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Executive Level Promotions and New Assignments

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    Gail Hall

    Appointed to: Director, Legislative Services Bureau

    July 28, 2016

    Gail brings 28 years of tax law experience and has been with the FTB for 20 years, including 12 years with the Legislative Services Bureau and a number of years in the audit program. She brings a well-rounded background having worked in public accounting and as an accountant for a major Sacramento business.

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

    Robert Moreno

    Appointed to: Assistant Director, Business and Human Resources Bureau

    July 28, 2016

    Robert started his FTB career over 32 years ago as a seasonal clerk and has held a variety of positions in the Filing, Accounts Receivable Management (ARM), and Administrative Services Divisions. He has over 16 years of experience leading and managing multiple programs in ARM, Withholding Services, Receiving and Data Storage, and Personnel Services Sections.

    He is the section manager of the Personnel Services Section and in addition to managing this program, he has successfully participated and managed several internal and external projects, such as MyCalPAYS and FTB's Administrative Services Modernization Project. 

    As a manager, he has facilitated change through a variety of reengineering projects and has transformed key FTB business processes, such as the hiring process, business entity return processing, and the disciplinary process.

    Robert will oversee the operations of Facilities, Business Services, and Health and Safety functions within the Business and Human Resources Bureau.

    Robert is a graduate of the College of Continuing Education, California State University Sacramento (CSUS) and the CSUS Leadership for the Government Executive Program. 

    Jose Orozco

    Appointed to: Director, Enterprise Services Bureau

    July 28, 2016

    Jose has worked for the state of California for over 15 years, with the majority of his time spent in various information technology (IT) positions at FTB supporting tax and nontax applications and services. His IT experience includes application development and infrastructure support with the past 6 years in technical supervision and management positions.

    In his previous role as the manager of the Service Development Section, he played a significant role in ensuring the department’s readiness to support the new services, processes, and technical environments delivered by the Enterprise.Data.Revenue Project.

    Jose holds a Bachelor of Science degree in Microbiology from the University of California, San Diego and a Master of Science degree in Microbiology and Immunology from the University of California, Los Angeles.

    Christopher Hicks

    Appointed to: Assistant Director, Public Collections, Contracts, & Support Section

    June 22, 2016

    Christopher started his FTB career over 22 years ago and has held a variety of positions in the Filing and Accounts Receivable Management (ARM) Divisions. He has over 16 years of leadership experience, managing multiple programs and functions including the Innocent Spouse Program and Nontax Debt (NTD) Collection Programs in ARM, as well as administrative and analytical functions in the Filing Division. 

    Christopher is currently the subject matter expert for NTD, often advising senior management on NTD issues. He successfully leads the NTD Section, including Court-Ordered Debt, Vehicle Registration, and Interagency Intercept Collection programs. He establishes and maintains relationships with NTD clients and manages the Private Debt Collection and Bureau Analyst and Support Teams within the Statewide Collection Bureau.

    Christopher represented FTB as a member of the Administrative Office of the Courts Court-Ordered Debt Task Force, a statewide collaborative effort to promote leadership and excellence in court-ordered debt assessment, collection, and distribution. He also served as Chair of the Homeowner and Renter Assistance Task Force and provided significant oversight of FTB’s Contact Center Collaboration with the Governor’s Office of Emergency Services.

    Christopher holds a Bachelor of Science degree in Business Administration from National University.

    Laureen Philipp

    Appointed to: Director, Field and Complex Account Collection Bureau

    May 20, 2016

    Laureen has worked for FTB since 1989. She began her career as a Tax Compliance Representative and has held a variety of positions in the Accounts Receivable Management Division and Taxpayer Rights Advocate Office.

    Laureen is responsible for public service and collection program policy and operations for six field offices and one central office location. Laureen and her team provide excellent service to more than 100,000 taxpayers and process over $115 million in payments at field office public counters. In addition, Laureen manages large dollar receivables, collecting proactive revenue owed by both business entity and personal income taxpayers, including administration of the Top 500 List of Delinquent Taxpayers. Laureen has led and managed public service, proactive collection, and special procedures teams, and actively supports enterprise governance through department action committees, teams, and projects.

    Laureen holds a Bachelor of Science degree in Finance from California State University, Sacramento, and is a graduate of the Leadership for Government Executives program.

