1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 8 REPORTER'S TRANSCRIPT 9 JULY 28, 2015 10 11 CORPORATE FRANCHISE AND PERSONAL INCOME TAX HEARING 12 APPEAL OF 13 CLOVUS M. SYKES 14 NO. 817237 15 AGAINST PROPOSED ASSESSMENT OF 16 ADDITIONAL INCOME TAX 17 18 19 20 21 22 23 24 25 26 27 Reported by: Kathleen Skidgel 28 CSR No. 9039 1 1 P R E S E N T 2 For the Board Jerome E. Horton of Equalization: Chairman 3 4 Sen. George Runner (Ret.) Vice Chairman 5 6 Fiona Ma, CPA Member 7 8 Diane L. Harkey Member 9 10 Yvette Stowers Appearing for Betty T. 11 Yee, State Controller (per Government Code 12 Section 7.9) 13 Joann Richmond 14 Chief Board Proceedings 15 Division 16 For Board of 17 Equalization Staff: William Stafford Tax Counsel III 18 Lou Ambrose 19 Tax Counsel IV 20 For Franchise Tax Board: Brian Werking Tax Counsel 21 Mary Yee 22 Tax Counsel 23 Fred Campbell-Craven Tax Counsel 24 25 For the Appellant: Clovus M. Sykes Appellant 26 Juanita Woods 27 Witness 28 ---oOo--- 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 JULY 28, 2015 4 ---oOo--- 5 MS. RICHMOND: Our next item is B, 6 Corporate Franchise and Personal Income Tax Appeals 7 Hearings. 8 Item B1, Thomas L. Wilson, has not signed 9 in yet. So our first hearing will be B2, Clovus M. 10 Sykes. 11 Please come forward. 12 MR. HORTON: Let's have one of our team 13 members reach out to B1 to see if we can get a 14 timing on their arrival. 15 MS. RICHMOND: Board Proceedings has 16 received contribution disclosure forms for today's 17 hearings from the parties, participants and agents. 18 All forms were properly completed and signed. All 19 parties, participants and agents are on the alpha 20 listings provided to your office. 21 Each person sitting at the table will be 22 asked to introduce themselves and, if necessary, 23 their affiliation with the taxpayer for the record. 24 Ten minutes is allocated for the taxpayer's opening 25 presentation, followed by ten minutes for the 26 Franchise Tax Board's presentation, and five minutes 27 is allocated to the taxpayer for rebuttal. 28 Mr. Horton. 3 1 MR. HORTON: Thank you. 2 Mr. Stafford, welcome to the Board of 3 Equalization. Would please introduce the issues in 4 this case. 5 MR. STAFFORD: Thank you. 6 The first issue is whether Appellant has 7 demonstrated error with the FTB's proposed 8 assessment of additional tax. 9 The second issue is whether Appellant has 10 shown reasonable cause for abatement of the late 11 filing penalty and/or the demand penalty. 12 The third issue is whether the Board can 13 grant relief from the filing enforcement fee. 14 And the fourth issue is whether the Board 15 should impose a frivolous appeal penalty. 16 MR. HORTON: Thank you. Welcome back to 17 the Board of Equalization. 18 MR. SYKES: Thank you, sir. 19 MR. HORTON: You have ten minutes to make 20 your presentation. Please be advised we will return 21 and allow you five minutes on rebuttal. 22 At your convenience, please. 23 MR. SYKES: Thank you. 24 Mr. Chairman, Board Members, good morning 25 to you. 26 I bring your attention to page 9 of your 27 hearing summary where under the caption "staff 28 comments," we're advised that, 4 1 "...Appellant should be prepared to 2 provide evidence which demonstrates error 3 in the Respondent's determination..." 4 All right. Today's issue deals with the 5 manner in which the calculation was developed in a 6 so-called -- ending in a so-called liability. 7 The Respondent, in his supplemental brief 8 dated January 6, 2015 -- and that's in your packet, 9 it's Exhibit A -- it states that 26 U.S.C. 1441 does 10 not apply. I agree. 11 In fact, this correspondence file, this is 12 five to six years worth of writing back and forth to 13 the Respondent, asking them if 1441 does not apply, 14 why are they allowing payors to apply it against me? 15 The Respondent has been absolutely silent 16 until the acknowledgement in the January 6, 2015 17 Exhibit A piece. Therefore, we have no disagreement 18 in material fact. We do, however, have a 19 disagreement how to apply the results of the facts. 20 We must remember that there are only two 21 moving parts in this whole process: Reporting -- 22 I'm sorry, withholding and reporting. 