1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                        450 N STREET

            3                   SACRAMENTO, CALIFORNIA

            4    

            5    

            6    

            7    

            8                    REPORTER'S TRANSCRIPT

            9                     SEPTEMBER 16, 2015

           10    

           11    

           12    

           13                           ITEM F

           14                       PUBLIC HEARINGS

           15                 F2 PROPOSED AMENDMENTS TO 

           16            SALES AND USE TAX REGULATION 1705.1, 

           17          SPECIAL TAXES AND FEES REGULATION 4903, 

           18          RULES FOR TAX APPEALS REGULATIONS 5240, 

           19                        5241 and 5242

           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             

            3    For the Board              Jerome E. Horton 
                 of Equalization:           Chairman
            4    
                                    
            5                               Sen. George Runner (Ret.)
                                            Vice Chair
            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      
           16                               Division
                 
           17    For Staff:                 Bradley Heller
                                            Legal Department
           18    
                                            Matthew Giannini
           19                               Legal Department
                 
           20                          ---oOo---

           21    

           22    

           23    

           24    

           25    

           26    

           27    

           28    




                                                                     2




                                                                      


            1                               450 N STREET

            2                               SACRAMENTO, CALIFORNIA

            3                               SEPTEMBER 16, 2015

            4                          ---oOo--- 

            5             MS. RICHMOND:  Our next public hearing is 

            6    Item F2.  

            7             We have Proposed Amendments to Sales and 

            8    Use Tax Regulation 1705.1, Innocent Spouse or 

            9    Registered Domestic Partner Relief from Liability; 

           10    Special Taxes and Fees Regulation 4903, Innocent 

           11    Spouse or Registered Domestic Partner Relief from 

           12    Liability; and Rules for Tax Appeals Regulations 

           13    5240, Persons Who May File, Contents of, and Manner 

           14    of Filing Requests for Innocent Spouse Relief; 5241, 

           15    Acknowledgement and Review of Request for Innocent 

           16    Spouse Relief; and 5242, Request for Reconsideration 

           17    by the Board.  

           18             MR. HORTON:  Thank you.  

           19             Mr. Heller and your associate, would you 

           20    please introduce yourself for the record, please.  

           21             MR. HELLER:  Good afternoon, Chairman 

           22    Horton.  I'm Bradley Heller from the Board's Legal 

           23    Department, and I'm here with Matthew Giannini, also 

           24    from the Board's Legal Department.  And we're here 

           25    to request that the Board vote to adopt the proposed 

           26    amendments to Regulation 1705.1, 4903, 5240, 5241 

           27    and 5242.  

           28             The proposed amendments streamline the 




                                                                     3




                                                                      


            1    innocent spouse appeal process by providing for the 

            2    filing of one request for innocent spouse relief, 

            3    the review of that one request to determine if 

            4    either innocent spouse relief or other equitable 

            5    relief is warranted, and the ability to request 

            6    reconsideration from the Board if an individual 

            7    requesting relief is not -- is not granted either 

            8    innocent spouse or other equitable relief from all 

            9    the liabilities in his or her request.  

           10             MR. HORTON:  Thank you very much.  

           11             Discussion, Members?  

           12             Hearing none, is there a motion?  

           13             MS. HARKEY:  So moved.  

           14             MR. HORTON:  Member Harkey moves to adopt 

           15    staff recommendation.  Second by Member Ma.  

           16             Without objection, Members, such will be 

           17    the order.  

           18             Thank you very much for your presentation.  

           19             MR. HELLER:  Thank you.  

           20                          ---oOo---

           21    

           22    

           23    

           24    

           25    

           26    

           27    

           28    





                                                                     4




                                                                      


            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 September 16, 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:  September 22, 2015

           18    

           19    

           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

           23                              

           24                              

           25                                

           26             

           27             

           28    




                                                                     5