Table of Contents of My FTB Fight

I know that my website can be difficult to navigate, so here is a “FTB Table of Contents”: a list of what I have done with links to more information on each item. I am still working on adding links, so if you need more information ASAP on a particular topic, post a comment and I will make digging that particular info up a priority.

• The issue that started it all:

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 fund,” FTB aggressively harassed me to pay the “outstanding balance” and imposed penalties for “paying late.” Here is the list of payments.

• The Bona Fide Criminal Schemes I’ve Uncovered:

The 8 schemes to overcharge taxpayers that were documented via court records.

More information on how FTB covers up its accounting irregularities.

Eventually, I figured out that many government agencies defraud constituents using the same strategies that were used on me.

• The Administrative Process (FTB’s internal bureaucracy)

I filed an Abatement Request (now called a Request for Refund) for tax year 2010. FTB never responded. A FTB employee lied to me and told me that if FTB didn’t respond, I was out of luck. The woman who “found” our “lost” money kindly reopened the request. It was denied without being reviewed. FTB also denied tax years 2011 and 2013, even though we had not yet applied.

I complained to the Taxpayer Advocate, Susan Maples, about the unlawful denials. Ms. Maples stated that they were lawful.

• The Legal Process (Statutory Law)

In 2017, I filed an appeal with the administrative law court to try to get my penalties refunded.

During the case, I was assigned a free student attorney that worked for FTB to represent me. This was my student attorney’s brief that I rejected. My attorney then fired me for wanting to address the accounting fraud and all my attempts to contact FTB, which FTB had redacted and omitted from the records they’d submitted to OTA.

Here was the Brief that I wrote, the video of the Oral Arguments I made at the hearing, the transcript of the Oral Arguments, and the Accusation that I filed against FTB’s attorney Eric Yadao in the CA Supreme Court for improperly redacting and omitting exculpatory evidence to hide his employer’s accounting fraud schemes.

When I lost the administrative court case, I filed an appeal in San Diego Superior Court.

Here are some of the SDSC court documents:

In FTB’s Response Brief, they never denied any of my allegations. They simply pretended that I’d made different allegations and argued against what they’d made up. This tactic was used through the entirety of the case. Failure to deny constitutes admission of truth, and FTB never denied the crimes perpetrated against me.

Demurrer: FTB’s response to my Complaint had no relevance to what I’d written in the Complaint, and the Demurrer was a request for a better answer. I later figured out this was a trick “the system” utilized to deny my right to have my case properly tried. The defense pretended my arguments were different than what I’d written, and the judge went with their version of the case and never acknowledged mine.

Specially Prepared Interrogratories, Set #1: Clarification of Policies and Procedures

Specially Prepared Interrogatories, Set #2: Accounting Irregularities.

Motion to Compel Further Response to Demand for Documents filed 12-15-2020: I tried to get more information on accounting irregularities that appeared to be fraud. FTB’s documents stated withheld payments were “no payments” and FTB stated under penalty of perjury that they don’t keep accurate records.

I took the evidence FTB propounded in that SDSC case and highlighted all the accounting fraud and sent it to the FBI. The FTB and DOJ retaliated by filing a Motion for Sanctions, asking the judge to financially penalize me for contacting authorities and to order me to stop making allegations of government corruption. They also publicly posted my and my husband’s social security numbers on the internet via that Motion.

As I documented in my Opposition to FTB’s Motion and My Motion for Sanctions against FTB, the posting of the private information had to have been intentional — too many highly competent people made too many mistakes.

Second Motion to Compel: Clarification of FTB’s Policies and Procedures.

Statement of Undisputed Material Facts. In their response, FTB did not deny the allegations of accounting fraud or unlawful harassment; FTB stated they were irrelevant to the case (because they pretended the allegations of accounting fraud had never been made).

Here is more proof of egregious accounting irregularities –– so egregious, they appear to be fraud.

I lost the SDSC case, too, in a ruling as jaw droppingly corrupt as the OTA ruling. He also sanctioned me $1,500 for filing reports with the FBI and for filing the Federal Criminal Complaints. In my Oral Arguments, I called the judge out for his corruption. He responded by threatening me to stop making allegations of government corruption.

• BAR Complaints (Statutory Law)

I filed BAR Complaints against two FTB employees for rigging my administrative law case, the attorney that was supposed to be representing me (Craig Shaltes) and the attorney representing FTB (Eric Yadao). When the BAR sided with the FTB employees, I filed an Accusation (which was basically a request to appeal the BAR’s decision) in the CA Supreme Court against Eric Yadao. The CA Supreme Court declined to take the case and failed to give a reason.

I filed two BAR complaints against FTB’s lawyer in the San Diego Superior Court case, Deputy Attorney General Anna Barsegyan. The BAR stated they are not required to investigate complaints if there was a judge on the case.

