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State of California Franchise Tax Board

Executive Level Promotions and New Assignments

  • 2014

    Steve Ashton

    Appointed to: Career Executive Assignment Level B, Special Programs Bureau

    May 1, 2014

    Steve has been with FTB for almost 27 years and has an extensive background in collections and compliance. For the past 8 years he served as Director of the Special Programs Bureau where he oversees over $700 million in highly sensitive receivables that reside in FTB’s most complex legally mandated categories:

    • Offer in Compromise
    • Bankruptcy
    • Innocent Spouse
    • Decedent/Probate
    • Lien Program

    He previously served for 4 years as Director of the Individual Tax Collection Bureau and has experience in both filing enforcement and compliance development.

    Throughout his career, Steve has been instrumental in the oversight and development of collection data, strategies, and policies impacting billions of dollars in revenue including the Luxury Vehicle program, the Federal Treasury Offset program, and the Revenue Acceleration program. He serves on the EDR Steering Committee, the EDR Change Control Board, and is a member of the Privacy and Security Action Committee. He is highly respected across the state for his comprehensive knowledge of complex tax collection subjects and has given more than 80 statewide presentations to the practitioner community. This CEA level change is due to increased job responsibilities necessary to effectively manage FTB’s increased complex accounts receivables and the significant risks associated with administering an effective collection program.

    Steve has a Bachelor of Arts Degree in International Relations/Economics from the University of California, Davis and is a member of the Omicron Delta Epsilon Honor Society of Economics.

    Jeanne Harriman

    Appointed to: Career Executive Assignment Level B, Financial Management Bureau

    April 1, 2014

    Jeanne has been with FTB for 25 years and has an extensive background in both the Audit and the Finance and Executive Services Divisions, including 5 years as the Director of the Financial Management Bureau. She is FTB’s primary fiscal contact with the Legislature, the Department of Finance, the Government Operations Agency, and the Legislative Analyst’s office. As the chair of the department’s Resource Allocation Action Committee, she works to make sure that resources are available throughout the enterprise to achieve the department’s strategic mission. This CEA level change is due to increased job responsibilities necessary to obtain and manage departmental fiscal resources and the significant risks associated with coordinating the department’s $761 million annual budget.

    Prior to her current assignment, Jeanne served as an Administrator in the Audit Division. She has a Bachelor of Science Degree in Accounting and a Masters Degree in Taxation from California State University, Sacramento and is a Certified Public Accountant.

    Denise Mellor

    Appointed to: Career Executive Assignment Level B, Privacy, Security and Disclosure Bureau

    April 1, 2014

    Denise has been with FTB for 25 years. For the past 10 years, she has served as the Chief Security Officer as well as the Director for the Privacy, Security and Disclosure Bureau. She is responsible for FTB’s privacy program, both information and physical security, as well as ensuring FTB is in compliance with the Information Practices Act (IPA), the Public Records Act (PRA), and the disclosure provisions in the Revenue and Taxation Code. She is also the Information Security Officer for the Government Operations Agency and the Business, Consumer Services and Housing Agency. This CEA level change is due to increased job responsibilities necessary to effectively manage the many aspects of security risk for FTB.

    Prior to her current assignments, Denise served as FTB’s Director of the Office of Resolution Management. She received a Bachelor of Science Degree in Accounting from California State University, Sacramento.

    Bruce Langston

    Appointed to: Assistant Chief Counsel, Technical Resources Bureau

    January 1, 2014

    Bruce has been with the FTB Legal Division since November 1982, where he has argued appeals before the State Board of Equalization, been a multistate protest hearing officer, assisted with litigation, analyzed and reviewed implementation of tax legislation, and authored published and private rulings and regulations on a wide variety of income and franchise tax issues. He served as department liaison to Board of Equalization Chair Horton's office in 2010, and currently serves as a Tax Counsel IV in the Technical Resources Bureau. Bruce brings a wealth of departmental experience to this position. He is widely respected across the department for his comprehensive knowledge of the tax law and the legislative process.

    Bruce graduated from UC Berkeley with a Bachelor’s Degree in Biophysics. He earned his law degree from Boalt Hall School of Law, UC Berkeley.

  • 2013

    Roger Lackey

    Appointed to: CEA II, Processing Services Bureau

    August 1, 2013

    Roger has been with FTB for over 22 years and has been in leadership positions for ten. He has experience from several bureaus such as Legislative, Processing Services, Filing Compliance, and Filing Services. While in Filing Services he was the Correspondence Analysis Support and Education Section manager. He also participated in numerous projects such as Live Chat, Volunteer Income Tax Assistance, Tax Systems Modernization, Systems of Work, Worker of the Future, and Enterprise Data to Revenue Project.

    Roger holds a Bachelor’s Degree in Accounting from California State University Sacramento. He participated in the Intergovernmental Management Training and the Executive Assessment and Development program.

    Allen Wilson

    Appointed to: CEA II, Filing Methods and Budget Bureau

    August 1, 2013

    Allen is responsible for directing policy, planning and administration of FTB's electronic services such as CalFile, ReadyReturn, and Web Pay, tax forms, and the Filing Division budget. 

    In 1986, Allen began his FTB career in Audit. While in Audit, he developed strong technical skills and an effective leadership style as a manager over Multistate Audit. Allen joined Filing Methods & Budget Bureau in 2007, quickly gaining in-depth knowledge of the bureau’s programs. Allen is well known for handling sensitive issues calmly and adeptly.

    Allen holds a Bachelor’s Degree in Business Administration (with an emphasis in Accounting) from Pacific Union College and participated in FTB’s first Executive Assessment and Development Program last year. 

    Michael Cornez

    Appointed to: Assistant Chief Counsel, Business Entities Tax Bureau

    March 1, 2013

    Michael has been with the department since 2008, coming to FTB from the Attorney General's office where he worked for over 15 years. He previously served as a Tax Counsel IV in General Tax Law Bureau. He has been actively involved in evaluating and implementing strategies in most of the department’s significant or complex abusive tax avoidance transactions (ATAT) and other business entity tax cases.