    Bryan Rau

    Appointed to: Director, Tax Systems Modernization Bureau

    May 20, 2016

    Bryan has over 20 years of experience with FTB, holding leadership roles in the Accounts Receivable Management, Filing, and Technology Services Divisions. His leadership experience includes both business and information technology, ranging from production management, business support and evaluation, to application development.

    Bryan’s project management experience includes the implementation of the Accounts Receivable Collection System (ARCS) and the Enterprise Data to Revenue (EDR) Project. On EDR, Bryan served as the Application Development Manager from inception of the project through implementation of the last major deliverables. In these roles, Bryan has demonstrated strong leadership, customer service, and consensus building skills which have resulted in successful projects completed on time and within scope and cost.

    Bryan holds a Bachelor of Science degree in Finance from California State University, Sacramento.

    Nadean Shavor

    Appointed to: Director, Privacy, Security, and Disclosure Bureau

    April 1, 2016

    Nadean has been with FTB for 20 years (12 of them as a manager). She was previously Director for the Enterprise Services Bureau where she built the organization that is taking ownership of vendor developed technologies from FTB’s Enterprise Data to Revenue Project. Nadean has overseen many of FTB’s systems and applications such as: external Internet, call center platform, human resource systems, the intranet, and FTB’s three major compliance systems in addition to several smaller systems. In those roles, she had business customers throughout the department as well as external taxpayers.

    Nadean has a Bachelor of Science degree in Computer Science from California State University, Sacramento and is a graduate of the Information Technology Managers Academy XIV, and Leadership for the Government Executive Program.

    Teri Dowd

    Appointed to: Director, Statewide Collection Bureau

    April 1, 2016

    Teri has been with the FTB for over 23 years. She started her career as a Tax Technician and has held a variety of positions in the Accounts Receivable Management Division. She has been in management for the last 17 years, managing small and large collection programs, as well as analytical and support functions. Her experience includes overseeing FTB’s nontax programs, servicing more than 500 client agencies.

    She has successfully managed information technology projects, launched new programs, and developed legislative and budget change proposals. Teri is most proud of launching the Federal Treasury Offset Program (FTOP) for FTB. This program offsets federal income tax refunds and payments on delinquent state income tax debts. 

    Teri earned her Bachelor of Science degree in Business Administration from California State University, Sacramento and is currently enrolled in the Leadership for Government Executives program.

    Yvonne Crankfield

    Appointed to: Assistant Director, Section A, Personal Income Tax Billing, Compliance, and Collection Bureau

    April 1, 2016

    Yvonne has been in a leadership role for over 20 years including 6 years within the private sector and 14 years experience with FTB in 3 divisions: Filing, Administrative Services (ASD), and Accounts Receivable Management (ARM).

    Yvonne recently served as the Section Manager in the Information Capture and Banking Section (ICBS) where she led a fast-paced environment of over 500 team members and was responsible for the daily operations that sustain an FTB successful filing season. Prior to the ICBS Section Manager assignment, Yvonne successfully served as the Business Project Manager for the Withhold at Source System. As a manager in ASD, Yvonne successfully led efforts to streamline personnel management practices. Yvonne has experience with strategic planning, system implementation, and contact center management. She is passionate about consistently improving business processes, imparting staff with opportunities for their continuous development, and providing excellent internal and external service to our customers.

    Yvonne holds a Bachelor of Science degree in Management from the University of Phoenix. She is a 2015 Leadership for the Government Manager (LGM) graduate.

    Larry Jones

    Appointed to: Assistant Director, Tax Account Resolution Section, Statewide Collection Bureau

    April 1, 2016

    Larry has over 28 years of service with FTB with extensive experience in collections and compliance, with over 15 years at the leadership level. Larry’s experience includes over 20 years in a public-facing role, including diverse assignments throughout the Field and Complex Account Collection Bureau in various Northern Region Field Offices.

    Larry has spent the last 6 years managing the department’s aged accounts in their final phase of the collection cycle. He has successfully managed the collection of these aged accounts while meeting customer service performance goals. Larry has also ensured that we successfully resolve highly sensitive complaints from taxpayers with aged debts, while solving systemic issues and mitigating risks.

    Larry holds a Bachelor of Arts degree in History from California State University, Hayward/East Bay. He is a graduate of the 2015 Leadership for the Government Manager (LGM) Program at California State University, Sacramento.

