362-1369 and Section 3 of Article XX of the Constitution of California. 

On September 25, 2023, I also filed a Complaint on the same grounds with the California Auditor’s Office.

Federal Regulators

Below is a list of people I have turned in for working unlawfully without executed oaths and/or insurance to the U.S. Department of the Treasury, Department of Homeland Security and the U.S. Treasury Inspector General for Tax Administration. Rather than listing people by alphabetical order, I have them listed by the date that I sent the letters because each of the letters builds on one another to expose the full picture of how the corruption schemes work.

June 27, 2023: Cecilia Horton-Billard and Robert A. Henderson, Jr used to work for the California Bar Association. Neither had an executed Oath nor insurance. They were both supervisors who swept the Bar Complaint against FTB employee Eric Yadao under the rug. I also sent the regulators a second letter with more details on September 1, 2023. Note: Cecilia and Robert are lawyers. (Since there is more than one Robert A. Henderson in the Bar Association, I am not sure which licensee is our perpetrator).

Continue reading “I’ve Been Busy Notifying Authorities of Oath/Insurance Violations”

Sixth ORIM Claim Filed! This One is Against State Senator Toni Atkins and Her Deputy for Expired Oaths and Senate Operations Employees for Improperly Redacting Documents

Quick background: Every government employee is required to take an Oath and to have an insurance policy or bond. ORIM is the insurance agency for State of California employees. For those of you who are looking to file your own claims, here is info on how to do so. Before you order an oath, check to see if I already have it posted.If you would like some models to follow, here is the firstsecondthird, fourth and fifth claims that I’ve filed.

I have caught State Senator Toni Atkins, and her Deputy, Jason Weisz, working unlawfully with expired oaths. Ms. Atkins oath expired in December 2022 and Mr. Weisz’s expired in December 2020.

My understanding is that, per 5 U.S. Code § 3331, every elected or appointed government official must sign an Oath of Office. Per California Government Code sections 1360, 1362-1369 and Section 3 of Article XX of the Constitution of California, all State of California employees are required to sign an Oath of Office (if elected or appointed) or an Oath of Allegiance (everyone else) before beginning the duties of their employment.

Continue reading “Sixth ORIM Claim Filed! This One is Against State Senator Toni Atkins and Her Deputy for Expired Oaths and Senate Operations Employees for Improperly Redacting Documents”

Fifth ORIM Claim Filed! This One is Also Against FTB Board of Directors and Executives for Refusing to Disclose Policy and Procedure Surrounding NPAs

Quick background: Every government employee is required to take an Oath and to have an insurance policy or bond. ORIM is the insurance agency for State of California employees. For those of you who are looking to file your own claims, here is info on how to do so. Before you order an oath, check to see if I already have it posted. If you would like some models to follow, here is the firstsecondthird and fourth claims that I’ve filed.

I have Accused fifteen individuals from four different agencies of violating my rights under California Right R&TC Section 21006(b)(2) and for violating 18 USC §1001 (a)(1) by refusing to disclose FTB’s policies and procedures regarding the issuance of Notice of Proposed Assessment (NPA) forms and processing of Protests to said NPA forms. 

For several years now, I have been asking FTB to disclose the laws which justify 1. Not applying all payments made on the NPA form and 2. Denying the Taxpayer Right to Protest on the basis that the NPA does not reflect the full funds collected by FTB. FTB has been continually evasive and continually fails to provide the relevant statutes. It appears to me that NPAs being falsely issued is a lynchpin to the accounting fraud schemes.

Continue reading “Fifth ORIM Claim Filed! This One is Also Against FTB Board of Directors and Executives for Refusing to Disclose Policy and Procedure Surrounding NPAs”

Fourth ORIM Claim Filed! This One is Also Against FTB Board of Directors and Executives for Refusing to Disclose Policy and Procedure Regarding Payments That Are Supposed to be Immediately Applied.

Quick background: Every government employee is required to take an Oath and to have an insurance policy or bond. ORIM is the insurance agency for State of California employees. For those of you who are looking to file your own claims, here is info on how to do so. Before you order an oath, check to see if I already have it posted. If you would like some models to follow, here is the first, and second and third claims that I’ve filed.

I was excited about the third ORIM claim that I filed, and I am even more excited about this fourth claim! I have Accused fifteen individuals from four different agencies of violating my rights under California Right R&TC Section 21006(b)(2), for violating 18 USC §1001 (a)(1) by refusing to disclose FTB’s policies and procedures regarding exactly when payments that are supposed to be applied immediately upon receipt are actually applied, and for violating 18 US Code 242 by not allowing me full and free access of information in accordance with my rights, which is a Class A misdemeanor. 

Continue reading “Fourth ORIM Claim Filed! This One is Also Against FTB Board of Directors and Executives for Refusing to Disclose Policy and Procedure Regarding Payments That Are Supposed to be Immediately Applied.”

FTB’s Response to My 2022 Annual Taxpayer Bill of Rights Requests

As is required under Revenue and Taxation Code (RTC) 21006(a)(2), every year, the Franchise Tax Board allows the general public to make requests for changes to laws, policies and/or procedures that pertain to FTB.