23 Algebraically, the value of one equals the exact 24 value of the other. 25 Since this determination is a matter of 26 presumed fact and, thus, presumed authority, I 27 believe that the Respondent's letter dated 1/16/2015 28 presents all the evidence which demonstrates error 5 1 in the Respondent's determination. 2 Respondent's letter states that Appellant 3 has not met his burden of proof by contradicting 4 Respondent's proposed assessment with any specific 5 credible or relevant information to abate the 6 Respondent's argument. Unless Respondent wishes to 7 object, Appellant wishes to use the Respondent's 8 1/6/2015 letter as the specific credible and 9 relevant informational source. However, due to some 10 major omissions in that document, the Respondent's 11 letter has to be supplemented with applicable legal 12 and valid citations. 13 The Respondent's letter renders only two 14 citations to support: The first one, Appeal of Fred 15 Dauberger, et al., dated March 31st, 1982; and, 16 number two, Internal Revenue Code Section 6041. 17 Now, the former is outdated because the 18 rules we're discussing originated under 1997 federal 19 register. The latter's total inapplicability is 20 supported by both facts and law as we shall see. 21 Now, if we abide by portions of the 22 Respondent's letter, I guarantee you, Mr. Horton, we 23 should never run into each other in this forum 24 again. 25 It is important to note that Respondent has 26 not provided any evidence of wrongdoing based upon 27 the facts in this case. In other words, the 28 Respondent has not made a statement that Clovus M. 6 1 Sykes is here due to direct violation of section, 2 whatever the case may be. 3 Now I bring your attention to his Exhibit 4 A, which is -- as I say, which is a final analysis 5 of this case. And I refer to it as "the 6 supplement." 7 The Respondent vehemently reacted to my 8 attempt to protect myself from the unauthorized 9 encroachment. The Respondent appeared surprised 10 when I implemented the provisions of 26 Code of 11 Federal Regulations, 1.1441-1(b)(3), subclause viii, 12 which merely states: 13 "A Rebuttal of Presumptions: A payee 14 or beneficial owner" -- which is me -- "may 15 rebut the presumptions described in this 16 paragraph (b)(3) by providing reliable 17 documentation to the withholding agent" -- 18 which is here to my left, or purported -- 19 "if applicable to the Internal Revenue 20 Service." 21 This measure authorizes me to challenge the 22 evidence used by payors who imply that I am subject 23 to 26 U.S.C. 1441 withholding and thus Chapter 61 24 reporting. Now I use the word "implication" very 25 strongly here because I've been saying all along 26 that I wasn't subject to it. And I finally got 27 someone who admitted that I am not subject to it. 28 He says it's irrelevant. And with my facts and 7 1 circumstances, that's exactly true. But along with 2 (A) also comes (B), as we shall see. 3 Now I'd like to go to Exhibit A-1, which is 4 my response to the items that Mr. Werking so 5 graciously included in his document. 6 I bring your attention to A-1. If this 7 calculation is going to be a legitimate process, 8 then the amounts included have to be legitimately 9 obtained and legitimately challengeable without the 10 obstructive procedures implemented by the 11 Respondent. 12 Now, according to -- according to 26 U.S. 13 Code 1461 and its implementing regulation, and Title 14 18, California Code of Regulations Section 15 18662-2(y), a payor becomes a withholding agent only 16 when payments were made to someone who is subject to 17 withholding. 18 If that -- if that condition does not 19 exist, that payor cannot perceive or define him or 20 herself as a withholding agent. And withholding 21 agents are the only ones who can function under 22 18662 of the California Revenue and Taxation Code, 23 per section 17035. And the same thing with -- with 24 the Internal Revenue Code. 14 -- 1441 is the 25 applicable regu -- is the applicable provision which 26 is -- is -- is a subcategory to 1461. 