Kari Hammond
Chief of Staff
Third District Headquarters – El Segundo Office

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 Third District.

Linda C. Cheng
Chief Legal Advisor
Third District Headquarters – El Segundo Office

Linda C. Cheng serves as Chief Legal Advisor to Board of Equalization Member Jerome E. Horton. In 2012, Linda joined the Board of Equalization, Legal Department, as an Appeals conference holder, resolving taxpayer disputes and issuing written decisions in the area of business and special taxes. She brought with her more than 12 years of legal experience, including several years as Tax Counsel at the Franchise Tax Board, Multistate Tax Law Bureau, conducting taxpayer protest hearings and preparing appeals cases for Board hearings involving the unitary business concept and the apportionment and allocation of the income of multi-jurisdictional businesses. As a legal research attorney with the Superior Court of Santa Clara County, Linda advised judges on civil law and motion matters and drafting court rulings. Most recently, Linda served on the management team for the BOE's Appeals Division, supervising a team of conference holders in the Southern California office.

Linda’s private sector experience includes tax controversy work as Senior Tax Attorney at a local accounting firm, representing clients before the IRS and FTB. Linda also served as General Counsel for a healthcare start-up, advising the Board of Directors and the executive officers on all legal, business, and personnel matters.

Linda graduated from Southwestern University School of Law with a Juris Doctorate in 1999. She received her bachelor's degree in Psychology with a concentration in Asian American Studies from UCLA in 1994. Linda is admitted to practice law in California and is a member of the Taxation Section of the State Bar of California.

Gilbert A. Smith
Assistant Chief of Field Operations

Gilbert A. Smith joined the Board of Equalization as an auditor in 1980, and now serves as the Assistant Chief of Field Operations for the Board of Equalization’s Third District. He provides managerial guidance and assistance to the Culver City, Glendale, Ventura, West Covina, and Norwalk offices; and provides expertise and assistance to Chairman Horton on district issues and statewide program policies and procedures. He also supervises the District Liaison program which responds directly to the concerns of constituents by providing timely research and education.

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.

Culver City District Office

John A. Fears
District Administrator

John Fears joined the Board of Equalization in 1979, and now serves as the District Administrator at the Culver City office. He is responsible for the Audit and Compliance Departments and oversees the entire audit and compliance programs, which includes the selection and processing of audits, customer outreach, compliance protocols and staff building.

Mr. Fears is a graduate of California State University, Los Angeles. Mr. Fears is also a certified chairman for administering exams and spent nearly three years in Chairman Horton office as one of the first District Liaisons and as a guest speaker on behalf of Chairman Horton as well as submitting multiple recommendations to Chairman Horton to improve agency processes. Mr. Fears served as a Compliance Principal in the Culver City District office and has had a long and commendable record of service to the Board of Equalization. Mr. Fears philosophy is to honor the public through excellent and courteous service and most noteworthy he is a strong believer in staff motivation and career development. Mr. Fears has left an indelible mark on the careers of many Third District staff members.

Norwalk District Office

Dina M. Hay
District Administrator

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.

Glendale District Office

Warren Klomp
District Administrator

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
District Administrator

Sheila C. Montooth is the District Administrator in the 3rd 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

David J. Gau
Executive Director

Franchise Tax Board

Selvi Stanislaus
Executive Officer