    As Assistant Chief Counsel, Michael is responsible for providing expertise on the increasing complex business entity, pass through, and ATAT issues involving FTB. Michael is a member of the ATAT and Promoter Audit Group Teams and Litigation Committee.

    Michael graduated from University of California, Berkeley with a Bachelor of Science degree in Business Administration. He earned his Juris Doctor from University of the Pacific, McGeorge School of Law, and his Master of Laws (LL.M) in Taxation from New York University.

    Craig Scott

    Appointed to: Assistant Chief Counsel, Personal Income Tax and Procedure Bureau

    March 1, 2013

    Craig has been with the department since 2000, coming to FTB from private practice. He previously served as a Tax Counsel IV in the Tax Administration and Procedure (TAP) Bureau. As a Tax Counsel and lead in the TAP Bureau, Craig handled many appeals involving complex and sensitive matters. He has served on many department wide implementation teams including Voluntary Compliance Initiatives 1 and 2, and Tax Amnesty.

    As Assistant Chief Counsel, Craig is responsible for providing representation and guidance to the department with respect to administrative and procedural issues, handles protest, appeal, and litigation cases involving these areas of law.

    Craig is a graduate of Utah State University with a Bachelor of Arts Degree in Education/History and English, and a Master of Arts degree in Asian Studies from San Diego State University. He earned his Juris Doctor from Brigham Young University.

    Julie Whitten

    Appointed to: CEA II, Planning, Performance, and Project Oversight Bureau

    March 1, 2013

    Julie has been a State of California employee for over 22 years including experience at the California Department of Public Health, California Department of Forestry and Fire, California Office of Statewide Health Planning and Development, California Department of Food and Agriculture, and the California Conservation Corps.

    For the past 19 months, she has been an integral part of the FTB Enterprise Data to Revenue (EDR) project.

    Julie holds a Bachelor of Science degree from California State University Sacramento in Strategic Management and is a graduate of the State’s Information Technology Managers Academy.

    Chris Beach

    Appointed to: CEA IV Administrative Services Division Chief

    January 10, 2013

    Chris has been with FTB for 26 years, serving almost three years as the Administrative Services Division Chief. During his career, Chris has held managerial positions in the Administrative Services, Audit, and Filing Divisions. Additionally, Chris was a three-year member of the Federal Electronic Tax Administration Advisory Committee (ETAAC), serving as its chairperson for the 2008-2009 term. As an ETAAC member, he conveyed the public’s perception of the IRS electronic tax administration activities, offered constructive observations about current or proposed policies, programs, and procedures, and suggested improvements through the committee’s annual report to Congress. As Administrative Services Division Chief, Chris oversees all aspects of the human resource management, criminal investigations, internal audit, communication services, privacy and security, and Taxpayers’ Rights Advocate programs.

    Chris holds a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, Chico.

    Lisa Garrison

    Appointed to: CEA IV Finance and Executive Services Division Chief

    January 10, 2013

    Lisa has been with FTB for 32 years, serving the last four years as Finance and Executive Services (FESD) Division Chief. During her career, Lisa has held management positions in FESD, Audit, and Legal Divisions.

    Lisa is FTB's Chief Financial Officer (CFO) and chief of the Finance and Executive Services Division.

    As CFO for the department, Lisa has executive level responsibility over FTB’s $682 million operating budget and accounting of over $71.2 billion in revenues administered by the department. Lisa oversees the internal and external financial, legislative, economic research, procurement, strategic planning, performance measurement, business continuity and project management areas that help FTB function.

    Lisa holds a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, Humboldt and holds a Master of Science degree in Taxation from Golden Gate University.

  • 2012

    Jozel Brunett

    Appointed to: Chief Counsel, Legal Division

    December 5, 2012

    Jozel Brunett is FTB's chief counsel of the Legal Division.

    Jozel has been with the department for 18 years serving most recently as Assistant Chief Counsel of the Tax Administration and Procedure Bureau. In this assignment, she represented and provided guidance to the department with respect to administrative and procedural law issues. She has extensive experience in representing the FTB in Board of Equalization appeal hearings. She has actively participated in various key department and enterprise teams. Before joining FTB, Jozel worked in a private business litigation practice for seven years.

    Jozel's proven leadership, legal experience, and knowledge of the enterprise will serve her well in her new role.

    As chief counsel for FTB, Jozel is responsible for providing advice and counsel to the department with respect to tax matters in protest, appeals, bankruptcy, and settlement cases, the department's legislative program, tax forms, contracts, and general counsel matters, as well as the department's nontax programs. The chief counsel oversees the Legal Division attorneys who assist the Attorney General in court with respect to refund litigation cases, represents the department in personnel matters before the State Personnel Board, Victim's Compensation and Government Claims Board cases and other administrative proceedings, issue legal rulings and public notices, and who are responsible for the department's regulation program.

    Jozel is a graduate of California State University, Chico with a Bachelor of Arts degree in History and earned her Juris Doctor from the University of California, Davis, School of Law.

    Anne Miller

    Appointed to: CEA IV, Filing Division

    December 7, 2012

    Anne has been with FTB for nearly 30 years, serving the last seven years as the Filing Division Chief and member of FTB’s Executive Management Team. During her career, Anne has held management positions throughout the Audit, Accounts Receivable Management, and Finance and Executive Services Divisions.

    As Filing Division Chief, Anne is responsible for filing program policy and operations, taxpayer services, and gaining compliance from nonfilers. Anne has a passion for serving California’s taxpayers, their tax representatives and stakeholders, and for providing the customer-centered services necessary to meet their needs. In this role, Anne is leading the development and expansion of e-services and focusing on self-service applications for personal and business taxpayers.

    Anne is a CPA, holds a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, Sacramento, and holds a Master of Science degree in Taxation from Golden Gate University.