1461 is the 27 withholding agent. And if 1441 exists, 1442 exists, 28 1443 exists, if those facts exist, then the 8 1 withholding agent can withhold. If they don't, 2 there is no relationship. Bottom line. 3 Let's see. Now, how is subjectivity to 4 withholding established? Treasury decision 8734, 5 which is your Exhibit B, outlines the presumptive 6 and factual roles. Keep in mind the presumptual and 7 factual roles imposed upon each of the entities 8 listed on your A-1 document. 9 So all of these people -- Hunter Johnson & 10 Associates, Juanita Woods, California Public 11 Employee Retirements, David Craft, Health Net of 12 California, Jack L. Hunter -- all acted as 13 withholding agents when my facts and circumstances 14 did not constitute it. 15 Now, it all starts with determining my 16 payee status. I must be a foreign person in -- in 17 order for them to do this. We can -- I mean I've 18 been preaching this for a long time. And I've not 19 got any dispute from anybody here, and definitely 20 not from the Respondent. I must be a payee who is a 21 foreign person in order to let these guys do this 22 and to organize that calculation. 23 Now, I must provide reliable documentation 24 to the payors; I did so with Exhibit C. Exhibit C 25 negates any basic -- or basis to presumption. 26 By the way, I failed to redact my Social 27 Security number on those documents. Would those who 28 have them in their possession, be so kind as to 9 1 scratch that out? Thank you. 2 Now, I must be subject to withholding. 3 There are two substantive measures that have 4 exonerated me from withholding: The acknowledgement 5 of my payee status by the Respondent and an 6 admission that -- that res -- that section 1441 was, 7 in Respondent's word, irrelevant. 8 Now, it's necessary for us now to go to 9 page A-1 -- I'm sorry, Exhibit A-1, page 2. And 10 we're going to look at item 4. This is the exact 11 wording. As I was saying that if under TD 8734, if 12 the payee is a foreign person, however, the 13 provisions under Chapter -- of Chapter 3 of the code 14 may apply if it is a foreign person. 15 That same -- that same piece also states 16 that in the event that I'm a -- a payee who is a 17 U.S. person, the opposite happens. There is no 18 holding me to any Chapter 3 reporting. 19 Now, be mindful of the fact that 1441 is 20 located in Chapter 3 of the code. 21 MS. RICHMOND: Time's expired. 22 MR. SYKES: You're kidding me. 23 MR. HORTON: Why don't you take a few 24 seconds to kind of conclude your statement. 25 MR. SYKES: Thank you. 26 That admission was absolutely monumental. 27 It was monumental. 28 MR. HORTON: Not -- not continue. 10 1 Conclude. 2 MR. SYKES: I thought I had -- okay. 3 Well, can I finish up in rebuttal 4 because -- 5 MR. HORTON: Sure. 6 MR. SYKES: Okay. I'll finish up in 7 rebuttal. 8 MR. HORTON: Excellent. 9 Members, we'll now go to the Department. 10 The Department has ten minutes to make their 11 presentation. We would ask that they commence with 12 their introduction for the record. 13 MR. WERKING: Hi. My name is -- 14 Good morning, Mr. Chairman, Members of the 15 Board. My name is Brian Werking. Sitting beside me 16 is Mary Yee and Fred Campbell-Craven, and we 17 represent Respondent, Franchise Tax Board. 18 Respondent's records indicate that 19 Appellant has not filed a valid tax return since 20 1995. This is Appellant's sixth appeal of this 21 nature. 22 Respondent's assessment is based on 23 miscellaneous and retirement income as reported to 24 the IRS by six payors who reported that they paid 25 income to Appellant during the appeal year. 26 Appellant has not provided any specific 27 credible or relevant evidence that he did not earn 28 the income as reported. 11 1 Respondent raises arguments that have been 2 consistently rejected by the IRS, the federal 3 courts, and this Board for many years. Because 4 Appellant has not shown that Respondent's assessment 5 is incorrect by filing a return or providing other 6 evidence to show error, Respondent requests that you 7 sustain its assessment. 8 Thank you. And I'll be happy to answer any 9 questions that you may have. 10 MR. HORTON: On rebuttal, please. 