1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 5901 GREEN VALLEY CIRCLE 3 CULVER CITY, CALIFORNIA 4 5 6 7 8 REPORTER'S TRANSCRIPT 9 APRIL 25, 2017 10 11 12 13 14 15 FINAL ACTIONS 16 17 18 19 20 21 22 23 24 25 26 27 REPORTED BY: Jillian M. Sumner 28 CSR NO. 13619 1 1 P R E S E N T 2 For the Board of Equalization: Diane L. Harkey 3 Chair 4 Sen. George Runner (Ret.) Member 5 Jerome E. Horton 6 Member 7 Fiona Ma, CPA Member 8 Yvette Stowers 9 Appearing for Betty T. Yee, State Controller 10 (per Government Code Section 7.9) 11 Joann Richmond 12 Chief Board Proceedings 13 Division 14 For Board of Equalization Staff: Anthony Epolite 15 Tax Counsel IV Legal Department 16 17 18 ---oOo--- 19 20 21 22 23 24 25 26 27 28 2 1 5901 GREEN VALLEY CIRCLE 2 CULVER CITY, CALIFORNIA 3 APRIL 25, 2017 4 ---oOo--- 5 MS. HARKEY: Now, Ms. Richmond, please 6 introduce your next item 7 MS. RICHMOND: Would you like to take up 8 item B2? This was a waived appearance. Or would you 9 prefer to take it up later in the day? 10 MS. HARKEY: We can take up B2. 11 MS. RICHMOND: So Item B2 was Bozena B. 12 Wrobel. 13 ---oOo--- 14 ITEM B2 15 BOZENA B. WROBEL 16 NO. 948233 17 ---oOo--- 18 MS. HARKEY: I'll let everybody get to their 19 book. 20 Okay. Members, is there a motion here? 21 MS. STOWERS: Move to sustain the Franchise 22 Tax Board; deny the claim for refund. 23 MS. HARKEY: Do we need to have it 24 introduced? I'm sorry, did I step out here? Do we 25 need to have the items introduced? 26 MR. EPOLITE: I don't recall whether we -- 27 MS. HARKEY: Well, let's just do it for the 28 record. I'm sorry. 3 1 MR. EPOLITE: Okay. Good morning, Madam 2 Chair and Members of the Board. 3 The issue before the Board in this appeal is 4 whether the appellant has shown reasonable cause for 5 failing to reply to the demand for tax return. 6 MS. HARKEY: Thank you. 7 And you made a motion, Ms. Stowers? 8 MS. STOWERS: I restate my motion to sustain 9 the Franchise Tax Board; deny the claim for refund. 10 MR. HORTON: Second. 11 MS. HARKEY: Any objection? 12 Such will be the order. Thank you. 13 ---oOo--- 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 4 1 REPORTER'S CERTIFICATE 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, Jillian Sumner, Hearing Reporter for 8 the California State Board of Equalization certify 9 that on April 25, 2017 I recorded verbatim, in 10 shorthand, to the best of my ability, the 11 proceedings in the above-entitled hearing; that I 12 transcribed the shorthand writing into typewriting; 13 and that the preceding pages 1 through 4 14 constitute a complete and accurate transcription of 15 the shorthand writing. 16 17 Dated: June 1, 2017 18 19 20 ____________________________ 21 JILLIAN SUMNER, CSR #13619 22 Hearing Reporter 23 24 25 26 27 28 5