    Carol D. Williams

    Appointed to: CEA IV, Accounts Receivable Management (ARM) Division

    December 7, 2012

    Carol has been with FTB for over 20 years, serving the last year and ten months as the ARM Division Chief. During her career, Carol has held management positions throughout the ARM, Audit, and Filing Divisions. In addition, she has led and managed large projects for FTB including the Court-Ordered Debt Statewide Expansion project and the very successful Tax Amnesty project generating over $700 million in 2005. As ARM Division Chief, Carol is responsible for collection program policy and operations for delinquent Personal Income and Bank and Corporation Income Taxes. Her division also collects various nontax debts, including delinquent vehicle registration, debts owed to California’s courts, Victim’s Compensation Government Claims Board, and the California Department of Corrections and Rehabilitation.

    Carol holds a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, San Francisco. She is also a graduate of the Executive Leadership Development Program at California State University, Sacramento.

    Steve Sims

    Appointed to: CEA II, Taxpayers’ Rights Advocate

    October 31, 2012

    Steve has been with FTB since 1983, and has been our Taxpayers’ Rights Advocate since 2008. During his career, Steve has held a number of supervisory and management positions in the Administrative Services and Audit Divisions.

    Under his leadership, the Taxpayers’ Rights Advocates office have made significant improvements toward working effectively with our external stakeholders through proactive advocacy and outreach efforts.

    Steve has a Bachelor of Science degree in Business Administration with a concentration in Accounting from the University of California, Sacramento, and is an Enrolled Agent.

    Rachael Bruce

    Appointed to: CEA II, Audit Policy, Protest, and Administration Bureau

    August 24, 2012

    Rachael has been with FTB for 21 years, serving the last three years as the Section Manager for Audit Division, Technical Resource Section. During her career, Rachael has held management positions in the Audit Division Technical Resource Section and Protest Unit, and Administrative Services Division Employee Development Services. In addition, she has an extensive audit background in the protest, individual and pass through entity audit programs. She participates on various enterprise teams that promote and support the FTB Strategic Plan.

    Rachael is a Certified Public Accountant and holds a Bachelor of Science degree in Accounting from California State University, Sacramento.

    Vic Kotowski

    Appointed to: CEA III, Application Services

    August 24, 2012

    Vic has been with the Franchise Tax Board for over 33 years, with 25 years of management experience in Information Technology. As the director of FTB's Application Services organization, he is responsible for leading the efforts to develop and maintain all of FTB’s tax processing, enforcement, compliance, and administrative systems. Vic is a certified project manager who has extensive managerial experience as both a technology and business leader.

    Vic has had key roles on several major FTB projects, including: Chief, Project Management Office - California Child Support Automation System Project (CCSAS); Project Manager - Modernization and Reengineering of the Cashiering System Project (MARCS); and Implementation Manager – Taxpayer Information (TI) System Project.

    Vic is a graduate of Leadership for the Government Executive Program at California State University, Sacramento.

    Kem Musgrove

    Appointed to: CEA III, Operations and Infrastructure Services

    August 24, 2012

    Kem has been with the department for 12 years, serving the last two years as Technical Director for the Enterprise Data to Revenue (EDR) Project. During his career, Kem has held management positions throughout the Technology Services Division and United States Air Force. He has strong technical, negotiation, and project management skills.

    Kem holds a Bachelor of Science degree in Computer Science from National University, Sacramento, is a graduate of the Air Force Leadership Academy, and holds numerous Microsoft and Cisco certifications.

    Marlene White

    Appointed to: CEA III, Planning, Modernization, and Decision Services

    August 24, 2012

    Marlene has been with FTB for 24 years, serving the last two years as the department’s Business Project Director for the Enterprise Data to Revenue (EDR) Project. During her career, Marlene has held management positions in the Filing, Accounts Receivable Management, and Technology Divisions of the department.

    Marlene holds a Bachelor of Arts Degree in Psychology from California State University, Sacramento, a Labor Relations Certificate from University of California, Davis, and is a graduate of the Executive Leadership Institute from California State University, Sacramento.

    Marian McKenna

    Appointed to: CEA III, National Business Audit Bureau

    July 1, 2012

    Marian has been with FTB for 24 years, serving the last five years as Bureau Director of Audit Policy, Protest, and Administration Bureau. Marian’s knowledge in the multistate area is extensive with over 16 years of managerial responsibilities for multistate and corporation audit programs, both in the field and at our Central Office. Her managerial experiences are all encompassing from audit policy and protest resolution to financial operations and human resource activities that support the entire Audit Division.

    During her career, Marian has held management positions in the Multistate, C-Corporation, Protest, Technical Review, and Administration Audit programs. She has actively participated in various key department and interagency teams.

    Marian is a Certified Public Accountant and holds a Bachelor of Administration degree in Business/Accounting from California State University, Sacramento.

    Cathy Cleek

    Appointed to: CEA IV, Chief Information Officer - Technology Services Division

    June 1, 2012

    Cathy has been with FTB for 29 years, serving the last seven years as the department’s Chief Information Officer (CIO). During her career, Cathy has held management positions in many areas of the department. She has also served as project executive, project manager, and team member on several large and small successful information technology projects in the department.

    Cathy is currently providing leadership as the project executive on our Enterprise Data to Revenue (EDR) Project. Cathy’s leadership skills have been recognized in awards for 2011 Best of California Demonstrated Leadership in Information Technology, 2008 CIO Academy Leadership Award, and 2007 CIO Academy Communication Award.

    Cathy holds a Bachelor of Science degree in Business/Accounting from Cal Poly, San Luis Obispo, Master of Science degree in Taxation from Golden Gate University, San Francisco, and certification in the Senior Leaders in Government program from Harvard University.

    Debbie Langsea

    Appointed to: CEA IV, Audit Division

    June 1, 2012

    Debbie has been with the department for 32 years, serving the last six years as the Audit Division Chief. During her career, Debbie has held management positions throughout the Audit, Filing, and Technology Services Divisions.

    Under her leadership, the Audit Division has created an effective organization through collaboration and streamlining audit tasks and retained a strong workforce despite significant attrition. Debbie is known nationally for creating one of the most effective and respected state audit programs.

    Debbie holds a Bachelor of Science degree in Accounting from California State University, Sacramento.

