On March 7, 2022, I filed another Federal Criminal Complaint (FCC) with the Federal Treasury Inspector General, the Sacramento Grand Jury, and the Federal Bureau of Investigation. This time it was against two more Franchise Tax Board employees and Department of Justice employee Deputy Attorney General Anna Barsegyan.
Continue reading “I Have Filed a Second Federal Criminal Complaint!”Summary of FTB Crimes and Update on My Efforts To Stop Them
Summary: I have been trying to get the Franchise Tax Board to end some blatantly illegal business practices. The basics are:
1. The FTB is illegally putting your estimated tax payments into a general slush fund instead of into your account. The money isn’t put into your account until you file your return for that year; basically, the State of CA is temporarily embezzling your money. If you file late, they harass you for payments that would not be owed/impose penalties that would not have been assessed had the money been applied to your account in accordance with the law.
Continue reading “Summary of FTB Crimes and Update on My Efforts To Stop Them”Text of Speech I Made at the 2019 Annual Taxpayer Bill of Rights Meeting on December 3, 2019
My name is Christine Grab. I have 13 requests.
1. End the Policy of Withholding Estimated Tax Payments Made Via Credit Elects Until the Taxpayer Files a Return.
This policy violates R&TC 19363, which in simple English says that no matter what date you filed the previous year’s return, the credit elect payment must be applied on tax day, which is usually April 15th.
The FTB does not apply these payments in accordance with the law. Instead, the FTB puts the credit elect money into “suspense,” which is a fancy word for the general slush fund. The credit elect money does not get moved from the slush fund until the taxpayer files that year’s return. The FTB claims this policy is in line with federal practices, but that is a lie; the IRS does not withhold payments made via credit elects.
Demand Notices are only sent to taxpayers whom the FTB believes have underpaid their tax liability. The accompanying Demand Penalty is a crippling 25% of extra additional taxes beyond what the taxpayer actually owed.
By withholding the credit elect payment, it appears that the account was underfunded and thus a Demand Penalty is assessed. However, had the credit elect payment been applied in accordance with the law, the account would not have been underfunded and the Demand Penalties would not have been imposed.
Continue reading “Text of Speech I Made at the 2019 Annual Taxpayer Bill of Rights Meeting on December 3, 2019”My 2017 My Annual Taxpayer Bill of Rights Request and FTB’s Resolution — FTB Misrepresented What the Law Says and Denied State Taxpayer Rights
2017 was the first year that I participated in the Annual Taxpayer Bill of Rights Meeting. At the time, FTB hid this meeting from the public; I found out about the meeting from a tax lobbyist that I had contacted. When I submitted the first request, FTB told me that only tax professionals were allowed to submit, which is a lie. I complained to the governor and board members about being denied my taxpayer rights and was allowed to participate.
Rather than sending one letter, I sent several emails with requests as I thought of them. There were eight requests in total. The first one addressed the policy of withholding payments made via credit elect. I will work on digging up and redacting the rest of the email requests.
Continue reading “My 2017 My Annual Taxpayer Bill of Rights Request and FTB’s Resolution — FTB Misrepresented What the Law Says and Denied State Taxpayer Rights”Response to FTB July 2017 Letter Where I Point Out the Misrepresentation of the Law.
December 13, 2017
Christopher Calhoun
Franchise Tax Board
Via Fax
Dear Mr. Calhoun,
First of all, I would like to apologize for the delay in responding to your letter dated July 28, 2017. As you know, I needed to get my BOE appeal filed, get my 2016 tax returns filed, get my suggestions in for the FTB Bill of Rights Hearing, get my requests to my assembly people for law changes, and my request to remove Mr. Cohen from the FTB Board all done by certain deadlines, so this letter had to wait.
I am only writing the first half of my response letter today. I’ll complete the second half soon. And once these letters are completed, my next FTB project will be to try to find the $XX,XXX of my money that the FTB seems to have misplaced. I am sure that will be a nightmare.
Before I get into the letter itself, I want to share with you that I have spent the last two days calling assorted government agencies to try to get a criminal investigation launched. What I have learned is that I could request a Special Grand Jury Inquisition of a county or city government agency, but Special Grand Jury Inquisitions (or any kind of equivalent) do not exist for State level agencies. It seems that there is only administrative oversight for the FTB, with no legal oversight at all.
Continue reading “Response to FTB July 2017 Letter Where I Point Out the Misrepresentation of the Law.”July 2017 Letter From FTB in Which They Misrepresented What The Law Says
I decided to upload the version that I had written on so you could see my notes. First of all, the FTB misrepresented what the law says regarding the withholding policies, trying to make them appear legitimate when they are not. This is collusion to cover up racketeering. Second of all, he admitted that he denied my 2011 Abatement Request without reviewing any of the documentation that I submitted — this is denial of due process. And finally, he claimed there was nothing the FTB could do about changing policies, which is a complete lie. By law, he should have disclosed my right to address this policy issue at the Annual Taxpayers Bill of Rights Meeting. Here is my response letter, which was copied to the Governor and the FTB’s Board Members.
Letter to Governor Brown Detailing Why FTB Withholding Practices Violates Law
April 9, 2018
Governor Gerry Brown
c/o State Capitol
Suite 1173
Sacramento, CA 95814
Re: Proof of More Illegal Activity By the FTB
Dear Governor Brown:
I am writing to alert you to the fact that the FTB has committed two more counts of colluding to cover up racketeering. I am also alerting you to the fact that, in their effort to cover up one racketeering scheme – the “rollover” money issue that I have been writing to you about for a year and a half now – they have inadvertently exposed a second racketeering scheme: withholding estimated tax payments made from married couples.Furthermore, in trying to cover up the “rollover” scheme, the FTB also flagrantly violated my State’s Rights.
I made several Formal Requests for a Policy Change to be addressed at the Annual Bill of Rights Meeting in December 2017. One of the things that I asked was to change was the policy of withholding estimated tax payments made via credit elects, or money that rolls over from one year to the next per line item 95 of the 540.
Enclosed is Ms. Maples, the Taxpayer Advocate, Formal Resolution to my requests. Please note that in the response, at no point in time did Ms. Maples address the topic that I asked about. Instead, she chose to address a different topic altogether: married couples.
Continue reading “Letter to Governor Brown Detailing Why FTB Withholding Practices Violates Law”