11 MR. SYKES: Thank you. Okay. 12 Well, number one, I would love to see -- 13 and I have gone through the exact same frivolous 14 arguments that the -- I assume the Respondent has 15 read. I have not seen anything of this nature. 16 Believe me, if I had and if this -- if my research 17 were not coming out in the manner in which it is, I 18 would not be here. I would not be here. 19 But what -- let me fin -- I want to finish 20 real quickly with section 1441. When -- when -- 21 when the Respondent states that it's irrelevant, 22 they've basically acquiesced any jurisdiction 23 because this has -- this has to be right for them to 24 have jurisdiction. Now, the Respondent -- and one 25 other part is extremely important here. The 26 Respondent, in their remarks, claimed that section 27 6041 applied to my facts and circumstances. Okay. 28 Now, I ask you to go to Exhibit D, to 12 1 Chapter -- to read the -- or a portion of the items 2 under Chapter 61. And you will find Chapter 60 -- 3 section 6041, which is what the Respondent is 4 hanging their hat on, under Chapter 61. 5 Now, that measure states that to the 6 extent, to the extent that withholding does not 7 apply, that's the exact extent that reporting 8 applies. To the exact same extent, those two 9 operate in tandem. If -- if zero -- if I am -- if I 10 am under 6041 zero percent of the time, then the 11 amount as reported is zero percent. All right. 12 Now, there was one other element that I 13 wanted to clarify. And that was, Ms. Woods here did 14 send in a corrected return. She sent in a corrected 15 1099. There was some question as to whether or not 16 she actually did it. Now, I just want to ask her 17 one question. 18 Are you familiar with sending in a 19 corrected 1099 on my behalf? 20 MS. WOODS: Yes. 21 MR. SYKES: Okay. So that should clarify 22 any issues that a corrected 1099. 23 Now, the Respondent does not have the 24 authority to say no. They don't -- they're not 25 granted that authority in your code, nor the 26 Internal Revenue Code. They're to abide by it 27 because here was a payor acting as a withholding 28 agent who found out that she was actually not a 13 1 withholding agent who decided to correct. 2 There -- there are a couple of others who 3 are concerned. And I am concerned, too, because you 4 guys are asking me for a whole lot of money that I 5 don't have and have no wherewithal to really come up 6 with. 7 So I would like to get this matter 8 straight. I would like to -- if -- if -- if I owe 9 the money, I owe the money. But if I don't, I'd 10 like to sit down with them and let them show me 11 where 6041 falls under Chapter 61 for my facts and 12 circumstances. Otherwise, that -- that calculation 13 cannot be sustained. The facts and circumstances do 14 not warrant the sustainability of that -- of that 15 calculation. 16 MR. HORTON: Thank you, sir. 17 Discussion, Members? 18 Member Ma. 19 MS. MA: Sure. So let me clarify. 20 Ms. Woods? 21 MS. WOODS: Yes. 22 MS. MA: So initially our records show that 23 you issued a 1099 -- 24 MS. WOODS: Yes. 25 MS. MA: -- for $11,397 to the 26 Respondent. 27 MS. WOODS: Mm-hmm. 28 MS. MA: And then you amended it to say 14 1 that it wasn't paid to him. 2 MS. WOODS: I amended it to say that I 3 wasn't a proper withholding agent for him because he 4 didn't -- he brought the information to me, showing 5 me the provisions and things, which I read through, 6 and he requested that he -- that that be changed. 7 And so reading through all of that, I did. 8 MS. MA: So did you pay the taxpayer 9 $11,397 for 2011? 10 MS. WOODS: Did I pay him? 11 MS. MA: Yes. 12 MS. WOODS: Yes. 13 MS. MA: And you issued him a 1099? 14 MS. WOODS: Yes. I did. 15 MS. MA: What was the payment for? 16 MS. WOODS: That's what it was. 17 MS. MA: For what? Services? 18 MS. WOODS: For services performed 19 through -- we're insurance agents. Through our 20 work. 21 MS. MA: And he works for you as an 22 independent contractor -- 23 MS. WOODS: Yes. 24 MS. MA: -- or employee? 25 MS. WOODS: Independent contractor. 26 MS. MA: Okay. So you paid him for his 27 services, issued him a 1099, and reported $11,397 as 28 employee compensation. 15 1 MS. WOODS: That is correct. 