1      BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION

            2                  5901 GREEN VALLEY CIRCLE

            3                   CULVER CITY, CALIFORNIA

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            8                    REPORTER'S TRANSCRIPT

            9                      NOVEMBER 17, 2015

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           14                           ITEM G

           15         TAX PROGRAM NONAPPEARANCE MATTERS - CONSENT

           16                           ITEM G1

           17                    LEGAL APPEALS MATTERS

           18               22.  AZIM SHAALEMI, 521073 (AC)

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           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              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                          ---oOo---

           18    
                 Speaker:                   Azim Shaalemi
           19                               Taxpayer
                 
           20                          ---oOo---

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            1                               5901 GREEN VALLEY CIRCLE

            2                               CULVER CITY, CALIFORNIA

            3                               NOVEMBER 17, 2015

            4                          ---oOo--- 

            5             MR. HORTON:  Ms. Richmond, our next matter, 

            6    please.

            7             MS. RICHMOND:  Our next matter is Item G, 

            8    Tax Program Nonappearance Matters - Consent.  Item 

            9    G1, Legal Appeals Matters.  

           10             And we do have a public comment for this 

           11    item.  

           12             MR. HORTON:  Members -- 

           13             MS. HARKEY:  G1.

           14             MR. HORTON:  The comment hasn't taken place 

           15    yet.  Why don't we take a five-minute recess, 

           16    Members.  

           17             (Recess taken.)

           18             MR. HORTON:  Members, let us reconvene the 

           19    meeting of the Board of Equalization.  

           20             Members, we are now on G1, Legal Appeals 

           21    Matters.  Do you wish to note any nonparticipation 

           22    or pull any items?  

           23             I would note -- 

           24             MS. RICHMOND:  Mr. Chairman, we do have a 

           25    public comment for this item.  

           26             MR. HORTON:  Okay.  Members, let us welcome 

           27    Mr. Shaalemi to come forward.  

           28             Sir, please be advised that we will hear 




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            1    your testimony; but because these are G matters, we 

            2    cannot comment on those.  And then we would ask you 

            3    to return to your seat.  But thank you very much for 

            4    coming before us today.  

            5                          ---oOo---

            6                        AZIM SHAALEMI

            7                          ---oOo---

            8             MR. SHAALEMI:  Thank you, Mr. Chairman, 

            9    Board Members.  

           10             My name is Azim Shaalemi.  I was here, I 

           11    believe, sometime in February with my CPA and we 

           12    didn't have the proper documents, or they were not 

           13    organized.  And I think you were all confused, so we 

           14    weren't prepared when we came in.  

           15             So the reason I'm here again, I would 

           16    sincerely request another rehearing so I can present 

           17    all my documents by a professional.  So I don't -- I 

           18    don't come with my same CPA anymore.  

           19             I've been here since 9:30 and it's like a 

           20    tax law school, I learn a lot being here.  Very 

           21    educational actually.  I enjoy being here.  

           22             MR. HORTON:  Thank you very much, sir.  

           23             Members, is there a motion relative to item 

           24    G1 through G22?  

           25             MS. HARKEY:  Approve staff 

           26    recommendation.  

           27             MR. HORTON:  Member Harkey moves to adopt 

           28    staff recommendation.  Second by Member Ma.  




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            1             Without objection, Members, such will be 

            2    the order.  

            3                          ---oOo---

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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 November 17, 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 5 constitute 

           14    a complete and accurate transcription of the 

           15    shorthand writing.

           16    

           17    Dated:  January 21, 2016

           18    

           19    

           20                           ____________________________

           21                           KATHLEEN SKIDGEL, CSR #9039

           22                           Hearing Reporter

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