Legal Department

Settlement and Taxpayer Services Division

The Settlement and Taxpayer Services Division administers the Board's Administrative Settlement Program. Under this program, staff negotiate settlements of certain Sales and Use Tax and Special Tax and Fee cases consistent with a reasonable evaluation of the risks and costs of litigating those cases. To be eligible for this program, cases must be the subject of an appeal, protest or claim for refund pending before the Board. Additionally, the Division's Offers in Compromise Section considers and processes offers to compromise undisputed final tax or fee liabilities and requests for relief of liability under the Innocent Spouse and Equitable Relief provisions of the Revenue and Taxation Code. The Section also provides legal oversight and support on contract matters, responds to Public Records Act and Information Practices Act requests through its Disclosure Office, and provides advice to the Board on issues such as conflict of interest and the operation of public meetings under the Quentin L. Kopp Act, the Political Reform Act and the Bagley-Keene Opening Meeting act.

Amy Kelly, Assistant Chief Counsel

Settlement 916-324-2836
Cindy Chiu, Supervisor 916-323-3119
Chris Schutz, Tax Counsel IV 916-323-3103

Offers in Compromise 916-322-7931
Shari Miura, Supervisor 916-323-3074
Lei Anderson, Lead 916-322-2110

Note: Adobe Acrobat Reader 8 or higher required for email links (Download)