    Gail Hall

    Appointed to: CEA II, Legislative Services Bureau

    May 1, 2012

    Gail has worked for FTB since 1996. She began her career in the audit program and then spent several years in the Legislative Services Bureau. Gail brings more than 20 years of tax law experience to the position. Most recently, she served as the Tax Consultant and FTB Liaison to Chairman Jerome E. Horton of the Board of Equalization. Gail brings a well-rounded background having worked in public accounting prior to accepting a position with the Franchise Tax Board.

    As Legislative Services Bureau Director, Gail is responsible for providing the services needed to assure that legislation that affects taxpayers and department programs can be administered. This includes providing timely, accurate, and objective bill analyses, drafting technically correct legislation and working with the Legislature, the Administration, and the Board to develop workable tax laws.

    Gail is a Certified Public Accountant, with a Bachelor of Science degree in Business Administration from California State University, Sacramento.

    Jacquelyn Griffin

    Appointed to: CEA II, PIT (Personal Income Tax) Billing and Collection Bureau

    February 16, 2012

    Jacquelyn has worked for FTB since 1989. She began her career in the Administrative Services Division. For 23 years, Jacquelyn held staff and management positions gaining experiences as an Internal Auditor, Information Security Auditor, Equal Employment Opportunity Officer, and quality assurance lead in the Filing Enforcement Program. In 2004, Jacquelyn brought her experience to the Accounts Receivable Management (ARM) Division. There she held positions within the ARM Division’s Personal Income Tax and Business Entity contact center and collection programs.

    Jacquelyn is an active participant of the Northern California Contact Center Association comprised of governmental and private sector contact center professionals. Jacquelyn’s participation will be instrumental in assisting her to identify best industry practices used in effective contact center management to increase collection efficiencies and develop additional self-service options to increase taxpayer compliance.

    As the Personal Income Tax Billing and Collection Bureau Director, Jacquelyn will manage the collection billing process and taxpayer contacts resulting from sending involuntary notices. To achieve taxpayers’ future compliance, Jacquelyn will ensure taxpayers’ education while protecting their rights to due process and fair treatment.

    Jacquelyn has a Bachelor of Science degree in Business Administration and Management from Troy State University, Alabama; and a Doctor of Divinity in Religious Studies from Sacramento Theological Seminary and Bible College.

    Carl Joseph

    Appointed to: CEA V, Counsel, Multistate Tax Affairs

    February 16, 2012

    Carl has worked for FTB since 1997. He began his career as a staff attorney in our Legal Division. Carl, a nationally recognized expert in multistate law, has served for the last three years as the Assistant Chief Counsel for the Multistate Tax Law Bureau. He has represented us in many significant multistate appeals before the Board of Equalization and in both trial court and appellate court proceedings. He has authored numerous Legal Rulings, Chief Counsel Rulings, and regulations concerning multistate tax law. He has participated in numerous tax conferences and meetings as the department’s leading expert on multistate tax law. Additionally, he has provided technical and drafting expertise to the Legislature on multistate tax issues.

    As Counsel, Multistate Tax Affairs, Carl is responsible for coordinating multistate tax policy issues within the Legal Division. This includes overseeing regulatory and adjudicatory efforts in the multistate arena, as well as protest and appeals raising complex multistate tax issues. He will also represent our department at meetings of the Multistate Tax Commission.

    Carl has a Bachelor’s degree in Economics from University of California, Irvine and Juris Doctor from McGeorge School of Law.

  • 2011

    Jennifer V. Fowler

    Appointed to: CEA II, Revenue Recovery Services Bureau

    November 16, 2011

    Jennifer has worked for FTB since 1988. She began her career in the Filing Division. In 1993, she joined the Accounts Receivable Management (ARM) Division as a collector. Over the past six years, Jennifer has held management positions within the ARM Division’s call center and collection program. Jennifer’s most recent assignment as section manager for the Tax Account Resolution Section; her active participation on the Tax Gap Action Committee; and experience representing FTB as a subject matter expert on the Statewide Accounts Receivable Workgroup will be instrumental in developing new innovative ways to increase collection efficiencies, reduce our accounts receivable inventory, and collect needed revenue for the state.

    As bureau director, Jennifer is responsible for overseeing the administration of collection efforts for personal income tax, business entity tax, and nontax debts. Her bureau proactively works to recover tax and nontax debt while educating debtors to achieve future compliance.

    Jennifer has completed coursework to receive a Bachelor of Arts degree in Organizational Communication from California State University (CSUS), Sacramento, and is a graduate of the CSUS Management Development Program.

    Gina Purcell

    Transferred to: CEA II, Division Support Bureau

    November 16, 2011

    Gina has worked for FTB since 1992. She began her career in the Accounts Receivable Management Division (ARM) as a collector. Gina brings strong leadership, management, and project experience to this position. She held supervisory assignments within ARM and spent two years on the successful Business Entity Accounts Receivable Collection System (BE ARCS) project as a business analyst and project manager. Gina also spent five years as the section manager for the Filing Enforcement program and participated on the Enterprise Data to Revenue (EDR) project steering committee and Tax Gap Action Committee. Gina’s most recent assignment was bureau director of Revenue Recovery Services Bureau since September 1, 2011.

    Gina’s proven leadership, enterprise experience, experience managing projects, and knowledge of ARCS will be invaluable in her new role.

    As bureau director, Gina is responsible for centralizing coordination of critical ARM projects and other key efforts currently underway (ARM EDR project early wins; ARM reorganization; ARCS system redesign changes; and growth of AR).

    Gina has a Bachelor of Science degree in Business Administration from California State University, Sacramento.

    Andrea VanWalleghem

    Appointed to: CEA I, Internal Audit Bureau

    October 17, 2011

    Andrea has worked for FTB since 1992. She began her career in the Audit program. For the past five years, she has been the section manager of our Internal Audit Program. She was responsible for making many improvements to our internal controls and processes and moving our department toward utilizing a comprehensive enterprise risk assessment and prioritization model. Andrea has a good understanding of how the department works, and has established effective relationships with our oversight organizations such as Bureau of State Audits. In addition, Andrea has significant experience working in our Political Reform Audit program and will provide good leadership over that important program and state function.

