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)

• In the evidence, I submitted several additional protest letters and documented that for 2010, 2011, 2013 and 2014, our rights to protest under R&TC 19041 and 19044 (a)were consistently violated by FTB (see SUFs 29 – 67 on pages 4 – 7). 

• I documented FTB’s accounting fraud using FTB’s own records. I submitted the assorted notices that FTB issued which showed our estimated tax payments had vanished, reappeared, and then vanished again. I believe all the accounting irregularities documented in SUFs 68 – 169 (see pages 8 – 19) are damning. 

• FTB has officially recorded on their ledgers that I have paid FTB $13,479.72 more than I have paid. On SUFs 116 and 120 (pages 13 – 14), I document that the $9,000 payment shows in FTB’s accounting ledgers as simultaneously applied in two different locations. In SUF 152 (page 17), I point out that another payment of $4,479.72 shows on FTB’s books as simultaneously applied in two different locations. FTB has never explained why their records show this payment existing in two places at once or how they have reconciled the books with the overpayments.

• Another blatant of the fraud is found in SUF #s 153 – 169 (see pages 17 – 19). On 10-03-2016, FTB confirmed receipt of only $30,905 of the $XX,XXX.XX in estimated tax payments that we made for tax year 2014. Then on 06-08-2017, FTB issued a notice which stated they had received only $29,388.25 in estimated tax payments from us. No explanation was provided as to why the amount of money FTB confirmed having received from us on 10-03-2016 went down by $1,516.75. No explanation was provided as to why the remaining $XX,XXX.XX in estimated tax payments was unaccounted for. 

• I documented in SUFs 1 – 28 (see pages 1 – 3) that the NPAs for tax year 2010 and 2013 were fraudulently issued. 

• I documented in SUFs 170 – 268 (see pages 19 – 37) the aggressive unlawful harassment and coercion to pay monies that FTB knew — by their own records — was never owed. 

Specific Details Regarding Evidence included in Plaintiff’s Statement of Undisputed Material Facts (SUF)

Here are pages 1 – 19, which contain:

SUFs 1 – 15: NPAs for tax year 2010 were unlawfully issued, thus resulting in the unlawful imposition of demand penalties for tax year 2011.

SUFs 16 – 28: NPAs for 2013 were unlawfully issued, thus resulting in the unlawful imposition of demand penalties.

SUFs 29 – 35: Protest Rights were violated for tax year 2010

SUFs 36 – 46: Protest Rights and Abatement Request Rights were violated for tax year 2011

SUFs 47 – 55; Protest Rights and Abatement Request Rights were violated for tax year 2013

SUFs 56 – 67: Protest Rights and Abatement Request Rights were violated for tax year 2014

SUFs 68 – 79: FTBs accounting irregularities: Three payments for 2010 that were not credited for 1 – 2 years.

SUFs 80 – 84: FTB’s accounting irregularities: the first $9,000 “lost” payment

SUFs 85 – 104: FTB’s accounting irregularities: the $3,500 “lost” payment that took 7 years to fully locate.

SUFs 105 – 111: FTB’s accounting irregularities: the $4,393 “lost” payment

SUFs 112 -121: FTB’s accounting irregularities: the second $9,000 “lost” payment.

SUFs 122 – 127: FTB’s accounting irregularities: the $XX,XXX “lost” payment

SUFs 128 – 135: FTB’s accounting irregularities: the $7,230 “lost” payment

SUFs 136 – 143: FTB’s accounting irregularities: the $28.20 “lost” payment

SUFs 144 – 152: FTB’s accounting irregularities: too much money applied to 2013 (leading to the wage garnishment for 2011 being “underfunded”).

SUFs 153 — 156: FTB’s accounting irregularities: the $XX,XXX “lost” payment

SUFs 157 – 169: FTB’s accounting irregularities: 4.5 more “lost” payments for 2014

Here are pages 19 – 37, which contain:

SUFs 170 – 180: FTB’s unlawful harassment for tax year 2010

SUFs 181 – 217: FTB’s unlawful harassment for tax year 2011

SUFs 218 – 238: FTB’s unlawful harassment for tax year 2013

SUFs 239 – 263: FTB’s unlawful harassment for tax year 2014

SUFs 264 – 265: Evidence to Support Defendant’s Allegation that we had a filing requirement for 2013 is False.

SUFs 266 – 268: Evidence to Support Defendant’s Allegations that Our Grounds for Reasonable Cause Were Personal Hardship are False.

All of the evidence in the SUFs has different exhibit numbers and is in a different order than what has been previously submitted. I will eventually create an exhibit list, re-scan the redacted documents, and link all the evidence. It’ll take me a while, but I’ll get there eventually.