    Fred Campbell-Craven

    Appointed to: Assistant Chief Counsel, Multistate Tax Bureau

    January 1, 2016

    Fred has been with FTB for over 20 years. Most recently, he served as a lead Tax Counsel IV in the Tax Administration and Procedures Bureau where he prepared FTB attorneys to appear before the State Board of Equalization. Prior to that, he served in the Multistate Tax Bureau as a Tax Counsel, Supervising Tax Counsel, and lead, where he represented and provided guidance to the department on the unitary business concept and the apportionment and allocation of the income of multijurisdictional businesses. As part of the Multistate Tax Bureau leadership team, he trained and developed of a large number of current multistate staff. In addition, he served as a member and Chair of the Executive Committee of the Taxation Section of the California State Bar. 

    Before he joined FTB, Fred was first in private practice, and then was a publication manager for a major legal publisher, where he oversaw an editorial staff authoring legal texts and providing monthly updates to loose-leaf services on new developments in state taxation for a number of states. He also was an adjunct professor of law at Golden Gate University School of Law where he taught courses on legal research and writing and moot court.   

    Fred's duties will be to plan, organize, and direct the staff of the bureau.

    Fred will also serve as the one of the department’s experts on subject and policy related matters for multistate tax issues.

    Fred is a graduate of the University of California, Los Angeles with a Bachelor of Arts degree in History. He also earned a Master of Arts in History from San Francisco State University. He earned his Juris Doctorate from the University of San Francisco School of Law, where he was editor of the law review.

    Jennifer Fowler

    Appointed to: Career Executive Assignment, Level B, Accounts Receivable Management Division

    January 1, 2016

    Jennifer has worked for FTB since 1988. She began her career in the Filing program. Since then she has held a variety of positions in the Filing and Accounts Receivable Management (ARM) Divisions. She has led and managed large collection programs. She directed the recovery of delinquent business entity taxes, personal income taxes, and all nontax debts (referred from 400 state and local agencies). The programs recover over $800 million annually.

    Jennifer participated on and led enterprise and statewide teams to improve tax and nontax processes, products, and services. The teams made filing returns, paying taxes, and paying nontax debt obligations less burdensome and more secure for all Californians.

    As ARM’s chief, Jennifer is responsible for all aspects of individual, business, Court-Ordered Debt, Interagency Intercept, and Vehicle Registration Collection program policy and operations as well as oversight of our six public service field offices.

    Jennifer graduated from the California State University Sacramento (CSUS) Leadership for Government Executives. She continues to pursue her Organizational Communication Bachelor of Arts degree from CSUS.

    Bill Gardner

    Appointed to: Assistant Chief Counsel, Settlement Bureau

    January 1, 2016

    Bill fulfilled several significant roles within FTB’s Legal Division since he joined the department in 2004. He is an incumbent within the Settlement Bureau and has recently been its acting Assistant Chief Counsel. He possesses significant hands-on knowledge of the bureau’s functions and how it operates. More importantly, he passionately believes that the bureau is of vital significance to FTB as an organization.

    Prior to joining the Settlement Bureau, Bill worked in Legal’s Technical Resource Bureau and General Tax Law Bureau. He dealt with matters that involved legislation and technical advice. He also dealt with highly complex personal and corporate tax matters in docketed protest, on appeal before the Board of Equalization, and in tax refund litigation. He also has substantial experience in representing taxpayers, both large and small, in tax planning and implementing tax minimization strategies.

    As the Settlement Bureau’s Assistant Chief Counsel, Bill will be responsible for the bureau’s general oversight, planning, and organization. He will also serve as one of the department's leaders with respect to policy related matters that pertain to the bureau.

    Bill obtained a Bachelor of Science degree in Business Administration from the University of California, Berkeley, Haas School of Business. He obtained his Juris Doctorate from the University of California, Hastings College of the Law.

    Shane J. Hofeling

    Appointed to: Assistant Chief Counsel, Litigation Bureau

    January 1, 2016

    Shane has been with FTB for 13 years. He was the Subject Matter Coordinator, Rulings Manager, and Tax Practitioner Liaison during his tenure with the Legal Division’s Technical Resources Bureau. He has served as a Lead Technical Counsel in a variety of complex areas in the following areas:

    • General Tax Bureau
    • Business Entities Bureau
    • Multistate Bureau
    • Technical Resource Bureau

    Shane possesses a broad, deep knowledge of federal and California tax laws and a keen working knowledge of the areas of tax law which tend to generate disputes. In addition to possessing strong technical skills, Shane has considerable experience mentoring and assisting attorneys and staff, and in interactions between Legal and FTB’s other divisions. Shane currently serves as the Legal Coordinator for the Chicago Project, an Audit/Legal collaboration project. He was the Legal Division representative to the Taxpayer Compliance Assistance Plan Team (TCAP). Shane is a recent graduate of the FTB Management Development Program (MDP).

