Shellie L. Hughes serves as tax counsel to Board of Equalization Chairman Jerome E. Horton. Prior to joining the Board Members office, Ms. Hughes worked for the Board of Equalization's Legal Department Appeals Division in the area of business and special taxes.
Prior to practicing law, Ms. Hughes owned a bookkeeping business. While in law school, she was Vice-President of the McGeorge Tax Law Society and participated in VITA (Volunteer Income Tax Assistance), a program that offers tax return preparation services to low-income taxpayers, including students. Ms. Hughes also became involved with the Board of Equalization's Tax Appeals Assistance Program (TAAP), where she advised appellants with pending appeals before the Board, researched and drafted appeals briefs, and handled other matters on behalf of appellants.
In 2005, Ms. Hughes served as an intern at the Franchise Tax Board in the Multistate Tax Bureau. Among other assignments, she researched and assisted with general legal matters involving the unitary business concept and the apportionment and allocation of the income of multijurisdictional businesses.
Ms. Hughes graduated, with distinction, from McGeorge School of Law in 2006, and received her JD degree with a tax concentration. She received her BA degree in Political Science from the University of California, Santa Barbara in 1992. Ms. Hughes is a member of the Taxation Section of the State Bar of California and currently serves as the Chair of the Sacramento Chapter, Young Tax Lawyers group. She is admitted to practice law in California.
Ms. Hughes has one son and two daughters, and was formerly a foster parent.
Kari Hammond has worked for the State of California for more than 25 years. She served in a management and administrative leadership role with the Governor's office and the Department of General Services (DGS), for 13 years as a Fiscal Project Manager. She was a respected leader in establishing workload priorities, managing staff assignments, and preparing fiscal reports, all of which earned her the reputation of properly executing numerous Capital Outlay Projects within budget and on time.
The balance of her state service has been in a management role with the BOE where she has been responsible for developing educational compliance tools, organizing outreach efforts and events, and creating the BOE strategy for communicating with the general public and taxpayer groups. Her educational and outreach policy papers on new tax programs are models for the agency and include the implementation of the Fire Protection Fee, the Use Tax (Nexus), the Tax Gap, Timber Tax, and the eWaste Fee.
Responsibilities for the day-to-day operations include signing personnel documents; overseeing and managing all assignments pertaining to conferences, events, taxpayer communications and activities; and carrying out policies and directions regarding constituent and taxpayers services throughout the Fourth District.
Culver City District Office
Gilbert A. Smith joined the Board of Equalization in 1980, and now serves as the District Principal Auditor at the Culver City office. He is responsible for the Audit Department and oversees the entire audit program which includes the selection and processing of audits, customer outreach, and staff building.
Mr. Smith is a graduate of California State University, Los Angeles, and for the last 11 years, he has taught a course in State and Local Taxation. Mr. Smith has also lectured on Multi-level Government Funding at the International Taxation Academy in Taiwan. Mr. Smith has a long and commendable record of service to the Board of Equalization and his philosophy is to honor the public through excellent and courteous service.
Norwalk District Office
Dina M. Hay is the Norwalk District Administrator in the Sales and Use Tax Department. She joined the Board of Equalization in November 2005 and has a distinguished career as a Business Taxes Representative in Arcadia and Santa Ana; Business Taxes Compliance Specialist in the City of Industry; Business Taxes Compliance Supervisor II, Fuel Taxes Investigations and Enforcement Section in the City of Riverside; and Southern California Area Administrator, Investigations Division in Riverside and Norwalk.
In her current position, Ms. Hay is responsible for the administration of the sales and use tax program in the Norwalk District. She performs her duties under the general administrative direction of the Chief of Field Operations. It is her responsibility to work cooperatively and effectively with taxpayers and staff. Ms. Hay prides herself on striving for excellence in all of her endeavors, leading by example, and being flexible and open to new ideas.
Ms. Hay received her B.S. degree in Business Administration, with magna cum laude honors, from California Polytechnic University in Pomona. Her major area of study was management and Human Resources.
Van Nuys District Office
Warren Klomp has served as the Business Taxes Administrator in the Van Nuys District Office for the last five years. A veteran of over 26 years at the Board of Equalization (BOE), Mr. Klomp has served as a supervisor or a manager for over 23 years both in the Special Taxes Department and in the branch and district levels of the Sales and Use Tax Department.
Mr. Klomp has been involved with piloting and implementing of several statewide programs designed to improve taxpayer education and close the tax gap.
Mr. Klomp earned a B.S. Degree in Business Administration from California State Polytechnic University, Pomona. Prior to joining the BOE, worked for a family-owned business, gaining valuable experience related to small business operations.
West Covina District Office
Sheila C. Montooth is the District Administrator in the 4th District's West Covina District Office in the Sales and Use Tax Department.
Ms. Montooth has been with the California State Board of Equalization (BOE) for 37 years and assumed her current assignment in June, 1987. In her position, she is responsible for planning, organizing, managing and directing the Sales and Use Tax program in the district in cooperation with the principals and first line supervisors. In addition, she evaluates the audit, compliance and administrative policies and procedures to ensure that the sales and use tax laws are uniformly applied.
During her tenure with the BOE, Ms. Montooth has performed in a variety of positions including; District Administrator in West Covina, Hollywood, and Downey; Branch Office Supervisor in Lakewood/Long Beach; Supervising Tax Auditor in West Los Angeles; and in Pasadena, Staff Tax Auditor, Associate Tax Auditor and Tax Auditor I and II.
Ms. Montooth earned a B.S. degree and an MBA in Public Administration from California State University, Los Angeles. She is also a Certified Public Accountant.
Board of Equalization
Franchise Tax Board
5901 Green Valley Circle
Suite 200, 90230-6948
(PO Box 3652, 90231-3652)
12440 E. Imperial Highway
Suite 200, 90650-8397
(PO Box 409, 90651-0409)
15350 Sherman Way
Suite 250, 91406-4203
(PO Box 7735, 91409-7735)
1521 West Cameron Ave.
Suite 300, 91790-2738
(PO Box 1500, 91793-1500)