    As a bureau director, Andrea is responsible for managing the financial and operational audit program of the Internal Audit Bureau.

    Andrea has a Bachelor of Science degree in Business Administration/Accounting from California State University, Chico.

    Gina Purcell

    Appointed to: CEA II, Revenue Recovery Services Bureau

    September 1, 2011

    Gina has worked for FTB since 1992. She began her career in the Accounts Receivable Management Division (ARM) as a collector. Gina brings strong leadership, management, and project experience to this position. She held supervisory assignments within ARM and spent two years on the successful Business Entity Accounts Receivable Collection System project as a business analyst and project manager.

    Gina's most recent assignment as section manager for the Filing Enforcement program and her active participation on the Enterprise Data to Revenue (EDR) project steering committee and Tax Gap Action Committee will be instrumental in our effort to reduce our accounts receivable inventory and collect needed revenue for the state. Gina's experience representing us before our Board will be invaluable in her new role.

    As bureau director, Gina is responsible for overseeing the administration of collection efforts for personal income tax, business entity tax, and nontax debts. Her bureau proactively works to recover tax and nontax debt while educating debtors to achieve future compliance.

    Gina has a Bachelor of Science degree in Business Administration from California State University, Sacramento.

    Carol Williams

    Appointed to: CEA III, Accounts Receivable Management (ARM) Division

    April 1, 2011

    Carol has worked for FTB since 1992. She began her career in Audit, held managerial assignments within the Filing Division’s call center, was the project manager for the very successful 2005 Tax Amnesty Program, project sponsor for the Court Ordered Debt expansion project, and for the past five years has held management positions within ARM division.

    Her latest assignment was as director for the division’s Revenue Recovery Services Bureau, an integral program at the front of FTB’s efforts to reduce its accounts receivable inventory. Through Carol’s role on the Enterprise Data to Revenue (EDR) project steering committee and active participation with the project, she will be instrumental in EDR’s implementation and the many changes it will bring, particularly as they relate to ARM division.

    As division chief, Carol is responsible for collection program policy and operations for delinquent Personal Income and Bank and Corporation Income Taxes. Her division also collects various nontax debts, including delinquent vehicle registration, debts owed to California’s courts, Victim’s Compensation Government Claims Board, California Department of Corrections and Rehabilitation and Department of Industrial Relations.

    Carol has a Bachelor of Science degree in Business Administration with a concentration in accounting from San Francisco State University. She is also a graduate of the Executive Leadership Development Program at California State University, Sacramento.

    Scott K. Reid

    Appointed to: CEA III, Economic and Statistical Research Bureau

    February 11, 2011

    Scott is an experienced public sector manager, administrator, and leader with more than 15 years of experience in legislative, local government, and state executive branch environments. His experience as former Governor Schwarzenegger’s cabinet secretary has provided him with an intimate familiarity with the structure and operations of state government and a detailed knowledge of the complex budgetary issues facing the state.

    Scott brings leadership and managerial expertise from his tenure as the Chief Deputy Director of the Department of Consumer Affairs and his experience interacting with the administration and Legislature as the director of the Office of the Insurance Advisor. This experience will serve the department well in its ongoing dialog with external policy makers.

    Scott has a Bachelor of Arts degree in Economics from University of California, Santa Cruz.

    Karen Thomas

    Appointed to: CEA II, Filing Services Bureau

    February 11, 2011

    Karen has worked for FTB since July 1987. She has experience working in the Filing, Technology Services, and Accounts Receivable Management Divisions. Her last 10 years were spent as a section manager in the Receiving Section, Business Entities Section, Collection Systems Development Section, and most recently in the Taxpayer Services Center Section. Karen has extensive background in customer service and contact center management. She was the business project manager for the first Enterprise-wide Customer Service Platform (ECSP) Project and implemented the H1N1 Call Center for the California Department of Public Health. Karen is currently the department business representative on the Service Oriented Architecture Governor Team and represents the Filing Division on the Enterprise Coaching and Mentoring Team.

    As bureau director, Karen is responsible for providing services to taxpayers and tax professionals specific to return, payment, refund, underpayment, and account resolution activities. These services include contact center operations that offer services through multiple communication channels, program analysis and support activities, contact center training, and education and outreach. Karen is also responsible for administering our role in the Voluntary Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), and VITA Military programs.

    Karen has a Bachelor of Arts degree in Psychology from California State University, Sacramento. She has completed the professional series of Call Center Management Training, the CSUS Leadership for the New Millennium program, and FTB’s own Management Development Program.

    Debbie Salvino

    Appointed to: CEA II, Individual and Special Audit Bureau

    January 17, 2011

    Debbie has worked for FTB since 1993. She began her career here working as a manager over the Residency Program and as a manager over Personal Income Tax Audit, also Protest, Promoter, and Tax Shelter Section, and Tax Gap/Tax Shelter Section for several years. Debbie was responsible for managing diverse and key workloads, such as, addressing the tax gap and abusive tax shelter initiatives. Her tax background includes working personal income tax, corporation audit, and protest workloads.

    As bureau director, Debbie is responsible for encouraging self-compliance by overseeing the administration of the income tax audit program in a timely, responsible, and fair manner. Her bureau is an innovative and dedicated organization continuously improving administration of income tax audit programs.

    Debbie has a Bachelor of Science degree in Business from California State University, Sacramento.

  • 2010

    Susan Borgman

    Appointed to: CEA II, Procurement and Asset Management Bureau

    June 1, 2010

    Susan has worked for FTB since 1975. She began her career as a Secretary in the Operations Division and was a Legal Division manager for more than 14 years. She brings outstanding leadership, communication, and organizational skills to her new assignment. As manager of the Dispute Management and Administrative Appeals Section in Legal, Susan's experience working with the Board of Equalization demonstrated her ability to partner well with external departments and agencies. She also brings several years of experience working closely with our Enterprise Data to Revenue project team and will be invaluable to the ongoing procurement of one of the biggest information technology projects in FTB history.

