Administrative Channels – Page 6

July 7, 2023July 16, 2024

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:

July 1, 2023August 29, 2024

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.

June 24, 2023July 1, 2023

Updates on the Insurance (Bond) Claims That I’ve Filed Against CA DOJ and FTB

My first Insurance (Bond) Claim against FTB employee Grace LeBleu and CA DOJ employee Anna Barsegyan was denied on the grounds that the conspiracy to expose my and my husband’s social security numbers happened more than a year ago.

On April 20, 2023, I filed a revised claim against Michelle M. Mitchell (claim and evidence below). She is the Coordinating Supervisor in the California Department of Justice’s Public Records Department, who violated California Government Code Section 1460 by refusing to furnish Barsegyan’s bond/insurance information. She also committed fraud by telling me that the laws requiring all California employees to be bonded or insured did not exist. I believe that this outright fraud was intended to stop me from exercising my right to file a claim against Barsegyan/LeBleu, which takes my claim against her beyond a civil matter to a criminal matter: the DOJ has violated 18 US Criminal Code section §1001 and 18 USC §241.

June 19, 2023September 4, 2024

How to Order an Oath of Office for California Judges and State Level Elected Officials

Note: Here are directions to order Oaths from other California State agencies.

For those of you who want to get an Oath of Office for a judge serving in California, you must request it via snail mail: California Secretary of State, Notary Public Section, PO Box 942877, Sacramento, CA 94277-0001. Attention: Toni Baxter. Enclose a check or money order for $1.00 made out to the Secretary of State.

The turn time is approximately two weeks. If you have any questions, you can call (916) 653 -3593. Since it is always a long hold time, you will want to request a call back. The caller ID when they call you back says: “(844) 488-8051 “Sutter Cmnty Cn” I didn’t answer the first time because I thought it was spam.

Here is the letter that I sent:

December 25, 2022August 18, 2023

I Have Filed a Bond/Insurance Claim Against Anna Barsegyan and Grace LeBleu

I found out about a group called Bonds For The Win that is having success fighting government corruption in school districts. A child was harmed by the mask mandate. The mom found out that all government employees are required by federal law to be bonded. If that employee/department does something harmful, the person harmed can file a claim against their bond(s). Usually, if a claim is paid, the bond company will revoke the bond and the employee(s) will be forced to resign. Using the bond claim strategy, this mom was able to get the mask mandate removed from her district. Many other parents followed suit and tried it with their own school boards, and many have also been successful.

Since my husband and I were harmed by two government employees, I decided to give filing a bond claim a try, too.

December 23, 2022

Bar Complaint Filed Against Deputy Attorney General Anna Barsegyan

On December 19, 2022, I filed a Bar Complaint against against Deputy Attorney General Anna Barsegyan where I requested that she be disbarred. Here is a quick summary of the most egregious of the allegations in the Bar Complaint. The evidence that I included to substantiate the allegations was the second Federal Criminal Complaint that I filed against her, all the evidence for the FCC, and the DOJ email chain.

I believe that Anna Barsegyan crossed the line from representing her client into actively participating in her client’s criminal cover-up. To accomplish this cover up, she used an assortment of unlawful tactics, including Harassment, Retaliation, Violation of Rights, Abuse of the Court System, and Obstruction of Justice. In doing so, she repeatedly violated the American Bar Association rules 8.4 (a), (c) and (g).

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 20, 2024

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.

December 6, 2022December 28, 2022

Legislative Change Request #2 for 2023: Tax Agencies to Comply with Due Process Laws

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 am writing to request that you enact a legislative change in the 2023 legislative cycle.
In California, a creditor is required to prove to a judge that a debt is owed and get the judge’s authorization to implement a wage garnishment, bank levy or lien. The exception is the taxation agencies. I request that this loophole be closed, and that the taxation agencies be required to prove to an independent judge that a debt/penalty is actually owed prior to implementation of collection tools.

The Franchise Tax Board has a proven track record of egregious procedural irregularities, including accounting irregularities and irregularities in the processing of Protests. These irregularities lead to the false imposition of wage garnishments, liens and levies (more details can be found in my other requests: Close the Married Loophole and Legislative Change Request #3 — Repeal R&TC 19179(c)(2)). Here is one example that I personally experienced:

December 6, 2022December 28, 2022

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

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
—