| |
| General Tax Law Bureau A |
| 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. 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. |
| |
| Manager/Staff |
| Elleene Tessier, Bureau Director |
916.845.3364 |
| Robert Dunn, Technical Specialist |
916.845.3338 |
| David Gemmingen, Technical Specialist |
916.845.3480 |
| |
| Section A |
| Terry Collins, Lead |
916.845.7266 |
| Daniel Biedler |
916.845.4745 |
| Maria Brosterhous |
916.845.7651 |
| Raul Escatel |
916.845.5520 |
| Natasha Page |
916.845.6729 |
| |
| Section B |
| William Hilson, Jr., Lead |
916.845.3741 |
| **Katie Courtnier |
916.845.6736 |
| Scott DePeel |
916.845.5529 |
| Ann Hodges |
916.845.3088 |
| Judy Hirano |
916.845.6831 |
| Valerie Leclerc |
916.845.3693 |
| Jason Riley |
916.845.6534 |
| |
| General Counsel Section A |
| Edwin (Tim) Shea, Lead |
916.845.6838 |
| Mark Carroll |
916.845.3288 |
| Dennis Haase |
916.845.3187 |
| Meghan McEvilly |
916.845.5209 |
| |
| General Counsel Section B |
| Todd Bailey, Lead |
916.845.6340 |
| Carissa Lynch |
916.845.7835 |
| Melody Scullary |
916.845.4978 |
| |
| General Counsel Support |
| **Darlene Wasielewski, Section-Secretary |
916.845.3396 |
| **Denise Sherlund-Sutherland |
916.845.5815 |
| |
| **Denotes staff other than attorney in General Tax Law Bureau |
| |
| General Tax Law Bureau B |
| Terri Wignall, Bureau Director |
916.845.3020 |
| |
| Section A |
|
| Michael Cornez, Lead |
916.845.5305 |
| ** Susan Allair |
916.845.6976 |
| Ron Babcock |
916.845.4629 |
| Susanne Coakley |
916.845.5490 |
| Ian Foster |
916.845.5283 |
| William Gardner |
916.845.3318 |
| Ellen Little |
916.845.7728 |
| Todd Watkins |
916.845.2966 |
| |
| Section B |
| Ronald Hofsdal, Lead |
916.845.7784 |
| Christopher Haskins |
916.845.7652 |
| Shane Hofeling |
916.845.4581 |
| Tommy Leung |
916.845.5507 |
| Christopher Parker |
916.845.6606 |
| Renel Sapiandante |
916.845.5508 |
| Sean Sullivan |
916.845.7989 |
| Adam Susz |
916.845.7066 |
| **Denotes staff other than attorney in General Tax Law Bureau B |
| |
|
| |
| 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 |
| Doug Powers, Technical Specialist |
916.845.4962 |
| Michael Vigil, Technical Specialist |
916.845.7902 |
| |
| Administrative Support Section |
| **Eric Yadao, Supervisor |
916.845.5105 |
| **Karen Barkey |
916.845.3933 |
| **Eldra Benjamin |
916.845.4618 |
| **Thaddeus Carder |
916.845.4278 |
| **Christy Keith |
916.845.6080 |
| **TaNita Martinez |
916.845.7199 |
| **Samantha Quyen Nguyen |
916.845.6117 |
| **Kristina North |
916.845.6978 |
| **Joanna Palisoc |
916.845.5894 |
| **Patti Price |
916.845.5381 |
| **Paul Wellendorf |
916.845.3350 |
| **Denotes staff other than attorney in Technical Resources Bureau |
| |
| 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 |
| Carl Joseph, Bureau Director |
916.845.5151 |
| Ben Miller |
916.845.3320 |
| Craig Swieso |
916.845.5244 |
| |
| Section A |
| Fred Campbell-Craven, Lead |
916.845.3796 |
| Eric Brown |
916.845.5265 |
| Cynthia Kent - Houston |
713.853.4604 |
| Irina Iskander Krasavtseva |
916.845.7469 |
| Jenna Mayfield |
916.845.7965 |
| Carole Rouin |
916.845.5315 |
| John Su - Los Angeles |
213.897.5222 |
| Delinda Tamagni |
916.845.5089 |
| John Yusin - Los Angeles |
213.897.5250 |
| |
| Section B |
| Andrea Chang, Lead |
916.845.3723 |
| **Ed Campion |
916.845.4189 |
| James Garrison - Santa Ana |
714.558.4795 |
| Roman Johnston |
916.845.5882 |
| Laurie McElhatton |
916.845.6916 |
| Brian Miller |
916.845.3075 |
| Melissa Potter |
916.845.7831 |
| |
| Section C |
| Jeff Margolis, Lead |
916.845.5026 |
| Kathleen Andleman |
916.845.5741 |
| L. "Red" Gobuty |
916.845.7855 |