2 MS. MA: But now you're saying he didn't do 3 the work. 4 MS. WOODS: No, I'm not. I'm saying that 5 I -- I'm not a withholding agent for him under some 6 of the provisions that he brought to me that I read 7 through. He was -- he's correct, from everything I 8 could see. 9 So, based on that, that's why I did that. 10 MS. MA: But you did not -- did you 11 withhold any taxes from him? 12 MS. WOODS: The tax -- did I -- 13 MS. MA: Yeah. 14 MS. WOODS: -- withhold the taxes? No. 15 MS. MA: But you paid him for his services? 16 MS. WOODS: That is correct. 17 MS. MA: And under the code, you're 18 supposed to issue a 1099 for -- 19 MS. WOODS: But he didn't really fall under 20 that. And he showed me that, and that's -- so 21 that's what I -- I did. 22 MS. MA: But he performed services, 23 services to you, as an independent contractor. 24 MS. WOODS: Yes. 25 MR. SYKES: May I interject? 26 MS. MA: Sure. 27 MR. SYKES: Okay. The question -- you've 28 got to divide this up. The question is, what's -- 16 1 what -- what can be held -- withheld on and 2 reportability of income. Unless a person, an ent -- 3 a payor is a withholding agent, there is no 4 reporting -- there are no reporting requirements. 5 See, there are some moving parts that makes 6 a payor a withholding agent. And it specifically 7 states in your book, in your code, that a 8 withholding agent is someone who is subject -- 9 who -- who has the assets of a payee subject to 10 withholding. 11 I was not subject to withholding; it is 12 that simple. And only withholding agents can 13 actually send these documents in. 14 Now, what does a withholding agent go by? 15 A W-9. And in the code, specifically, it requires 16 that a W-9 has name, Social Security number, 17 address, jurat, signed under penalties of perjury. 18 Now the withholding agent can make the 19 determination that this payment is being sent to 20 someone, this is California source, U.S. source 21 income. 22 And, you know, that brings in a whole, you 23 know, 'nother set of rules. But nonetheless, 24 suffice it to say that in that situation that income 25 was not reportable because of my facts, because of 26 my facts and because there are only two payee 27 statuses. And it applies to everybody in this room: 28 The Board, the Respondent. You are a payee who is a 17 1 U.S. person or a payee who is a foreign person. 2 I ask you, just for your own edification -- 3 I was going to ask you to pull up a W-9, all right, 4 but it needs to be an old W-9 because those were 5 truer to form. The current W-9s, I don't know, but 6 there's a little statement right at the top, you 7 know, "Do not submit to the IRS." Do not send this 8 to the Internal Revenue Service, see. 9 See, because now that creates the 10 presumption that anybody that sends these things in 11 has it right. And I guarantee you, none of these 12 people, with the possible exception of PERS, is 13 probably a withholding agent for other people, but 14 not for me. 15 MS. MA: Did you file your California tax 16 return? 17 MR. SYKES: No, ma'am. 18 MS. MA: Did you file your federal tax 19 return? 20 MR. SYKES: No, ma'am. And I'll explain to 21 you why, all right. 22 Now, I'll tell you something that's blown 23 me away, truthfully. And all of these has come 24 probably within the last two to three months of 25 research. 26 18501 talks about an individual, tax return 27 being filed by an individual. But then when you go 28 to the regulations, all law, for instance Internal 18 1 Revenue Service, you'll find that the term 2 "individual" is further defined to be a nonresident. 3 18501 -- and it references right back to 18501. 4 So I don't do these things willy-nilly. I 5 just want to do things according to the way the law 6 prescribes it. And I realize we've got industries 7 out here that keep us curtained away from the real 8 facts and how those facts are supposed to be dealt 9 with, see. 10 I am not about to turn my health or my 11 psyche over to people who know a heck of a lot less 12 than I do. So, therefore, I embark upon reading 13 these materials; Supreme Court encourages it. 14 So that's the answer to your -- my -- 15 that's my answer to your question. 16 MR. HORTON: Member Harkey. 