1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

            4    

            5    

            6    

            7    

            8                    REPORTER'S TRANSCRIPT

            9                        MAY 27, 2015

           10    

           11    

           12    

           13    

           14                    CHIEF COUNSEL MATTERS

           15                        J RULEMAKING

           16        J1 PROPOSED AMENDMENTS TO SALES AND USE TAX 

           17         REGULATION 1705.1, SPECIAL TAXES AND FEES 

           18         REGULATION 4903, AND RULES FOR TAX APPEALS 

           19               REGULATIONS 5240, 5241 AND 5242

           20    

           21    

           22    

           23    

           24             

           25             

           26             

           27                      REPORTED BY:  Kathleen Skidgel 

           28                                     CSR NO. 9039




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            1                        P R E S E N T

            2             

            3    For the Board              
                 of Equalization:           Sen. George Runner (Ret.)
            4                               Vice Chair
                 
            5                               
                                            Fiona Ma, CPA
            6                               Member
                 
            7    
                                            Diane L. Harkey
            8                               Member   
                 
            9    
                                            Yvette Stowers 
           10                               Appearing for Betty T. 
                                            Yee, State Controller 
           11                               (per Government Code 
                                            Section 7.9)
           12    
                 
           13                               Joann Richmond 
                                            Chief 
           14                               Board Proceedings      
                                            Division
           15    
                 For Staff:                 Bradley Heller
           16                               Tax Counsel IV         
                                            Legal Department
           17    

           18                               Lei Anderson
                                            Business Taxes         
           19                               Specialist II
                                            Legal Department
           20    

           21                          ---oOo---

           22    

           23    

           24    

           25    

           26    

           27    

           28    




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            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               MAY 27, 2015

            4                          ---oOo--- 

            5             MS. RICHMOND:  Our next item is Chief 

            6    Counsel matters.  

            7             MR. RUNNER:  Okay.  

            8             MS. RICHMOND:  Item J Rulemaking; J1, we 

            9    have Proposed Amendments to Sales and Use Tax 

           10    Regulation 1705.1, Innocent Spouse or Registered 

           11    Domestic Partner Relief from Liability, Special 

           12    Taxes and Fees Regulation 4903, Innocent Spouse or 

           13    Registered Domestic Partner Relief from Liability, 

           14    and Rules for -- Rules for Tax Appeals Regulations 

           15    5240, Persons Who May File, Contents of, and Manner 

           16    of Filing Requests for Innocent Spouse Relief, 5241, 

           17    Acknowledgement and Review of Requests for Innocent 

           18    Spouse Relief, and 5242, Requests for 

           19    Reconsideration by the Board.  

           20             MR. RUNNER:  Mr. Heller.  

           21             MR. HELLER:  Good afternoon, Vice Chairman 

           22    Runner and Members of the Board.  I'm Bradley Heller 

           23    from the Board's Legal Department, and I'm hear with 

           24    Lei Anderson who is also from the Board's Legal 

           25    Department.  

           26             We're here to request that the Board 

           27    authorize the publication of proposed amendments to 

           28    Sales and Use Tax Regulation 1705.1, Special Taxes 




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            1    and Fees Regulation 4903, and Rules for Tax Appeals 

            2    Regulations 15 -- 5240, 5241 and 5242.  

            3             The proposed amendments streamline the 

            4    innocent spouse relief process by providing for the 

            5    filing of one request for innocent spouse relief, 

            6    the review of that request to determine if either 

            7    innocent spouse or other equitable relief is 

            8    warranted, and the ability to request 

            9    reconsideration from the Board if an individual 

           10    requesting relief is not granted either innocent 

           11    spouse relief or other equitable relief from all the 

           12    liabilities in his or her request.  

           13             MR. RUNNER:  Okay.  Thank you very much.  

           14             We have a motion?  

           15             MS. HARKEY:  I support wholeheartedly.  I 

           16    support it wholeheartedly, whatever we can do to 

           17    make this easier.  

           18             Motion -- I'll just make a motion.  

           19             MR. RUNNER:  Okay.  Motion to approve.  

           20             MS. STOWERS:  Second.  

           21             MR. RUNNER:  Second.  

           22             Without objection?  Okay.  

           23             MR. HELLER:  Thank you.  

           24             MR. RUNNER:  Thank you.  

           25                          ---oOo---

           26    

           27    

           28    




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            1                   REPORTER'S CERTIFICATE

            2    

            3    State of California    )

            4                           )  ss

            5    County of Sacramento   )

            6    

            7             I, KATHLEEN SKIDGEL, Hearing Reporter for 

            8    the California State Board of Equalization certify 

            9    that on May 27, 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 4 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  June 2, 2015

           18    

           19    

           20                           ____________________________

           21                           KATHLEEN SKIDGEL

           22                           Hearing Reporter

           23                              

           24                              

           25                                

           26             

           27             

           28             




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