February 2026 – FTB Fighter

February 18, 2026February 18, 2026

I was a guest on Paul Preston’s Agenda 21 Radio

On Friday, January 30, Paul Preston had me on the third hour of his show. I come in at the 2-hour, 11-minute mark. For some reason, I was unable to embed the video, so just click on the link to see the video. Show Notes:

2 hours, 12 minutes – 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” funds, FTB aggressively harassed me to pay the “outstanding balance” and imposed penalties for “paying late.” Here is the list of payments: https://gwsandiego.net/blog/wp-content/uploads/2021/02/chart-of-payments-made-to-FTB-updated.pdf

2:13 – Certain that I had been ensnared in an embezzlement and racketeering scheme, in 2020, I filed suit in San Diego Superior Court: https://gwsandiego.net/blog/?p=217.

February 13, 2026February 16, 2026

Update on the Elected Officials Without Oaths: The State Controller Has Been Served With A Notice To Cease And Desist!

On Thursday, February 12, 2025, State Controller Malia Cohen was served with a Notice to Cease and Desist from paying Lt. Governor Eleni Kounalakis and the 28 State Senators who have not filed oaths with the Secretary of State as is required per the California Constitution and assorted laws.

The relevant California Constitution clauses and California laws are detailed in the Notice.

I have given Ms. Cohen 10 (ten) business days to stop paying them and 30 (thirty) days to claw back all funds previously paid. Failure to do so will result in legal action by “we the people.” I’ll update if she responds.

Failing to file an Oath is a federal felony. Per 5 U.S. Code § 3331, every elected or appointed government official must sign an Oath of Office. Anyone working unlawfully without said executed oath is considered to be a foreign agent posing as a government agent and subject to prosecution under US Criminal Code Title 18 U.S.C. § 912.

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.

February 7, 2026February 8, 2026

FTB’s 8 Schemes To Overcharge Taxpayers

For those that prefer video, here is a 12-minute speech that I made to State Controller Betty Yee via webinar in December 2020, which sums up the info below. We’re also working on a documentary series exposing the corruption.

The over-simplified explanation of the schemes that I got ensnared in is that the Franchise Tax Board does not apply the money that you send them to your account right away. Then they charge you penalties for “paying late.” Then they over-charge interest on these penalties.

But you have to understand that the reason that they’ve been getting away with their criminal activities is because tax law is complicated, and they work the complex nature of the laws to deceive the public on what the laws actually say.

February 1, 2026March 8, 2026

Oaths & Salary Info for BAR, BOE, DOF, DGS, DOJ, FTB, GovOps, OLC, OTA, SCO, State Assembly, State Senate, and Superior Court Employees

Oaths of Office are for partisan politicians: people who are elected, are appointed by someone who was elected, or work for one of the above. Oaths of Office expire at the end of the elected person’s term and new oaths must be taken each term (except for the state senate, which is a four year term, but their oaths are only valid for two years at a time). Oaths of Allegiance are for permanent employees who stay on no matter how the partisan winds blow. Oaths of Allegiance last for the duration that person is on that job.

A previous post explains the importance of Oaths and Bonds/Insurance, how order Oaths and proof of Bonds/Insurance, and what to do if you find an Oath/Bond violation. A more recent post gives more info on the how it appears the California State government may be illegitimate due to the lack of bonds/insurance.

I am slowly but steadily uploading all the Oaths that I have collected and linking to their salary information. If you are looking for a particular person’s Oath, check below to see if I already have it. If a name is listed but the Oath has not yet been uploaded, ping me and I’ll get it uploaded ASAP. Check back periodically because I have more Oaths ordered that will hopefully arrive soon.

California BAR Association (BAR) (Fun fact: BAR stands for British Accreditation Registry)

Henderson, Robert Jr:. Unexecuted Oath of Allegiance; No insurance; Authorities Notified

Horton-Billard, Cecilia: Unexecuted Oath of Allegiance; No Insurance; Authorities Notified

Kim, Roy: Oath of Allegiance

Harvey, Mark: Oath of Allegiance

Wallerstein, Lori: Oath of Allegiance

California Board of Equalization (BOE)