    As bureau director, Susan is responsible for FTB's purchasing authority for goods and services, soliciting offers, and executing purchase documents and contracts, ensuring that FTB has the goods and services they need when they need them.

    Paul Ogden

    Appointed to: CEA II, Business and Human Resources Bureau

    June 1, 2010

    Paul has worked for FTB since 1989. He began his career as a Tax Program Assistant in the Accounts Receivable Management (ARM) Division. He has been a collector, trainer, analyst, supervisor, business manager, and human resource (HR) professional. He has managed the Receiving and Data Storage Section, the Information Validation Section, and was most recently manager of the Personnel Resources and Personnel Services Sections. He has been a key FTB representative on several interdepartmental HR-related teams, which currently include the statewide HR Modernization and MyCalPAYS projects. Paul is recognized for his expertise in business process reengineering (BPR), and has led several very successful BPR efforts over the years.

    As bureau director, Paul is responsible for services that enable FTB to recruit, develop, and maintain our workforce in a safe and healthy environment.

    Paul attended Brigham Young University, and is a graduate of the Leadership of the New Millennium management course through California State University, Sacramento, as well as FTB's own Management Development Program.

    Tom McPherson

    Appointed to: CEA II, Investigations Bureau

    May 1, 2010

    Tom has worked for FTB since 1986. He has experience in roles as a tax auditor, investigator, supervisor, and deputy chief. He has managed the Southern California operations of FTB's Investigations Bureau for 12 years. Tom was the acting Bureau Director for 16 months.

    As bureau director, Tom is responsible for all criminal enforcement activities within the department. The principal mission is to identify, investigate, prosecute, deter tax evasion, fraud, employee misconduct, and encourage compliance with the California income tax laws and maintain the public's trust through publicity.

    Tom is a Certified Fraud Examiner and has earned the California Peace Officer's Standards and Training (POST) Management Certificate.

    Tom has a Bachelor of Science degree in Business Administration from California State University, Fullerton.

    Chris Beach

    Appointed to: CEA III, Administrative Services Division

    March 15, 2010

    Chris has worked for FTB since 1986. He began his career in the Audit program. Over the past 16 years, Chris has held managerial assignments in the Audit, Filing, and Administrative Services Divisions. His most recent assignments included director for the Filing Methods and Budget Bureau and director for the Business and Human Resources Bureau.

    Chris is responsible for administrative affairs and will interact with the related important control agencies downtown.

    Chris has a Bachelor of Science in Business Administration with a concentration in Accounting from California State University, Chico.

  • 2009

    Laureen Philipp

    Appointed to: CEA II, Field and Complex Account Collection Bureau

    December 24, 2009

    Laureen has worked for FTB since 1989. She began her career as a Tax Compliance Representative in the Accounts Receivable Management (ARM) Division. She was the Northern Regional Field Manager, responsible for managing field collection and public counter operations for Northern California. She was previously the Section Manager for Complex Account Resolution Team (CART) and has served as Assistant Director, Taxpayer Advocate Bureau and Section Manager of ARM Division’s budget operations and Career Center.

    Laureen is responsible for overseeing statewide field public counter and collection activities and for the CART. She administers the "Top 250 Delinquent Taxpayer (California Revenue and Taxation Code Section 19195) List" and is a member of the Tax Gap Action Committee.

    Laureen has a Bachelor of Science in Business Administration with a concentration in Finance from California State University, Sacramento.

    Phil Gray

    Appointed to: CEA II, Filing Methods and Budget Bureau

    December 24, 2009

    Phil has worked for FTB since 1989. He began his career in the Accounts Receivable Management (ARM) Division as a collector. He has served as supervisor and manager of the Offer in Compromise and Installment Agreement programs. He most recently served as the Section Manager of the Withholding Services and Compliance Section in the Filing Division where he was responsible for managing our nonwage withholding programs.

    Phil is responsible for directing policy, planning and administration of our electronic services, such as CalFile and ReadyReturn, our tax forms, and the Filing Division budget.

    Phil has a Bachelor of Science degree from University of California, Davis, and a Master’s degree in Business Administration from National University.

    Michelle Fallon

    Appointed to: CEA II, Communications Services Bureau

    June 1, 2009

    Michelle has worked for FTB since 1988. She began her career as a tax auditor and has experience in both personal income tax and corporation audits. Michelle transferred to the department Budget Office in 1993 and had worked there for more than 15 years. She was Bureau Director of the Financial Management Bureau since January 1, 2009.

    Michelle is the Director of the Communications Services Bureau in the Administrative Services Division. She is responsible for enterprise communications including promoting department programs, products and services; planning and management of our internal and external websites; and insuring the prompt responses to legislative inquiries and taxpayers who have been unable to resolve their problems with our department through normal channels.

    Michelle has a Bachelor of Science degree in Accounting from California State University, Sacramento.

    Jeanne Harriman

    Appointed to: CEA II, Financial Management Bureau

    June 1, 2009

    Jeanne has worked for FTB since 1989. She began her career as a tax auditor, and has worked in all audit programs including working in the field for two years. In recent years, she had been primarily responsible for directing staff that have responsibility for final review of audit cases, establishing practices and procedures for the Audit Division, assisting or leading projects related to the audit workload or to enterprise issues, and resolving or addressing emerging trends or issues raised by FTB staff or stakeholders.

    As bureau director, Jeanne is responsible for the enterprise-wide budgeting, accounting, and resource allocation functions. She works with the Department of Finance, the State and Consumer Services Agency, the California Legislature, and other state agencies in obtaining the resources we need to achieve the department and state’s priorities. In addition, Jeanne oversees the accounting functions to ensure that all legal mandates are complied with and that we report our financial performance accurately and timely.

    Jeanne holds a Bachelor of Science degree in Accounting and a Master’s degree in Taxation from California State University, Sacramento. She is a licensed Certified Public Accountant.

    Michelle Fallon

    Appointed to: CEA II, Financial Management Bureau

    January 1, 2009

    Michelle has worked for FTB since 1988. She began her career as a tax auditor and has experience in both personal income tax and corporation audits. Michelle transferred to the department Budget Office in 1993 and had worked there for more than 15 years.