    As Assistant Chief Counsel of the Litigation Bureau, Shane will be responsible for the general oversight and direction of several diverse practice areas that include:

    • General Counsel
    • Personnel
    • Bankruptcy
    • Collections
    • Closing Agreements
    • All aspects of FTB’s current and future litigation

    Shane will also be responsible for nurturing FTB’s ongoing relationship with the Attorney General’s office.

    Shane obtained both a Bachelor of Science and a Masters’ degree in Accounting from the University of Utah. He obtained his law degree from the University of the Pacific, McGeorge School of Law.

    Denise Mellor

    Appointed to: Career Executive Assignment, Level B, Administrative Services Division

    January 1, 2016

    Denise has been with FTB for over 26 years. She started her career with FTB as a student assistant while she attended California State University, Sacramento. After she earned a Bachelor of Science Degree in Business Administration with an emphasis in Accounting, she worked for KPMG (Peat Marwick at the time) for 3 years before she returned to FTB. For the past 12 years, she worked in the Administrative Services Division where she served as Chief Security Officer and Director of the Privacy, Security, and Disclosure Bureau. She was responsible for FTB’s information and physical security programs and ensured FTB complied with the:

    • Information Practices Act (IPA)
    • Public Records Act (PRA)
    • Disclosure provisions in the Revenue and Taxation Code

    Denise was also the Information Security Officer for the Government Operations Agency and the Business, Consumer Services and Housing Agency.

    Prior to her most recent assignments, Denise established and served as Director of FTB’s Office of Resolution Management. In addition to working in the Administrative Services Division, she held positions in the following divisions:

    • Audit
    • Filing
    • Operations (a combination of the Filing and Technology Divisions)

    Denise is also a Certified Information Privacy Technologist (CIPT).

    As chief of FTB’s Administrative Services Division, Denise oversees all aspects of the human resource, internal audit, communications, executive and advocate services, and privacy and security programs.

    Paul Ogden

    Appointed to: Career Executive Appointment, Level B, Business and Human Resources Bureau

    January 1, 2016

    Paul has worked for FTB since 1989. He began his career as a Tax Program Assistant in the Accounts Receivable Management Division. He has been a:

    • Collector
    • Trainer
    • Analyst
    • Supervisor
    • Business manager
    • Human resource (HR) professional

    Throughout his career at FTB, Paul has managed the:

    • Receiving and Data Storage Section
    • Information Validation Section
    • Personnel Resources Section
    • Personnel Services Sections

    He became Director of the Business and Human Resources Bureau in June 2010. He has been a key FTB representative on several interdepartmental HR-related teams that include:

    • Statewide HR modernization
    • MyCalPAYS
    • The state’s Civil Service Improvement initiative teams.

    Paul receives recognition for his expertise in business process reengineering and leadership development activities (including open, honest communication and making the most of one’s “strengths”). He is an advocate for our mentoring and management rotation programs.

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

    Paul attended Brigham Young University, Idaho. He is a graduate of the Leadership of the New Millennium management course through California State University, Sacramento.

    Laurie Rhea

    Appointed to: Administrator IV, Privacy, Disclosure, and Data Resources Section, Privacy, Security, and Disclosure Bureau

    January 1, 2016

    Laurie has been with FTB for almost 29 years. She started in the Filing Division where she processed tax returns. She held a variety of positions in the following divisions:

    • Technology Services
    • Accounts Receivable Management
    • Administrative Services

    Laurie joined the Privacy, Security, and Disclosure Bureau in 2004 as FTB’s Privacy and Disclosure Officer.

    For the past several years, Laurie worked with the Internal Revenue Service, the Federation of Tax Administrators, and states throughout the nation to develop and implement strategies to protect the privacy and security of confidential information.

    As Administrator IV, Laurie serves as the Privacy Officer for the Government Operations Agency and the Business, Consumer Services and Housing Agency. She also works on privacy and security initiatives on behalf of the state of California.

