Information from Disclosure Department

February 7, 2026February 19, 2026

Analyzing FTB’s Response to My 2025 Annual Taxpayer Bill of Rights Requests

The verbal Requests I made at the 2025 Annual Taxpayer Bill of Rights Meeting. The written Requests, which are more detailed, are linked below.

FTB responded to my Annual Taxpayer Bill of Rights (ATBOR) Requests on February 3, 2026, as promised. In the same meeting, I had made two public comments separate from the ATBOR requests. FTB included a response to one of the comments, about Protests, as if it were part of the ATBOR requests.

I’ve learned that with FTB, what they don’t say is far more telling than what they do say. The first public comment that I’d made was asking FTB what they were going to do to correct their issues with the small business collections line. I pointed out long hold times and high hang up rates. FTB did not acknowledge the public comment at the time I made it; they responded with “Next speaker.” And they didn’t respond in writing to that comment, even though I’d sent two follow up emails stating that I expected a response. Per California law, failure to deny constitutes admission: Any material allegation in the complaint that is not effectively denied is deemed admitted. [CCP § 431.20(a); see Hennefer v. Butcher (1986) 182 CA3d 492, 504, 227 CR 318, 325]. This failure to acknowledge my comment is basically an admission that they are intentionally trying to destroy small businesses by making it impossible to resolve “issues.”

Issue 1: In the written version, I asked FTB’s board and executives to stop putting their employees at risk of federal prosecution by having FTB staff cite laws verbatim so that they can no longer deceive people about their unlawful and extra-lawful policies and procedures. In the verbal version, I asked FTB staff to protect themselves from federal prosecution by refusing to comply with unethical and unlawful behavior.

September 8, 2025February 28, 2026

Table of Contents of My FTB Fight

I know that my website can be difficult to navigate, so here is a “FTB Table of Contents”: a list of what I have done with links to more information on each item. I am still working on adding links, so if you need more information ASAP on a particular topic, post a comment and I will make digging that particular info up a priority.

The issue that started it all:

Between the years 2008 and 2016, the Franchise Tax Board, California’s Income Tax Agency, “lost” 16 of the 20 payments that my husband and I had made. When I say “lost,” I mean that they cashed our checks right away, but didn’t apply the money to our account. Instead of locating the “lost fund,” FTB aggressively harassed me to pay the “outstanding balance” and imposed penalties for “paying late.” Here is the list of payments.

The Bona Fide Criminal Schemes I’ve Uncovered:

The 8 schemes to overcharge taxpayers that were documented via court records.

The Legal Process (Statutory Law)

June 10, 2025September 9, 2025

Shawn E. Moore of National Talk Radio Had Me Back On to Discuss Lack of Oaths, FTB Paying NGO’s to Sign Up Migrants for ITINs, and FTB’s Customer Service Failures

We immediately launch into content with virtually no chit chat. I give a quick recap of what we’d discussed in the previous episode.

At 2:00, I read off the names of the legislators who do not have current oaths on file with the SOS. Here is a list of oath laws. In a nutshell, not swearing an oath is a penalty punishable with three years in prison. However, government employees will choose not to take oaths if they know they are going to be committing treason of oath, which has a more severe penalty. Here are all of the oaths that I have collected from CA state level government employees. Scroll all the way down to nearly the bottom for the State Assembly and State Senate.

June 5, 2025October 28, 2025

Charlee Simons of “Do Not Talk” Had Me Back to Talk About Oaths, Signing Up Migrants for ITINs and FTB’s Disguising Criminal Schemes as Customer Service Failures

I come on at the 4-minute mark and we greet one another and talk about the previous episode we did together.

At 5:15, I give the background information about oath laws and explain why government employees choose not to take oaths.

At 6:30, I read the names of the legislators that the Secretary of State confirmed do not have a current oath on file for 2025 – 2026. Here are all of the oaths that I have collected. Scroll all the way down to nearly the bottom for the State Assembly and State Senate.

At 9:00, I talk about my next strategy: Since it is illegal to pay government employees who don’t have fully executed oaths, I plan to contact State Controller Malia Cohen to ask her to halt pay on these people and claw back funds already paid.

May 15, 2025June 1, 2025

Following the Money… FTB Has Disclosed Some Things That Have Warranted a Deeper Dig…

Summary: FTB has increased its budget by $35 million a year for customer service staff — but it doesn’t appear they’ve hired any more staff and their customer service numbers are getting worse.

2023: FTB Admits Failures and Increased Budget

In March 2023, FTB admitted that penalties and fees were being falsely imposed as a result of customer service failures. They didn’t outright say this, but they also implied that wage garnishments, liens and levies were also being falsely imposed due to these customer service failures.

FTB requested a $25.23 million per year budget increase in order to correct these customer service issues. FTB had stated that they intended to hire more customer service agents and give raises and bonuses to the existing staff.

March 12, 2025March 8, 2026

I’m Trying to Track How the $10.5 Million that Franchise Tax Board Gave to NGOs for “Educational Purposes” is Being Spent

This was originally posted on January 4, 2025 and has been updated a few times. The most recent update was in October 2025, where I uploaded more documents that I have yet to review. I’m hoping someone will beat me to it! On March 12, 2025 I also updated this post with more info on Golden State Opportunity Foundation. In September 2025, I also created a new post that has additional information.