    As bureau director, Michelle is responsible for the enterprise-wide budgeting, accounting, and resource allocation functions.

    She works with the Department of Finance, the State and Consumer Services Agency, the California Legislature, and other state agencies in obtaining the resources we need to achieve the department and state’s priorities. In addition, Michelle oversees the accounting functions to ensure that all legal mandates are complied with and that we report our financial performance accurately and timely.

    Michelle has a Bachelor of Science degree in Accounting from California State University, Sacramento.

  • 2008

    Lisa Garrison

    Appointed to: CEA III, Chief Financial Officer and Division Chief, Financial Management Division

    December 1, 2008

    Lisa has worked for FTB since 1980. Since April of 2007, she was director of the Financial Management Bureau. She has held managerial assignments over Audit's technical resource programs, served in the Legal Division's Settlement Bureau, and also served in the Audit Division's Administration, Budget and Protest programs.

    Lisa holds a Bachelor of Science degree in Business Administration/Accounting from California State University, Humboldt and a Master of Science degree in Taxation from Golden Gate University.

    Jay Chamberlain

    Appointed to: CEA II, Director, Economics and Statistical Research Bureau

    March 1, 2008

    Jay has worked for FTB since 1990. He was manager of the Tax Policy Research Section in the Economic and Statistical Research Bureau for the past 12 years. In this role, he directed the work of economists and programmers in performing fiscal and policy analysis for the Legislature, Administration, and FTB Board members, as well as FTB’s Audit and Legal programs. Since October of 2007, Jay has served at the enterprise level as Tax Policy Program Consultant. In this role, he serves as the highest-level technical consultant in research on the tax gap and the effectiveness of FTB’s tax compliance programs in general.

    Jay has held previous jobs in Washington, D.C. at the Policy Economics Group, a unit of KPMG, and at the U.S. Federal Trade Commission. He has a doctoral degree in economics from the University of California-Davis, and he recently completed the Intergovernmental Management Training program.

    Diane Lieberman

    Appointed to: CEA II, Director of the Field and Complex Account Collection Bureau

    February 1, 2008

    Diane has worked for FTB since 1987. She was a Regional Manager for the Field and Complex Account Bureau’s Southern Region Collection and Public Counter programs for 12 years.

    She has a Bachelor of Arts degree in Sociology from University of California, San Diego, and a Master of Science degree in Business Administration from San Diego State University. Diane is a Certified Public Accountant.

    Steve Sims

    Appointed to: CEA I, Taxpayers’ Rights Advocate

    January 1, 2008

    Steve has worked for FTB since 1983. He has worked as an auditor in Sacramento, San Jose, and Oakland. He has also served as a collection supervisor and project manager. Steve is responsible for the Department’s Education & Outreach Section which provides information to small businesses and tax practitioners.

    He has a Bachelor of Science degree in Business Administration with a concentration in Accounting from University of California, Sacramento. Steve is an Enrolled Agent with the Internal Revenue Service.

  • 2007

    Geoffrey R. Way

    Appointed to: CEA IV, Chief Counsel

    August 2, 2007

    Geoff has worked for the FTB since 1992, in a variety of technical and management assignments in the Legal Division, the Legislative Services Bureau, and the Administrative Services Division. Prior to joining the FTB, he was engaged in private practice in Sacramento for 10 years. His areas of expertise included business transactions, real estate, estate planning, and exempt organizations.

    The Chief Counsel provides advice and counsel to the department with respect to the department's legislative program, forms review, contract and general counsel matters, as well as the department's non-tax programs. The Chief Counsel oversees the Legal Division attorneys who issue legal rulings and public notices and who are responsible for the department's regulation program.

    Geoff has a Bachelor of Arts degree in History from Westmont College, a Master of Arts degree in Theology from Fuller Theological Seminary, and a Juris Doctor degree from the University of California, Hastings College of the Law.

    Bill Jones

    Appointed to: CEA III, Accounts Receivable Management Division

    August 1, 2007

    Bill has worked for the FTB since 1996. He has held the position of bureau director of the Field and Complex Account Collection Bureau, the Revenue Recovery Services Bureau, and the Special Programs Bureau, to name a few.

    Bill has a Bachelor of Science degree in Accounting from University of California, Sacramento, and has completed graduate level course work in Public Administration. Bill is a graduate of the California Leadership Institute.

    Ben Miller

    Appointed to: CEA V, Multistate Tax Bureau

    June 27, 2007

    Ben has been an attorney for the FTB since May 1970, and has been Counsel, Multistate Tax Affairs since 1983. Ben is one of the national pioneers in the unitary method for taxing corporations. The National Conference of Commissioners on Uniform State Laws is proposing to study and rewrite the Uniform Division of Income for Tax Purposes Act (UDITPA). Ben will champion California's interest throughout this process.

    Ben has been the department's spokesperson on the unitary method since 1976. He has participated in the presentation of five cases to the United States Supreme Court, most importantly Container Corporation of America v. FTB (1983) and Barclays Bank PLC v. FTB (1994).

    Ben has a Bachelor of Science degree in Political Science from the University of California, Riverside, and a Juris Doctor from Stanford Law School.

    Carol Meraji

    Appointed to: CEA II, Director of Computing Resources Bureau

    July 1, 2007

    Carol has worked for the Franchise Tax Board since 2006. During that time, she has managed the Server Management Group in the Computing Resource Bureau. Prior to her being employed with the FTB, she worked as the CIO for the Department of Corrections in Washington. She has also worked for the California Department of Corrections, the Department of Rehabilitation, and for the Health & Welfare Data Center.

    Carol is passionate about using IT to improve FTB's business and developing staff. She has led many successful efforts including the implementation of the IT Infrastructure Library.