17 MS. HARKEY: Okay. Now that I'm thoroughly 18 confused, I need to know two things. I think Ms. Ma 19 did a kind of a summary of the issues before us, but 20 this is for the Department. 21 Is he presuming he's a nonresident alien; 22 is that the argument here? Is that Bill's -- 23 No. He's shaking his head no. 24 MR. SYKES: I can best tell you -- 25 MS. HARKEY: Okay. What about the law in 26 1099 reporting? 27 MR. WERKING: Under IRS -- Internal Revenue 28 Code section 6041, that -- that applies to reporting 19 1 of payments in excess of $600 that are made to U.S. 2 persons, which Appellant suggests that he is a U.S. 3 person. 4 MS. HARKEY: Are you admitting that you're 5 a U.S. person? 6 MR. SYKES: I'm admitting I'm a U.S. 7 person, but -- 8 MS. HARKEY: That's all I want to know, yes 9 or no. 10 MR. SYKES: Yes, ma'am, I am. 11 MS. HARKEY: Okay. And, Juanita -- is it 12 Juanita -- 13 MS. WOODS: Woods. 14 MR. HORTON: Woods. 15 MS. HARKEY: Woods, Juanita Woods. Did 16 you -- you paid a salary? 17 MS. WOODS: No. 18 MS. HARKEY: Or you paid income or you paid 19 something to this person. 20 MS. WOODS: He's an independent 21 contractor. 22 MS. HARKEY: Okay. But you paid him. 23 MS. WOODS: Yes. 24 MS. HARKEY: Okay. So you've got an 25 adjusted 2011 1099 that says you didn't pay him 26 anything; which, in my opinion, probably gets you 27 into the mix more than it helps him because he 28 either got income or he didn't. So I'm just a 20 1 little bit confused on this. 2 If he got income and he was required to 3 have a 1099, you were required to report what the 4 income was, whether it's salary or whatever. A 1099 5 indicates nonsalary, indicates just something that 6 was paid and is reportable. 7 I -- I don't have any further questions. 8 MR. SYKES: Was that in the form of a 9 question or a statement? 10 MS. HARKEY: It was a statement of my 11 wrapping up of what's going on here, okay? 12 I don't have any more questions. Thank 13 you. 14 MR. HORTON: Member Stowers. 15 MS. STOWERS: Just one quick question to 16 Appeals. 17 There's been a discussion that Mr. Sykes is 18 an independent contractor and received income. 19 There's been a discussion that under IRC section 20 6041 a 1099 was required. 21 Just one point is, as a person living in 22 California, as a resident, is there a statute that 23 requires Mr. Sykes to file a tax return and pay 24 income as a California resident? 25 MR. AMBROSE: Well, yeah, the 17000 series 26 of the personal income tax section of R and T -- 27 Revenue and Taxation Code requires that. 28 MS. STOWERS: That would be 17041? 21 1 MR. AMBROSE: Yeah, correct. 2 MS. STOWERS: California residents are 3 taxed upon their entire taxable income regardless of 4 the source? 5 MR. AMBROSE: Correct. 6 MS. STOWERS: Okay. Thank you. 7 MR. SYKES: May I ask you to continue 8 because -- 9 MS. STOWERS: No, thank you, sir. 10 MR. SYKES: -- I'm not a resident. 11 MS. STOWERS: No further questions. 12 MS. MA: You're not a resident? 13 MR. HORTON: Member Harkey? 14 MS. HARKEY: I move to take the matter 15 under submission. 16 MS. STOWERS: Second. 17 MR. HORTON: Member Harkey moves to take 18 the matter under submission. Second by Member 19 Stowers. 20 Without objection, Members, such will be 21 the order. 22 Thank you very much for appearing before us 23 today. The Board will take your matter under 24 consideration and send you a written report of our 25 discussion. 26 As we've done in the past, we'd ask the 27 Department to have -- continue the conversation as 28 relates to nonresident alien and so forth for the 22 1 purpose of just conversation. 2 Also, have a conversation with Ms. Woods as 3 relates to her liability in filing the -- the, uh -- 4 the income statement. 5 Thank you. 6 MR. SYKES: Thank you. 7 ---oOo--- 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 23 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 July 28, 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 23 constitute 14 a complete and accurate transcription of the 15 shorthand writing. 16 17 Dated: August 10, 2015 18 19 20 ____________________________ 21 KATHLEEN SKIDGEL 22 Hearing Reporter 23 24 25 26 27 28 24