The BAR’s policy is to not disclose complaints against attorneys when requested in accordance with the California Public Records Requests Act (the CA equivalent of FOIA), so there is no way for the public to know what kind of shenanigans lawyers have been accused of.

• Constitutional Law (AKA Common Law)

I filed a Federal Criminal Complaint against two FTB employees, Alexis Bear and Carrey Burton-Beilby, for committing fraud and Deputy Attorney General Anna Barsegyan for harassment and retaliation for exposing the fraud.

I filed a second Federal Criminal Complaint against two different FTB employees, Keith Swank and Chelsea Hubbard, along with Deputy Attorney General Anna Barsegyan, for covering up fraud. I also named Grace LeBleu as a co-conspirator. More information.

My Wiener Campaign to oust Scott Wiener from office for working unlawfully without an oath (via common law): Notice of Legal Violations, Writ of Quo Warranto, and Certificate of Default. Since Common Law currently has no teeth, when the State Senate failed to make Wiener file an oath, I stated a Petition.

I testified in a Common Law Civil Grand Jury Hearing.

• I’ve filed multiple complaints with the Office of Insurance and Risk Management (ORIM)

I filed two ORIM complaints against Deputy Attorney General Anna Barsegyan and FTB employee Grace LeBleu for unlawful harassment by conspiring to post my and my husband’s social security numbers on the internet.

I filed an ORIM claim for FTB overcharging interest by not fully crediting payments made.

I filed an ORIM claim for FTB refusing to disclose policy and procedure regarding payments that are supposed to be immediately applied (the embezzlement scheme).

I filed an ORIM claim for FTB refusing to disclose policy and procedure surrounding their Notice of Proposed Assessment, which I believe to be a lynchpin of their racketeering scheme.

I filed an ORIM claim for the majority of the FTB executive staff not having properly executed oaths, which are required by federal and state law. Working for the government without fully executing an oath to uphold the constitution is a felony.

• I’ve filed multiple complaints with the California Auditor’s Office

They confirmed that they opened an audit on one of the complaints.

• I’ve filed multiple complaints with the FBI

Carrey Burton-Beilby and Alexis Bear for directing me to send more money than the bills were stated was due, then falsifying FTB’s records to make it appear that was always the amount due.

• I’ve made numerous requests at the Annual Taxpayer Bill of Rights Meetings (since the speeches are time limited, the written requests are longer and more detailed than the oral requests).

2017 written requests (no oral); FTB’s Resolution

2018 written request and oral requests; FTB’s Response (note they changed the name of their document after I called them out on fraud for their 2017 resolution)

2019 written request and oral requests; FTB’s Response; my rebuttal

2020 written request and oral requests; FTB’s Response; my rebuttal

2021 written request and oral requests; FTB’s Response

2022 written request and oral requests; FTB’s Response

2023 written request and oral requests; FTB’s Response

2024 written request and oral requests; FTB’s Response

2025 written request and oral request; FTB’s Response; my analysis.

• I’ve made multiple legislative requests to my own legislators and the legislators on the tax committees.

Repeal four laws that allow FTB to evade due process laws (2026)

Tax Agencies to Comply with Due Process Laws (2022, 2023 and 2025)

Repeal R&TC 19179(c)(2) as it is unconstitutional and FTB is abusing it to unlawfully retaliate against people (2023)

Close the Married Loophole: CA treats married people as if they were single until they file a return for that tax year, so if they file late, they have to pay more estimated taxes, penalties and fees than if they’d been recognized as married (2023, 2022).

• I’ve contacted many government officials to try to get these unlawful schemes stopped:

In July 2017, I sent a letter to FTB outright accusing them of running an embezzlement and racketeering scheme. In December 2017, I forwarded it on to GovOps.

In August 2017, I sent several letters to the State Controller’s Office and the CDTFA.

In November 2017, I sent a letter to FTB’s Taxpayer Advocate and the State Controller complaining that Lila Fedler in the Taxpayer’s Advocate’s office misrepresented the contents of statutes to me and tried to deny me my right to submit a request at the ATBOR meeting.

In November 2017, I sent a letter to the Taxpayer Advocate accusing FTB of targeting the vulnerable for criminal schemes. I also complained about FTB still not finding my “lost” money and the notice I’d just received that they’d “lost” even more money.

In December 2017, I sent a complaint letter to FTB’s Taxpayer Advocate and the State Controller that instead of locating the “lost” funds, FTB claimed that I hadn’t factored in the penalties and the matter was now resolved. So basically, they tried to sweep the accounting fraud under the carpet instead of addressing it.