    Tom Kawasawa

    Appointed to: CEA II, Director of the California Business Audit Bureau

    April 1, 2007

    Tom has more than 31 years of State civil service experience with the Franchise Tax Board. In addition to serving on the department's Customer Service Action Committee, Tom was the Audit Program Manager for the Multistate Audit Program for eight years and combined the field audit programs in Northern and Southern California. Prior to managing the statewide Audit program of Multistate corporate taxpayers, Tom was the Pass-Through Entity Audit Program Manager for four years and transitioned the Partnership program to include S-Corporation and other pass-through entity programs. In addition, Tom was the district manager in six field offices where he was responsible for the field Audit, Collection, Special Investigation, and Public Service programs.

    Tom holds a Bachelor of Science Degree from California State University, Los Angeles, in Business Administration.

    Lisa Garrison

    Appointed to: CEA II, Director of the Financial Management Bureau

    April 1, 2007

    Lisa has been with Franchise Tax Board for 26 years, joining the department as an auditor in 1980. Over the past 15 years, Lisa has held managerial assignments over Audit's technical resource programs, in the Legal Division's Settlement Bureau, and most recently, over the Audit Division's Administration, Budget, and Protest programs.

    Lisa holds a Bachelor of Science Degree from California State University, Humboldt, in Business Administration with a concentration in Accounting and a Master's Degree in Taxation from Golden Gate University.

    Rafael Ixta

    Appointed to: CEA II, Director of the Individual and Special Audit Bureau

    April 1, 2007

    Rafael has more than 24 years of State civil service experience with the Franchise Tax Board. During the past five years, he was the Audit Program Manager for the Personal Income Tax Audit Program. Prior to managing the statewide Audit program of individual taxpayers, Rafael was the Pass-Through Entity Audit Program Manager for four years. In addition, Rafael was the Professional Audit Support System (PASS) Project Manager responsible for automating the Audit case management system used by the Audit programs.

    Rafael's experience includes district manager of the Sacramento and Stockton field offices where he was responsible for the field Audit, Collection, and Public Service programs for almost four years. Rafael also served as the Equal Employment Officer for two years.

    Rafael holds a Bachelor of Arts Degree from California State University, Stanislaus, in Business Administration and completed the University of California Davis Executive Program.

    Marian McKenna

    Appointed to: CEA II, Director of the Audit Policy, Protest, and Administration Bureau

    April 1, 2007

    Marian has more than 19 years of State civil service experience with the Franchise Tax Board. During the past year, she was the Audit Program Manager for the C-Corporation Audit Program and Multistate Audit Central Office Section. Prior to managing two Audit programs, Marian spent six years as manager in the Multistate Technical Resource Section responsible for the technical review and legal support of field Audit cases. Prior to this assignment, she was a Protest supervisor for three years, Multistate Central Office Section supervisor for two years, and IT Coordination Team chair.

    Marian's experience managing diverse Audit programs including the Technical Resource Section and Protest programs enables her to serve in this multi-disciplinary capacity. Marian is a Certified Public Accountant and holds a Bachelor of Science Degree from California State University, Sacramento, in Business Administration with a concentration in Accounting.

    Mark Shijo

    Appointed to: CEA II, Director of the Filing Compliance Bureau

    March 1, 2007

    Mark has more than 29 years of State civil service experience. He joined FTB in 1999 as the department's Budget Officer, and has served on various advisory committees and task forces. He is Chair of the Resources Allocation Action Committee, an active member of the Organizational Development Action Committee, and participated in the recently released Enterprise and Tax Gap Strategic Planning Teams.

    Prior to FTB, Mark worked 22 years at the Department of Health Services, where he served as Budget Officer and in various other managerial positions in the Administration Division. He was also manager of the Case Development Section in the Audits and Investigations Division, where he worked on Medi-Cal fraud and abuse along with the State Controller's Office and the Office of the Attorney General.

    Debbie Campora

    Appointed to: CEA II, California Child Support Automation System Project (CCSAS)

    January 1, 2007

    Debbie has worked on CCSAS since September, 1999. As the project manager for the CCSAS Requirements Management Section, she successfully worked with local county users, Department of Child Support Services program/policy representatives, and business partner staff, to help ensure that the new system meets users' needs. Prior to coming to CCSAS, Debbie also worked on two prior Statewide Child Support Automation Projects. The experience, leadership, and expertise she has demonstrated in these assignments will serve her well in her new critical role as Technical Deputy Project Director.

    Debbie holds a Bachelor of Science Degree from California State University, Sacramento, in Business Administration with a concentration in Management Information Systems.

  • 2006

    Carol D. Williams

    Appointed to: CEA II, Revenue Recovery Services Bureau

    Effective: October 9, 2006

    Carol has been with the Franchise Tax Board since 1992. She has acquired extensive experience in roles as an auditor, supervisor, and business manager. She managed our very successful Tax Amnesty program. She holds a Bachelor of Science degree with a concentration in Accounting from San Francisco State University.

    The Revenue Recovery Services Bureau provides a variety of collection efforts for personal income tax, business entity tax, and non-tax debts. They proactively recover tax and non-tax debt while educating debtors to achieve future compliance.

    Russ Reece

    Appointed to: CEA I, Corporate Planning Bureau

    Effective: May 15, 2006

    Russ has been with the Franchise Tax Board since 1989. He has acquired extensive experience in roles as an administrator, strategic planner, and portal business manager. The experience and expertise he has demonstrated in these assignments will play a critical role in ensuring the successful and timely completion of the bureau's objectives.

    The Corporate Planning Bureau develops and maintains the department’s strategic and business plans. They identify and examine critical issues facing the department and make decisions resulting in policy development and problem resolution.

    Vic Kotowski

    Appointed to: CEA II, e-Services & Applications Bureau

    Effective: March 15, 2006

    Vic has been with the Franchise Tax Board since 1979. He is a certified project manager who has acquired extensive managerial experience as a business and technology manager. He is recognized for his technical expertise and broad knowledge of our tax programs and operations.

    The e-Services and Applications Bureau supports the department's Internet, Intranet, and other electronic-based computer technologies. These business solutions provide taxpayers and FTB employees with secure, self-service Websites for accessing information, requesting services and completing a wide range of internet-based transactions, such as filing tax returns and making tax payments.

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