September 2025 Update: At the September 8 board meeting, FTB stated that they “found” another $2 million for the Education and Outreach Program so total funding was $12 million for 2024/2025 in total. Obviously, the numbers they cited were off by half a million, and I have yet to clarify exact totals.

Background

In 2022, as part of the SENATE BILL 154 – BUDGET ACT OF 2022, the legislature ordered FTB to spend $20,000,000 of FTB’s budget “for outreach to create increased awareness of, and participation in, the Earned Income Tax Credit and the Volunteer Income Tax Assistance Program. These funds shall be allocated via contracts to nonprofit and community-based organizations. The participating nonprofit and community-based organizations shall particularly focus their outreach efforts on persons who file tax returns using Individual Taxpayer Identification Numbers (ITIN) (page 9).”

The Earned Income Tax Credit (EITC) is a tax credit that can be taken as a cash refund if the credit is more than the person’s tax liability. People who make less than $12,000 per year are not required to file a tax return; the EITC is a carrot to essentially pay them to file a return. ITINs are California’s equivalent to social security numbers that are issued to illegal immigrants (California is a sanctuary state).

March 7, 2025April 5, 2025

It Appears That Not One CA Assemblyman or State Senator That I Checked Has Filed an Oath for the 2025 – 2026 Legislative Session. Kounalakis Also Doesn’t Have a Current Oath

April 5: I have made a new post with updated information.

Quick summary: I requested oaths on 100 people. It could be a mistake, but it looks like not one Assemblyman, State Senator or staffer filed oaths for the 2025 – 2026 legislative cycle. Lt. Governor Kounalakis also doesn’t have a current oath. I am asking you all for help to confirm whether or not oaths were filed.

For those that prefer video: here is an interview I did this morning. My segment starts at the 9-minute mark and goes to the 38:00 minute mark.

On January 31, 2025, I requested copies of oaths and bonds from the Secretary of State for 100 people, for many elected officials and deep state staff, including Scott Wiener: page 1, page 2 and page 3.

On February 5, 2025, the SOS responded via email that they had 126 oaths and no bonds on file. Just as oaths are required by law for every government employee, so are bonds, so everyone on the list is working unlawfully. However, as far as I can tell, the only punishment for not having a bond is dismissal; lack of bonds is not a felony like lack of oaths.

The SOS only takes payments via paper checks. I mailed a check right away, but it took a while to clear my bank. The SOS sent the response package via snail mail. The cover letter is dated February 10, but the package wasn’t mailed until February 19. I received it on Tuesday, March 4. Images of the cover letter are at the bottom of this post.

Interestingly enough, Scott Wiener and several others filed old oaths that were already expired. This indicates to me they are trying to cover their butts. However, the law clearly states that the oaths are to be filed within 30-days of taking office — to file an oath after it has already expired doesn’t change the fact that they were working unlawfully during that term.

Shockingly, it appears that of the 100 people that I requested oaths for, not a single oath has been filed for the 2025 – 2026 legislative term by State Senators, Assemblyman or their staffers. This could be an error. I sent an email to the SOS asking for confirmation that there are no current oaths filed. The SOS said it was possible there was a gap between the filing date and the SOS recording date. However, it is hard for me to believe that in the 4.5 weeks that had lapsed between the filing deadline and the SOS response, that all of them fell into that gap.

Lt. Governor Eleni Kounalakis also does not have a current oath on file. Since her oath was supposed to have to been filed in January 2022, she definitely did not fall into the gap. Prima fascia evidence indicates that the failure to file for this session is not an error:

February 16, 2025March 12, 2025

Restore Rebuild Had Me Back to Give an Update on the Petition to Have State Senator Scott Wiener’s Legislative Work Voided

Show Notes:

1:30 – 6:00 Recap of my government corruption fight – how I went from fighting against the California Franchise Tax Board to end schemes to overcharge taxpayers to fighting against the State Senate to have Scott Wiener vacated from office for working unlawfully without an oath.

December 29, 2024March 12, 2025

Update on the Petition and Efforts to Void Unlawfully Implemented Legislation

Uncensored Beat had me back at the end of November to give an update on the petition to void unlawfully implemented legislation. We also talked about how the word “equity” is deceptively utilized to justify taking away opportunities from most and making society less safe for all. In addition to how Wiener uses “equity” in his legislative work, we talked about how the CA Department of Education tried to use “equity” to limit kids access to algebra classes and remove calculus altogether (the parents pushed bak and stopped it from happening).

Here is the full update so far, as of the end of December:

— Before I served the petition, I discovered more State Senators working unlawfully without oaths: (scroll all the way down to almost the bottom of the oaths page):

December 11, 2024December 14, 2025

FTB’s 2024 Annual Taxpayer Bill of Rights (ATBOR) Meeting

The speech was limited to 5 minutes, so it was short and succinct. This is the text of the speech. The written submission is long and detailed, and includes links to proof of the allegations made. FTB’s response is here*.

This year, I’ve also made three legislative change requests: 1 treat married couples as a single tax entity. This has more details on exactly how the married couple embezzlement/racketeering scheme works that I’d referred to in the speech. 2. Repeal 1917C2 as it violates our right to protest. 3: Remove the loophole that lets FTB evade our right to due process.

Summary: This year, I made 7 ATBOR requests: