14th Amendment (Treat All Classes Equally)

December 7, 2023February 18, 2024

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.

December 29, 2022April 16, 2023

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:

December 6, 2022December 17, 2023

Eleven (11) Requests for FTB’s 2022 Annual Taxpayer Bill of Rights Meeting

Every year, the Franchise Tax Board hosts the Annual Taxpayer Bill of Rights Meeting, where constituents can make suggestions on how to change tax law and/or FTB policy and procedure to improve the system. FTB asks that you send them a written Request in advance, but it is not required; verbal Requests are accepted. Whether or not people can make a written request without speaking at the meeting is questionable. FTB let me do so in 2017, but others have told me FTB says that is not allowed.

Below is the written submission that I sent to FTB for the 2022 meeting. I participated in the meeting remotely; here is the video that I made of myself giving the speech.

Here is the text of the speech, which is shorter than written submission. The video of the full meeting is here, and I spoke from 14:35 – 19:45.

November 29, 2022

Franchise Tax Board Taxpayer Advocate Office

Email: FTBAdvocate@ftb.ca.gov.

CC: FTB Board Members and Executives

Re: Eleven (11) Requests for Annual Taxpayer Bill of Rights Meeting

Hello Taxpayer Advocate Staff:

Here are my eleven (11) requests for the 2022 Annual Taxpayer Bill of Rights Meeting. I’ve included the Board Members on this email, as well. Since I know most of you are too busy to read long letters, I have highlighted the key sentence of each item.

December 6, 2022December 28, 2022

Legislative Change Request #1 for 2023: Close the Married Loophole

The legislative year starts at the beginning of September. From September to December, each legislator decides what they want to introduce for the next year. Below is a Legislative Request that I sent for the 2023 session.

November 29, 2022

Dear Governor Newsom Staff, GovOps Staff, Senate Governance and Finance Committee Members and Staff, Assembly Committee on Revenue and Taxation Members and Staff, and FTB Legislative Staff:

I request that you immediately change California State law to recognize married couples as one tax entity in accordance with the guidelines set forth by the IRS.

The IRS treats married couples as a single taxpaying entity from the moment the couple notifies IRS of marriage until the couple notifies IRS that the marital status has changed. However, FTB considers all individuals as unmarried. Each year, after a married couple files that year’s return, FTB updates their internal records with proper marital status for only that particular year. I believe that:

1. FTB utilizes this loophole in the system in order to falsely impose penalties and fees via policy and procedure violations

2 FTB utilizes this loophole to unlawfully enrich themselves by demanding extra additional tax liability and penalty payments above and beyond what FTB knows — by its own records — is actually owed.

3. This policy violates the 14th Amendment of the Constitution
—

November 30, 2021February 11, 2024

Ten (10) Requests for 2021 Annual Taxpayer Bill of Rights Meeting

This year’s Franchise Tax Board Annual Taxpayers Bill of Rights Meeting was held online on Thursday, December 2, 2021. Here is the five-minute speech that I made.

FTB prefers, but does not require, that you submit the requests in writing prior to the meeting so they know what to expect. There is no limit to how long a written submission can be, so my written submission was much longer and more detailed than the speech was.

Written Version of the ATBOR Requests

November 30, 2021

Franchise Tax Board Taxpayer Advocate Office

Email: FTBAdvocate@ftb.ca.gov.

Fax: (916) 843-8330

Re: Ten (10) Requests for Annual Taxpayer Bill of Rights Meeting

Hello Taxpayer Advocate Staff:

Here are my ten (10) requests for the 2021 Annual Taxpayer Bill of Rights Meeting.

Close the Loophole That Allows FTB To Evade Due Process for Implementation of Collection Tools

Require that FTB appear before a Superior Court judge to procure a proper judgment in accordance with the laws of the State of California prior to implementation of Collection tools, including wage garnishments, levies and liens. Please see email dated October 23, 2021 for details.

November 26, 2021February 11, 2024

Second Legislative Change Request: Close the Married Loophole

Dear FTB Advocate, FTB Board of Directors, Governor Newsom, and Legislators:

I am requesting that legislators immediately change California State law to recognize married couples as one tax entity in accordance with the guidelines set forth by the IRS.

The IRS treats married couples as a single taxpaying entity from the moment the couple notifies them of marriage until the couple notifies them that the marital status has changed.

However, FTB considers all individuals as unmarried. Each year, after a married couple files that year’s return, FTB updates their records with proper marital status for only that particular year. I believe that:

1. FTB utilizes this loophole in the system in order to falsely impose penalties and fees via policy and procedure violations

February 10, 2021September 28, 2023

FTB’s 8 Schemes To Overcharge Taxpayers

For those that prefer video, here is a 12-minute speech that I made to State Controller Betty Yee via webinar in December 2020, which sums up the info below. We’re also working on a documentary series exposing the corruption.

The over-simplified explanation of the schemes that I got ensnared in is that the Franchise Tax Board does not apply the money that you send them to your account right away. Then they charge you penalties for “paying late.” Then they over-charge interest on these penalties.

But you have to understand that the reason that they’ve been getting away with their criminal activities is because tax law is complicated, and they work the complex nature of the laws to deceive the public on what the laws actually say.