Administrative Channels – Page 7

December 6, 2022December 28, 2022

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

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 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
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November 30, 2021July 16, 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.

The full video of the 1+ hour meeting is here.

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

October 26, 2021June 28, 2026

Now Is The Time To Contact Legislators About Any Laws You Want Passed!!!

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. September is really the month you want to try to get into your legislator’s faces about the bills you would like to see introduced so that they have time to consider it, draft the bill, refine it, etc.

Bills are introduced in January. Between January and August, the bills are revised, voted on, revised some more, voted on again… The final vote is usually at the end of August, so if it didn’t pass by August, its done for the year. If it is a bill they feel strongly about, your legislator may choose to re-introduce it the next year.

October 8, 2021November 6, 2022

How FTB Covers Up Their Accounting Irregularities

As you all know, I filed a Motion to Compel on Specially Prepared Interrogatories, Set #1: Clarification of Policy and Procedure. I also prepared a second set of Interrogatories to address FTB’s accounting irregularities.

And I prepared a set of documents called “Requests for Admissions” to help clarify the methods that FTB uses to cover up the assorted policy/procedure and accounting irregularities that were addressed in the Interrogatories. Here are the questions. Many of the questions refer to attached documents. Here are documents pages 1 – 18 and 19 – 35.

October 7, 2021December 28, 2022

FTB Is Retaliatory Harassing Me

On Sunday, August 29, 2021, I attempted to file a police report with the San Diego Police Department against two FTB staff for overcharging me interest, which is the crime of fraud. Here is the proof of fraud by Alexis Bear and by Carrey Burton-Beilby. FYI, a police report is an important first step in getting a grand jury investigation launched. As a side note, I later found out that the right venue is the FBI’s website, and I did file reports against Bear and Burton-Beilby with the FBI.

On Monday, August 30, 2021, Deputy Attorney-General Anna Barsgeyan, who is FTB’s attorney for the civil case that is pending in San Diego Superior Court, made a reservation for a Motions for Sanctions hearing in our civil case. On Wednesday, September 1, 2021, she filed her Motion, requesting that the judge stop me from gathering evidence for my federal criminal complaint and that he penalize me $8,000 as a punishment for gathering the evidence that I did. She also posted my and my husband’s full social security numbers on a public website.

March 18, 2021February 11, 2024

How To Figure Out If Franchise Tax Board Overcharged You on Interest

I filed a Federal Criminal Complaint against Franchise Tax Board for Overcharging Interest. My goal is to find fellow taxpayers who have also been overcharged interest so that it can be a Class Action Criminal Complaint. So please, check to see if you have been overcharged interest. If you were overcharged and would like to join in on the Federal Criminal Complaint, please email me at: FTBFighter at protonmail dot com (I wrote it like this to avoid spam bots).

Step #1: Send a letter requesting copies of your Amortization Schedules.

This is a record of how they calculated the principal balance, how many payments you made, how the payments were applied, and how much interest was charged in the interim between each payment that was made.

February 10, 2021December 22, 2022

My Rebuttal to FTB’s Response to My 2020 Annual Taxpayer Bill of Rights Request

Here is FTB’s Response to my 2020 Annual Taxpayer Bill of Rights Requests. Here is the rebuttal that I wrote in which I detail the following:

The Interim Taxpayer Rights Advocate, Chris Smith, committed multiple counts of collusion to cover up criminal activity by misrepresenting what the law says about FTB’s practices of withholding estimated tax payments from the taxpayer’s account .

December 29, 2020July 16, 2024

FTB’s 2020 Annual Taxpayer Bill of Rights Meeting

Here is the full speech that I tried to give at FTB’s 2020 Annual Taxpayer Bill of Rights Meeting (12 minutes).

For those that prefer reading over video, here is the written speech.

Unfortunately, State Controller Yee muted me after 5 minutes. Here is how the speech sounded to the FTB audience:

CA FTB Dec 18 2020 Call Video 1

The whole meeting is here: https://www.youtube.com/watch?v=FTgFO5uADxo. My speech is from 51:24 – 57:21

Usually, FTB lets people speak for 8 minutes, and last year they let me talk for 11 minutes without cutting me off.

Controller Yee said that they had already received my written submission (which was longer and more detailed than the speech), and all of the requests I’d made would be addressed in their response due on February 1, 2021.

Just like last year, FTB did not deny any of the allegations that I made, neither verbally at the meeting nor in their written response . If my allegations were false, FTB would have denied them.

I think it was obvious to everyone that regularly attends these meetings that the Board knew what I was going to say and the Board cut the time short this year stop me from speaking the truth.