Category: Accounting Fraud

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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 first, second, third 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.

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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. 

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Third ORIM Complaint Filed Against FTB Board of Directors and Executives for Refusing to Disclose Policy and Procedure Surrounding Payments Credited for the Purpose of Calculating Interest

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 claim I filed, and here is the second claim.

I am very excited about this third claim! I have Accused fourteen 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 how it is determined which payments/portions of payments are applied for the purpose of calculating interest, 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. 

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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. Here is the video of my speech from my perspective:

The full FTB Board meeting is here. My speech is from 14:25 – 19:46.

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:

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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:

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Plaintiff’s Statement of Undisputed Material Facts (SUFs)

For the Motion for Summary Judgement, I had to resubmit the evidence that I had already submitted in a different format. This format is easier to understand and follow. While it was tedious to put together, this format makes the evidence damning. FTB’s assorted schemes and the mechanisms of how the schemes are perpetrated are obvious, so hopefully other people can use the SUFs as a guide to find the fraud in their own records.

Unfortunately, I forgot to attach an exhibit list when I submitted it. The judge threw out all of the evidence because of no exhibit list, and I lost my case because the case didn’t stand without evidence. I asked if I could submit an exhibit list. The judge said no. I asked if I could use FTB’s evidence, as most of my evidence was the same as FTB’s. The judge said no.

Highlights of Key Information in Plaintiff’s Statement of Undisputed Material Facts (SUF)

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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) 
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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.

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Legislative Change Request #3 for 2023 — Repeal R&TC 19179(c)(2)

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 repeal Revenue and Tax Code 19179(c)(2) as this law is a violation of the California and US Constitutions. This law allows the Franchise Tax Board (FTB) to penalize a taxpayer $5,000 for exercising their right to Protest. This law directly violates R&TC Sections 21010 and 20102,  which guarantees the Right to Protest as a part of the California Taxpayer Bill of Rights. It is unconscionable that a law that allows the taxation agency to punish someone for exercising their rights was enacted in the first place. 

This issue goes beyond civil rights. The Franchise Tax Board sends notices threatening that the Taxpayer will be assessed a penalty of $5,000 if the Taxpayer does not withdraw his Protest or alter his return as preferred by the bureau. These coercive threats of penalty violate multiple federal criminal codes, including 18 USC §1512, Tampering with a witness; 18 USC §872 and §1951(b), Extortion; 18 USC §876 and §1341, Mailing threatening communications.

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