Franchise Tax Board

Legal Division - Staff Directory

Chief Counsel Control Desks General Tax Law Technical Resources Bureau Multistate Tax Settlement Tax Administration & Procedure Dispute Management & Administrative Proceedings Section

Franchise Tax Board Legal Division
P.O. Box 1720
Rancho Cordova CA 95741-1720
FAX (916) 845-3648

Chief Counsel Office
Geoffrey S. Way, Chief Counsel (916) 845-3307
Connie Aceves, Administrative Assistant (916) 845-4119
 
Control Desks
Appeals (916) 845-4792
Legal Affairs (916) 845-3306
Litigation (916) 845-3395
Protests (916) 845-6643
Regulations (916) 845-3306
Rulings & Policy (916) 845-3306
Settlement (916) 845-5034
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General Tax Law Bureau
The General Tax Law Bureau is responsible for the administration and enforcement of the provisions of the Corporation Tax Law and the Personal Income Tax Law other than those involving apportionment and administration. Major functions include protests, appeals, litigation support, advice memorandums, review of legislation and forms, and coordination with other branches of the Department on common issues.
 
Manager/Staff
Çağlar Çağlayan, Bureau Director (916) 845-4334
Ron Babcock, Technical Specialist (916) 845-4629
Michael Cornez, Technical Specialist (916) 845-5305
Robert Dunn, Technical Specialist (916) 845-3338
David Gemmingen, Technical Specialist (916) 845-3480
 
Section A
Terri Wignall, Lead (916) 845-3020
Maria Brosterhous (916) 845-7651
Raul Escatel (916) 845-5520
Christopher Haskins (916) 845-7652
Ronald Hofsdal (916) 845-7784
Irina Iskander Krasavtseva (916) 845-7469
Jenna Mayfield (916) 845-7965
Christopher Parker (916) 845-6606
Kent Summers (916) 845-3119
Adam Susz (916) 845-7066
 
Section B
Terry Collins, Lead (916) 845-7266
Daniel Biedler (916) 845-4745
William Gardner (916) 845-3318
Judy Hirano (916) 845-6831
Natasha Page (916) 845-6729
John Penfield (916) 845-5232
Jeanne Sibert (916) 845-5554
 
Section C
William Hilson, Jr., Lead (916) 845-3741
**Katie Courtnier (916) 845-6736
Scott DePeel (916) 845-5529
Ann Hodges (916) 845-3088
Shane Hofeling (916) 845-4581
Valerie Leclerc (916) 845-3693
Jason Riley (916) 845-6534
Renel Sapiandante (916) 845-5508
 
Section D
Debra Petersen, Lead (916) 845-6305
** Susan Allair (916) 845-6976
Susanne Coakley (916) 845-5490
Ian Foster (916) 845-5283
**Jeff Garnier (916) 845-5322
**Michael Hamersley (916) 845-6822
Roman Johnston (916) 845-5882
Ellen Little (916) 845-7728
David Lopez (916) 845-6894
Michael D. Vigil (916) 845-7902
Todd Watkins (916) 845-2966
 
**Denotes staff other than attorney in General Tax Law Bureau
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Technical Resources Bureau
The Technical Resources Bureau contains the Legislation, Policy & Review, and the Administrative Support sections. The Legislation, Policy & Review section is responsible for coordinating, noticing and providing advice regarding FTB board meetings, coordinating FTB publications (including FTB legal rulings and FTB Notices) providing legal advice regarding legislation, and coordinating the adoption process and publication of regulations. The Administrative Support section is responsible for budgeting, business and facilities planning, technical and clerical support, and office management.
 
Manager/Staff
Patrick Kusiak, Bureau Director (916) 845-6479
 
Legislation, Policy & Review Section
**Freddie Cauton (916) 845-7262
Tommy Leung, Technical Specialist (916) 845-5507
Doug Powers, Technical Specialist (916) 845-4962
 
Administrative Support Section
**Eric Yadao, Supervisor (916) 845-5105
**Karen Barkey (916) 845-3933
**Eldra Benjamin (916) 845-4618
**Thaddeus Carder (916) 845-3350
**Dawn Casey (916) 845-3353
**Christy Keith (916) 845-6080
**TaNita Martinez (916) 845-7199
**Kristina North (916) 845-6978
**Joanna Palisoc (916) 845-5894
**Patti Price (916) 845-5381
**Kristina Tonis (916) 845-6336
**Samantha Vuong (916) 845-6117
**Kate Warren (916) 845-6634
 
**Denotes staff other than attorney in Legal Affairs Bureau
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Multistate Tax Bureau
The Multistate Tax Bureau is responsible for handling protests, appeals, litigation cases, rulings, regulations, notices and other general legal matters involving the unitary business concept and the apportionment and allocation of the income of multijurisdictional businesses. The Bureau is also responsible for questions involving nexus and the processing of petitions for voluntary disclosures, variances from the standard UPITPA provisions under Section 25137, and petitions under Section 23101.5.
 
