1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                         450 N STREET

            3                    SACRAMENTO, CALIFORNIA

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            8                     REPORTER'S TRANSCRIPT

            9                       JANUARY 11, 2012

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           15                        FINAL ACTIONS 

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           27                     REPORTED BY:  Kathleen Skidgel  

           28                                    CSR NO. 9039




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            1                         P R E S E N T

            2            

            3   For the Board              Jerome E. Horton 
                of Equalization:           Chairman
            4   
                     
            5                              Michelle  Steel
                                           Vice-Chairwoman
            6   
                
            7                              Betty T. Yee 
                                           Member
            8   
                
            9                              George Runner
                                           Member
           10   
                
           11                              Marcy Jo Mandel 
                                           Appearing for John         
           12                              Chiang, State Controller   
                                           (per Government Code 
           13                              Section 7.9)
                
           14   
                                           Diane G. Olson 
           15                              Chief 
                                           Board Proceedings Division
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           17                           ---oOo---

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            1                                      450 N STREET

            2                                      SACRAMENTO, CALIFORNIA

            3                                      JANUARY 11, 2012

            4                           ---oOo--- 

            5            MR. HORTON:  Ms. Olson.

            6            MS. OLSON:  Our next is those matters that have 

            7   been taken under submission.  

            8            Our first one is C1, Donald G. Sheridan and 

            9   Judith -- Judith C. Sheridan.  

           10                           ---oOo---

           11           DONALD G. SHERIDAN and JUDITH C. SHERIDAN

           12                        NO. 486394 (UT)

           13                           ---oOo---

           14            MR. HORTON:  Members, is there a motion?  

           15            Discussion, please.  

           16            MS. MANDEL:  Um, it's a very sympathetic case, 

           17   but I don't -- I -- I don't think that the law is there 

           18   for them.  

           19            So, um, I don't know what their financial 

           20   situation is.  So I guess I would move, um, the staff 

           21   recommendation.  And then if there are financial issues, 

           22   certainly staff should discuss the options that are 

           23   available to people.

           24            MR. HORTON:  Thank you.  

           25            Moved by Member Mandel to adopt staff 

           26   recommendation.  Second by Member Yee.  As a caveat, to 

           27   advise staff to work with the taxpayer to address any 

           28   financial concerns or challenges that they may have.  




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            1            Objection, Members?  

            2            Hearing none, such will be the order.  

            3            Ms. Olson.  

            4            MS. OLSON:  Our next item is C3, Santiago 

            5   Rodriguez.  

            6                           ---oOo---

            7                     C3 SANTIAGO RODRIGUEZ

            8                          NO. 361129

            9                           ---oOo---

           10            MR. HORTON:  Discussion, Members?  

           11            Is there a motion?  

           12            MS. YEE:  Move the staff recommendation.  

           13            MR. HORTON:  Move staff recommendation by 

           14   Member Yee.  Second by Member Mandel.  

           15            Objection?  

           16            Hearing none, such will be the order.  

           17                           ---oOo---

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            1                    REPORTER'S CERTIFICATE

            2   

            3   State of California    )

            4                          )  ss

            5   County of Sacramento   )

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            7            I, KATHLEEN SKIDGEL, Hearing Reporter for the 

            8   California State Board of Equalization certify that on 

            9   January 11, 2012 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 4 constitute a complete and accurate 

           14   transcription of the shorthand writing.

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           16   Dated:  January 12, 2012

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           19                          ____________________________

           20                          KATHLEEN SKIDGEL, CSR #9039

           21                          Hearing Reporter

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