1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 8 REPORTER'S TRANSCRIPT 9 NOVEMBER 19, 2009 10 11 12 ITEM C6 13 JULIE LYNN COSSEY 14 HELD OVER FROM NOVEMBER 18, 2009 15 16 FINAL ACTION 17 18 19 20 21 22 23 24 REPORTED BY: JULI PRICE JACKSON 25 CSR NO. 5214 26 27 28 1 1 2 P R E S E N T 3 4 For The Board Betty Yee of Equalization: Chairwoman 5 6 Jerome E. Horton Vice-Chair 7 Bill Leonard 8 Member 9 Michelle Steel Member 10 Marcy Jo Mandel 11 Appearing for John Chiang State Controller 12 (per Government Code Section 7.9) 13 Diane G. Olson 14 Chief, Board Proceedings Division 15 16 ---OOO--- 17 18 19 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 NOVEMBER 19, 2009 4 ---o0o--- 5 MS. OLSON: Our next items are the final 6 actions, those items that were submitted from this 7 morning. 8 And we do have one item, C6, held over from 9 yesterday. 10 ---o0o--- 11 C6 JULIE LYNN COSSEY 12 NO. 441252 13 ---o0o--- 14 MS. YEE: Oh, okay. Let's go back to the item 15 that was held over from yesterday. 16 Members, this is item C6 under our Sales and 17 Use Tax Appeals. The matter was Julie Lynn Cossey. 18 Is there a motion? 19 MS. MANDEL: I'd move to -- 20 MS. STEEL: I had the motion. 21 MR. LEONARD: I thought there was a motion. 22 MS. MANDEL: There was a motion, yeah. 23 MS. YEE: Oh, I am sorry. 24 MR. LEONARD: Was it -- procedurally was it -- 25 did the motion fail? 26 MS. YEE: The motion failed. 27 MR. LEONARD: Or was it simply put over? 28 MS. YEE: The motion failed. 3 1 MS. OLSON: The motion failed and you put it 2 over for today. 3 MR. LEONARD: Okay. 4 MS. YEE: Okay. 5 MR. LEONARD: Make a new one. 6 MS. YEE: As a refresher, the motion yesterday 7 was to abate the interest but otherwise redetermine. 8 MS. OLSON: It was Ms. Steel's motion. 9 MR. LEONARD: Ms. Steel's motion. 10 And I believe I seconded. 11 MS. YEE: You did. 12 MR. HORTON: I don't know if it would be 13 helpful if I make a motion to -- to support staff's 14 position? 15 MS. YEE: Okay. 16 MR. LEONARD: It wouldn't be helpful, but it 17 would resolve the matter. 18 MR. HORTON: Yeah. 19 MS. YEE: Okay. Motion by Mr. Horton to adopt 20 the staff recommendation. 21 Is there a second? 22 MS. MANDEL: Second. 23 MS. YEE: Second by Ms. Mandel. 24 Please call the roll. 25 MS. OLSON: Madam Chair? 26 MS. YEE: Aye. 27 MS. OLSON: Mr. Leonard? 28 MR. LEONARD: No. 4 1 MS. OLSON: Ms. Steel? 2 MS. STEEL: No. 3 MS. OLSON: Mr. Horton? 4 MR. HORTON: Aye. 5 MS. OLSON: Ms. Mandel? 6 MS. MANDEL: Aye. 7 MS. OLSON: Motion carries. 8 MS. YEE: Thank you. 9 ---o0o--- 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 5 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, JULI PRICE JACKSON, Hearing Reporter for the 8 California State Board of Equalization certify that on 9 NOVEMBER 19, 2009 I recorded verbatim, in shorthand, to 10 the best of my ability, the proceedings in the 11 above-entitled hearing; that I transcribed the shorthand 12 writing into typewriting; and that the preceding pages 1 13 through 5 constitute a complete and accurate 14 transcription of the shorthand writing. 15 16 Dated: DECEMBER 1, 2009 17 18 19 ____________________________ 20 JULI PRICE JACKSON 21 Hearing Reporter 22 23 24 25 26 27 28 6