1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 5901 GREEN VALLEY CIRCLE 3 CULVER CITY, CALIFORNIA 4 5 6 7 REPORTER'S TRANSCRIPT 8 FEBRUARY 24, 2015 9 H TAX PROGRAM NONAPPEARANCE MATTERS 10 ADJUDICATORY 11 H1 LEGAL APPEALS MATTERS 12 H1.1 ELITE CERT AUTO SERVICE & TIRES, INC. 13 NO. 550595 (EA) 14 15 16 17 18 19 20 21 22 23 24 Reported by: Juli Price Jackson 25 No. CSR 5214 26 27 28 1 1 P R E S E N T 2 3 For the Board Jerome E. Horton of Equalization: Chairman 4 5 Sen. George Runner (Ret.) Vice-Chairman 6 7 Fiona Ma, CPA Member 8 9 Diane L. Harkey Member 10 11 Yvette Stowers Appearing for Betty T. 12 Yee, State Controller (per Government Code 13 Section 7.9) 14 Joann Richmond 15 Chief, Board Proceedings Division 16 17 For the Board: Jeff Angeja Tax Counsel IV 18 Appeals Division 19 Randy Ferris Chief Counsel 20 21 ---oOo--- 22 23 24 25 26 27 28 2 1 5901 GREEN VALLEY CIRCLE 2 CULVER CITY, CALIFORNIA 3 FEBRUARY 24, 2015 4 ---oOo--- 5 MR. HORTON: Ms. Richmond. 6 MS. RICHMOND: Our next item is H, Tax 7 Program Nonappearance Matters - Adjudicatory, item 8 H1, Legal Appeals Matters. There's only one sub 9 item and we do have someone that wants to make a 10 public comment. 11 MR. HORTON: Mr. Angeja, will you answer 12 any -- 13 MR. ANGEJA: Mr. Horton, if I might remind 14 the Board? 15 Jeff Angeja on behalf of the Appeals 16 Division. The hearing in this matter was held in 17 July 2012. And the Board did not order that the 18 hearing be continued. Therefore, the evidentiary 19 record in this matter is closed. 20 If the Board would want to consider 21 additional evidence, it could either order a 22 30-30-30 or the Board could grant a petition for 23 rehearing if Petitioner were to bring one in the 24 event of an adverse decision. 25 MR. HORTON: All right. 26 Sir, would you please come forward, my 27 apology, and have a seat? 28 You have three minutes and then we would 3 1 ask that you return to the audience 2 MR. KELTERER: Thank you. 3 Do you have the documents that they brought 4 up? 5 MR. HORTON: Sir, we can't take any 6 documents. 7 MR. KELTERER: She said to make copies for 8 you guys and she'd give them to Marianne. 9 MR. HORTON: The Board cannot take any 10 additional evidence in this case. 11 MR. ANGEJA: The Board can accept his 12 exhibits as part of his presentation today as a 13 member of the public, if -- 14 MR. HORTON: Okay. 15 MR. ANGEJA: -- and, actually, I reviewed 16 those and the -- four of the five pages are already 17 in the record. 18 It's the first page which is argument 19 rather than evidence. So, it can be admitted to 20 evidence today, just not the part with the basis of 21 the Board's decision. 22 MR. HORTON: Uhmm -- 23 MR. KELTERER: I've been fighting with them 24 for a while. 25 MR. HORTON: -- let me call Randy Ferris 26 up, I've got a little reservation about that. 27 MR. FERRIS: Anything that's said in public 28 comment would be in the -- part of the record of 4 1 this meeting, but it wouldn't be in the evidence -- 2 the evidentiary record of the hearing. 3 If the Board wanted to reopen the record, 4 it should do a 30-30-30. 5 MR. HORTON: Okay. So -- 6 MR. KELTERER: I don't -- I'm trying to get 7 my case across. I just can't seem to get it done. 8 I just keep running into brick walls. 9 This gentleman here, I write him letters 10 and give my evidence and he says, "I can't help you 11 out. I can't help you." 12 We got a 30-30-30. I didn't get my 13 evidence in in time, so, they closed the case and 14 that was it. 15 I got proof that I paid my sales tax. I 16 collected sales tax. I paid the sales tax. And I 17 overpaid, but that wasn't the issue. 18 Then they went in my bank accounts and said 19 I got too much money in my bank accounts. So, they 20 went through that and dissected all that up and 21 decided that I have too much money in there, they're 22 going to make some kind of calculation and say I owe 23 $30,000 'cause I have too much money in my bank 24 accounts. 25 I -- I don't know. There is a 12-page 26 letter to me that I don't understand. I don't know 27 what to do. 28 MR. HORTON: Well, without evaluating your 5 1 statement relative to the additional evidence, if 2 the evidence does exist to reflect that the tax has 3 been paid, one option, without providing any 4 recommendation would be if, in fact, the Board -- 5 the decision goes final today to file for a petition 6 for redetermination and provide the Department with 7 that additional evidence that would support that 8 this is evidence that hasn't been taken under 9 consideration and you would like for that to be 10 taken under consideration. 11 I will ask that Chief Counsel guide you 12 through this process, if that is a process you so 13 desire. 14 Be mindful that I'm not recommending one 15 way or the the other, but it's trying to make sure 16 that you are aware of your options. 17 Thank you very much -- 18 MR. KELTERER: Sorry. 19 MR. HORTON: -- for appearing before the 20 Board. 21 Members to item H1, Legal Appeals Matters, 22 is there a motion? 23 MR. RUNNER: Move to adopt staff 24 recommendation. 25 MR. HORTON: Member Runner moves to adopt 26 staff recommendation. 27 Second by Member Ma. 28 Without objection, Members -- 6 1 MR. RUNNER: With -- 2 MR. HORTON: -- such will be the order. 3 Member Runner would like to -- 4 MR. RUNNER: -- with the understanding that 5 staff will discuss then what the options are for 6 this taxpayer. 7 MR. FERRIS: Yes. 8 MR. RUNNER: Okay, thank you. 9 MR. HORTON: Thank you, Mr. Runner. 10 ---o0o--- 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 7 1 REPORTER'S CERTIFICATE. 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, JULI PRICE JACKSON, Hearing Reporter for 8 the California State Board of Equalization certify 9 that on FEBRUARY 24, 2015 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 7 constitute 14 a complete and accurate transcription of the 15 shorthand writing. 16 17 Dated: MAY 13, 2015 18 19 20 ____________________________ 21 JULI PRICE JACKSON 22 Hearing Reporter 23 24 25 26 27 28 8