1       BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                   5901 GREEN VALLEY CIRCLE

            3                    CULVER CITY, CALIFORNIA

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            8                     REPORTER'S TRANSCRIPT

            9                        APRIL 25, 2012

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           16                        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   
                                           Joann Richmond 
           15                              Chief 
                                           Board Proceedings Division
           16   

           17   For Staff:                 David Levine
                                           Tax Counsel
           18   

           19                           ---oOo---

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            1                                    5901 GREEN VALLEY CIRCLE

            2                                     CULVER CITY, CALIFORNIA

            3                                              APRIL 25, 2012

            4                           ---oOo--- 

            5            MR. HORTON:  Ms. Richmond, let's return to C2 

            6   yesterday, if we can.  

            7            MS. RICHMOND:  Yes, our next item is C2.  

            8            MR. HORTON:  Okay.  

            9            MS. RICHMOND:  Heartbeat, Inc.  This item was 

           10   put over from yesterday's meeting for decision.  

           11                           ---oOo---

           12                      C2 HEARTBEAT, INC.

           13                          NO. 417580

           14                           ---oOo---

           15            MR. HORTON:  Okay.  Discussion, Members?  

           16            Member Mandel.  

           17            MS. MANDEL:  Sure.  Thank you for the, uh, 

           18   opportunity to look at this.  And my only, um, question 

           19   or comment would be that the taxpayer indicates that at 

           20   some time, it's not exactly clear to me whether it was 

           21   with the original audit or on the reaudit, that, um, she 

           22   gave what she calls an original traffic log book to the 

           23   auditor for review.  And she's saying she has not yet 

           24   received it back.  So, could you just check with the 

           25   Department?  

           26            MR. LEVINE:  We'll ask the Department to 

           27   confirm it hasn't retained any records -- 

           28            MS. MANDEL:  Okay.  




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            1            MR. LEVINE:  -- that it should return.  

            2            MS. MANDEL:  Thank you.

            3            MR. HORTON:  Further discussion, Members?  

            4            Members -- is there --

            5            MS. MANDEL:  Oh, so then, um -- okay.  Uh -- 

            6   uh, move to, uh, redetermine.  

            7            MS. YEE:  Second.  

            8            MR. HORTON:  It's been moved by Member Mandel 

            9   to redetermine.  Second by Member Yee.  

           10            Without objection, Members, such will be the 

           11   order.  

           12                           ---oOo---

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            1                    REPORTER'S CERTIFICATE

            2   

            3   State of California    )

            4                          )  ss

            5   County of Sacramento   )

            6   

            7            I, KATHLEEN SKIDGEL, Hearing Reporter for the 

            8   California State Board of Equalization certify that on 

            9   *datetaken I recorded verbatim, in shorthand, to the 

           10   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:  May 2, 2012

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           19                          ____________________________

           20                          KATHLEEN SKIDGEL, CSR #9039

           21                          Hearing Reporter

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