I participated in the December 2022 meeting by submitting a set of requests in writing on November 29, 2022 and an oral request of the same items at the meeting held on December 8, 2022. 

On January 31, 2023, FTB provided a written response to my request. For Item #4, they stated “FTB will provide you with a supplemental response by February 28, 2023, or sooner.” 

On February 2, 2023, I sent my own response to FTB’s written response. In it, I stated:

Continue reading “FTB’s Response to My 2022 Annual Taxpayer Bill of Rights Requests”

Update on the California Bar Association Complaint Against Deputy Attorney General Anna Barsegyan

Quick summary of what has happened with the Bar so far regarding Anna Barsegyan:

On November 18, 2021, I filed a Bar Complaint against Anna Barsegyan for harassment and retaliation. The Bar refused to open an investigation into the Complaint on the basis that, since there was a judge on the case, the Bar was absolved of its responsibilities to provide oversight of Ms. Barsegyan.

In December 2022, I filed another Bar Complaint against Anna Barsegyan. There were a slew of new charges, including conspiring to commit suborning perjury (in layman’s terms this means setting someone up as a patsy) and advising her client to break federal and state laws in order to hide evidence of criminal activity from the court. This time, the Bar sent a letter stating “Your recent correspondence presents no new evidence which would merit reopening your complaint.” 

I had a back and forth email conversation with Bar employee Roy Kim, in which I stated “… I filed the new complaint, which contained many new allegations against Ms. Barsegyan that had not been included in the original complaint #21-O-14331.

…I found this denial letter to be disturbingly vague. It appears to me that you are trying to sweep these new — and very serious — allegations under the rug by pretending that I never made them. 

I request that the Complaint submitted on December 19, 2022 to be treated as new Complaint, that a new file is opened for this new Complaint, that a proper investigation be done regarding ALL charges presented in the new Complaint…”

The Bar responded by agreeing to open a new Complaint.

Continue reading “Update on the California Bar Association Complaint Against Deputy Attorney General Anna Barsegyan”

The Judge’s Verdict in the SDSC Case Was Blatantly Corrupt

Last year, I posted a video of a legal scholar named Dave Myrland who talked about how the tax man owns the court. I also wrote an article about how the legal system has been hijacked by government agencies who are unlawfully extracting extra revenue for their agencies. In my first appeal of penalties, interest and fees, I saw that the Office of Tax Appeal judges covered up the Franchise Tax Board’s bona fide criminal activities with an extremely deceptive and evasive verdict. It was no surprise when it happened again in the San Diego Superior Court case.

The biggest red flag that the case was rigged against me was that the judge denied an extension of the final hearing date. On January 23, 2022, my father got sick with a MRSA staph infection. He died on February 7. On February 18, FTB and I filed a stipulation to continue the hearing until September. The judge denied the stipulation on March 1. Since I thought the extension was a done deal, I focused on burial arrangements, moving my father’s belongings out of his apartment, probate, etc. When I found out the extension was denied, I only had 10 days to complete and file the extensive paperwork that was due. A paralegal of 23 years told me that she has never before seen a judge deny a hearing extension when both sides stipulated. And the fact that the denial took so long was suspicious.

Here is the tentative ruling, which was issued the day before the trial. He threw out the majority of the documents/evidence that I had submitted on the grounds of technical violations. The Opposition to FTB’s Motion for Sanctions exceeded the page limit and my Opposition to Summary Judgment was missing a table of contents and an authentication. He could have ordered me to re-submit these items and extend the hearing date, but he chose not to.

Just like with The OTA case, the judge refused to acknowledge the existence of FTB’s questionable business practices and refused to address the laws that I cited that proved that these business practices were unlawful. He also refused to acknowledge that the arguments the DOJ made were based on lies and deception, and that FTB had committed multiple counts of perjury and had improperly withheld and redacted documents to hide evidence. Likewise, the judge refused to acknowledge that the DOJ had posted my husband’s and my social security numbers online. If I had done the things that FTB/DOJ had done, the judge would have thrown me in jail. And yet for FTB/DOJ, he just pretended as if none of it had happened.

In the oral arguments, I asked the judge to amend his ruling. Here is the summary of the oral arguments:

Continue reading “The Judge’s Verdict in the SDSC Case Was Blatantly Corrupt”

My Opposition to FTB’s Motion for Sanctions Dated 09-01-2021 and My Request for Sanctions

On September 1, 2021, FTB filed a Motion for Sanctions against me in a blatant attack of retaliation, harassment and obstruction of justice.

On March 7, 2021, I filed my Opposition to their Motion for Sanctions and my own request for sanctions against FTB for:

  • Violation of Code Civ. Proc., §128.5 and §128.7(b): Motion is Frivolous (page 30)
  • Violation of CA Rules of the Court 1.201: Failure to Redact Personal Information (page 32)
  • Violation of CRC 3.1348: Failure to Provide Discovery (page 39)
  • Chelsea Hubbard: Perjury, Withholding Evidence and Improper Redactions (page 40) 
  • Keith Swank: Perjury and Failure to Furnish Information (page 53)
  • Grace LeBleu: False Statements and Improper Redactions (page 59) 
Continue reading “My Opposition to FTB’s Motion for Sanctions Dated 09-01-2021 and My Request for Sanctions”