In December 2017, I sent a letter to FTB’s Taxpayer Advocate and CEO, GovOps, Governor Brown, and FTB’s Board of Directors, calling FTB out for the felony of misrepresenting the contents of laws in order to cover up their racketeering scheme.

In December 2017, I sent another letter to FTB accusing them of committing fraud. I copied Governor Brown, FTB’s Board of Directors, GovOps, The Taxpayer Advocate and FTB’s CEO.

In December 2017, I sent a letter to Governor Brown, GovOps, and the FTB’s Board Members demanding that the head of the DoF be fired for failing to do his job of overseeing FTB (note, in the letter, I spelled his representative’s name wrong. Proper spelling is Eraina Ortega). I also asked for an investigation to be launched.

In April 2018, I sent a complaint letter to Governor Brown and other legislators.

• Oaths and Bonds

I have been collecting oaths for State Level government workers, some elected, some permanent employees at various agencies.

Information on oaths and bonds laws (both CA and federal). This short video gives a quick run down on both. This post has more detailed information on CA no longer issuing bonds and shortening the oath.

Notice to State Controller Cohen demanding she Cease and Desist from paying Lt. Governor Eleni Kounalakis and the 28 State Senators who have not filed oaths with the Secretary of State. Here is more information to help understand the bigger picture.

Info on how to order copies of Oaths of Allegiance and/or report oath violations. How to order Oaths of Office for judges/elected officials.

• Migrants

The Franchise Tax Board is paying NGOs $10 – $20 million per year to hunt down illegal aliens and sign them up for taxpayer identification numbers. Here is a video of United Way bragging about how many migrants they’ve helped get numbers as part of this program.

FTB admits that it is issuing its own tax identification numbers, separate from the federal government.

I made a public records request for documentation on how much each NGO receives. I have uploaded the records at the bottom of this post.

One of the recipients of the money to hunt down illegals is Dreams for Change (DFC), who has had many allegations of staff sexually assaulting clients, amongst other heinous allegations. United Way and Golden State Opportunity get the money from FTB, then pass some of it on to DFC. I tried to get DFC unapproved as a subcontractor. United Way responded by deceptively changing their website so that it appeared other organizations were offering the help — people had no idea they were actually working with DFC: June 2026 attempted speech and follow up email, July 2026 email and follow up email.

Revenue and Tax Code 18537 was signed into law in January of 2026 . The State of CA agrees to turn a blind eye to the exploitation of illegal aliens as long as the state gets a cut of the money; therefore, the state itself is involved in labor trafficking. I confronted Catherine Blakespear, who is fraudulently posing as a state senator, about voting for it when she claims to be a proponent of preventing human trafficking.

• California Public Records Requests (the CA equivalent of FOIA)

FTB Response on December 26, 2025 where they confirm the FTB does issue its own identification numbers separate from federal numbers.

• Videos

In 2020, I made a series of short videos talking about my experience with the Franchise Tax Board and all that I had uncovered at that point.

I posted a series of short videos made by David Muirland about the shady way tax laws were enacted and the unlawful mechanisms used to enforce the questionable laws.

• Articles I’ve Written for Other Publications:

Reader’s Editorial: Nonprofit continues aiding families despite allegations of sexual abuse by staff — March 9, 2026

Is San Diego State Senator Dr. Akilah Weber Pierson Involved in Human Trafficking? — March 8, 2026

California’s Income Tax Agency Has Several Questionable Programs Involving Illegal Aliens — February 18, 2026

The California State Controller Has Been Served With A Notice To Cease And Desist From Paying the Elected Officials Working Unlawfully Without Oaths! – February 14, 2026

Speech to Government Exposing California’s Off-the-Books Spending Account, Funded By Unlawfully “Borrowing” Tax Payments — December 17, 2025

How Will Betty Yee Govern, if Elected? — October 12, 2025

California’s Income Tax Agency Has Admitted That They Can Still Manually Fraudulently Inflate Balances Due — June 20, 2025

California’s Scheme to Ramp Up the Number of “Legal” Residents — June 10, 2025

IRS was supposed to launch their free online income tax filing service this year. They just put it “on hold.” — June 4, 2025

California’s Income Tax Agency is Paying Non-Governmental Organizations to Sign Up Illegals for State Tax ID #s — June 2, 2025

• Miscellaneous

Instructions on how to request your own data from FTB. For pubic information, simply send an email to FTBDisclosureOffice@ftb.ca.gov

• On the To Do list:

File a complaint with the California Office of Administrative Law 

Note: I am not suicidal, I don’t have depression issues, I am a careful driver, I rarely drink alcohol, and I do not use drugs of any kind (not even aspirin). My family lives a wholesome life. If something happens to me or my family that is out of character for us, we were set up by the State of California as revenge for exposing their crimes.