Manager/Staff
Ben Miller, Bureau Director (916) 845-3320
Jeff Margolis (916) 845-5026
 
Section A
Fred Campbell-Craven, Lead (916) 845-3796
Sarah La Spina (916) 845-3916
Carole Rouin (916) 845-5315
John Su - Los Angeles (213) 897-5222
 
Section B
Norman Scott, Lead (916) 845-7632
Eric Brown (916) 845-5265
Laurie McElhatton (916) 845-6916
 
Section C
Karen Smith, Lead (916) 845-3347
Cynthia Kent - Houston (713) 853-4604
Marguerite Mosnier (916) 845-6984
Ira Rubinoff (916) 845-6199
Melissa Wulff (916) 845-7831
 
Section D
Craig Swieso, Lead (916) 845-5244
Brian Miller (916) 845-3075
 
Section E
Carl Joseph, Lead (916) 845-5151
**Ed Campion (916) 845-4189
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Settlement Bureau
The Settlement Bureau is responsible for negotiating settlements of civil tax matters in dispute consistent with a reasonable evaluation of the costs and risks associated with the litigation of these matters. A civil tax matter in dispute is the protest of a Notice of Proposed Assessment, the appeal of a Notice of Action to the Board of Equalization or a pending claim for refund. Detailed information about requesting settlement and the settlement process can be found in FTB Notice 2007-2.
 
Manager/Staff
Pat Bittner, Bureau Director (916) 845-5624
Larry Bobiles, Technical Specialist (916) 845-3333
Tom Busch, Technical Specialist (916) 845-7340
George McLaughlin, Technical Specialist (916) 845-6041
Charlotte Meisel, Technical Specialist (916) 845-3317
Tony Tessier, Technical Specialist (916) 845-6466
 
Section A
Alison Clark (916) 845-3365
Sean Sullivan (916) 845-7989
Brian Van Slyke (916) 845-3574
 
Section B
**Howard Van Volkinburg, Manager (916) 845-4933
**James Heckenlaible (916) 845-3025
**Patricia Kemp (916) 845-7353
**Donna Lapp (916) 845-5329
**James Malone (916) 845-4784
**Cindy Rogers (916) 845-4891
**Merry Whitcomb (916) 845-3980
 
**Denotes staff other than attorney in Settlement Bureau
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Tax Administration and Procedure Bureau
The Tax Administration and Procedure Bureau represents and provides guidance to the Department with respect to administrative and procedural issues arising under the Revenue and Taxation Code and the Administration of Franchise and Income Tax Law. The TAP Bureau also handles protest, appeal and litigation cases involving these areas of law. In addition, the TAP Bureau is responsible for the administration of the appeals function. The General Counsel section of the bureau provides legal advice regarding non-tax legal matters and tax collection matters for the department and represents the department in personnel actions and out-of-state bankruptcy actions. There are two sections in the Bureau, the Tax Procedure Section and the General Counsel Section.
 
Manager/Staff
Elleene Tessier, Bureau Director (916) 845-3364
 
Tax Procedure
 
Section A
Jozel Brunett, Lead (916) 845-6467
Kathleen Cooke (916) 845-6768
**Greg Heninger (916) 845-3592
Mark McEvilly (916) 845-3315
**Andrew O'Boyle (916) 845-4305
 
Section B
Jean Cramer, Lead (916) 845-6408
**George Damon (916) 845-6803
**Lisa Lawson (916) 845-3946
Jane Perez (916) 845-6087
 
Section C
Bruce Langston, Lead (916) 845-3337
Kenneth Davis (916) 845-3839
Diane Ewing (916) 845-6836
L. "Red" Gobuty (916) 845-7855
Delinda Tamagni (916) 845-5089
 
Section D
Craig Scott, Lead (916) 845-6510
** Anne Mazur (916) 845-5404
Suzanne Small (916) 845-3066
Mary Yee (916) 845-3725
 
General Counsel
 
**Darlene Wasielewski, Section-Secretary (916) 845-3396
**Denise Sherlund-Sutherland (916) 845-5815
 
Section A
Edwin (Tim) Shea, Manager (916) 845-6838
Mark Carroll (916) 845-3288
Dennis Haase (916) 845-3187
Meghan McEvilly (916) 845-5209
 
Section B
Todd Bailey, Lead (916) 845-6340
Carissa Lynch (916) 845-7835
Nancy Parker (916) 845-7968
 
**Denotes staff other than attorney in Tax Administration and Procedure Bureau
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Dispute Management & Administrative Proceedings Section
Working with the TAP Bureau, the Dispute Management and Administrative Proceedings Section is responsible for the administration of the appeals function. Staff in this Section also handle, among other things, appeal and Government Claim cases. In addition, the Section is responsible for the administration of the docketed protest, litigation and regulation functions and the liaison for Franchise Tax Board meetings, and work with the bureaus having the functional responsibility for these areas.
 
**Susan Borgman, Manager (916) 845-3367
**Rachel Abston (916) 845-7352
**Sonia Anderson (916) 845-7322
**Lynn Au (916) 845-4792
**Colleen Berwick (916) 845-3306
**Janet Butler (916) 845-3868
**Claudia Cross (916) 845-4792
**Dee Garcia (916) 845-4036
**Joanne Garcia (916) 845-5239
**Lyn Gidding-Theobald (916) 845-3321
**Angie Miles (916) 845-3395
**Chanva Mulligan (916) 845-6939
**Diana Newman (916) 845-7507
**Victoria Rios-Martinez (916) 845-3332
**Lurline Roach (916) 845-6643
**Dawn Russ (916) 845-6555
**Patti Willmott (916) 845-3102
**Zarsanga Safi (916) 845-3552
 
**Denotes staff other than attorney

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