    Laurie holds certifications from the International Association of Privacy Professionals in both the Government and Technology domains. She studied Journalism and English at American River College, and Business Management through the University of Phoenix. She completed the Intergovernmental Management Training (IGMT) Program.

    Marlene White

    Appointed to: Chief of Optimization (two-year term)

    January 1, 2016

    Marlene has worked at FTB for over 27 years and has held a variety of positions including Director level positions in the Information Technology, Processing, Compliance, Filing Methods and Budget areas of the department.

    In her new governance council role, Marlene focuses on ways FTB can use its resources to optimize the tools and enhancements the Enterprise Data to Revenue (EDR) project introduced. She will focus on meeting revenue targets and provide the highest level of service to the most taxpayers possible. This is in addition to her current responsibility as Chief Technologist – Planning Services, and Business Director for the EDR Project.

    Marlene graduated from California State University, Sacramento (CSUS) with a Psychology degree. She holds a Labor Relations certificate from University of California, Davis (UCD). She also completed CSUS’ Leadership for Government Executives.

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    Michelle Frazier

    Appointed to: Career Executive Assignment, Level A, Advisory, Analysis, and Services Bureau

    November 1, 2015

    Michelle has been with FTB for nearly 27 years. She brings strong enterprise leadership, management, and an in-depth collection background to this position.

    Michelle began her career in the Filing Division. She joined the Accounts Receivable Management Division (ARM) in 1994. She actively participated in the following:

    • Judicial Council
    • Administrative Office of the Courts Task Force
    • Northern California Contact Center Association
    • Privacy Security Action Committee
    • Management Development Program Leadership Team

    In this assignment, Michelle will be responsible for the ARM Division’s business planning, budgeting, training, and system analysis. She is responsible for centralized coordination of critical ARM projects and other key efforts currently underway (EDR project and collection system redesign changes). Her strong interpersonal and facilitation skills are essential to this role.

    Michelle attended Cosumnes River College and completed the Intergovernmental Management Training (IGMT) Program.

    Patrick (Pat) Bittner

    Appointed to: Career Executive Assignment, Level B, Deputy Chief Counsel, General Tax Administration and Procedure Bureau

    October 1, 2015

    Pat has been with FTB for over 16 years. He served, most recently, as Assistant Chief Counsel/Director of the Settlement Bureau for 8 years. In this assignment, Pat managed the Department's administrative settlement program, which settles cases consistent with the costs and risks of litigation. He oversaw an inventory of over 400 cases involving over $650 million in dispute annually. The cases cover a wide range of personal and corporate income tax issues. Pat provided substantive guidance and strategic negotiation direction to the Settlement Team as they negotiated with corporations and individuals.

    Pat’s prior FTB experience includes working for 3 years as a Supervising Tax Counsel III and Tax Counsel IV in the General Tax Law Bureau, where he supervised staff and handled protests and appeals. Prior to that, Pat negotiated settlements of multistate, personal income tax, and corporate cases for the Settlement Bureau for 5 years.

    Prior to joining FTB, Pat worked at the following state agencies:

    • California Department of Health Services
    • California Energy Commission
    • California Department of Water Resources

    Prior to coming to the state, Pat worked for a large Sacramento law firm, practicing in the areas of business transactions, litigation, and bankruptcy.

    As the General Tax Administration and Procedure Bureau Deputy Chief Counsel, Pat will serve as the department’s highest-level advisor to the Executive Officer, Chief Counsel, and executive management on general tax, administration, and procedure issues. He will plan, organize, and direct the General Tax Administration and Procedure Bureau, and its two sections, the General Tax Bureau and the Tax Administration and Procedure Bureau.

    Pat's excellent leadership skills, together with his broad substantive tax experience, and keen analytical skills will serve him well in his new role.

    Pat graduated from the University of California, Davis, with a degree in Economics and Political Science. He received his Juris Doctor from University of California, Davis, as well. 

    Chad Cockrum

    Appointed to: Career Executive Assignment, Level A, Business Entity Collection Bureau

    October 1, 2015

    Chad has been with FTB for almost 27 years. He has an extensive collections and compliance background.

    Chad has held supervisory and managerial assignments in the Accounts Receivable Management Division. He led collection staff responsible for contact center, correspondence, and assigned collection activities.

    Chad brings strong leadership and enterprise performance, planning, training, and change management experience to this role. He has been the Business Entity Late Stage Collection Operations Section Manager for 2 years.

    As the Business Entity Collection Bureau Director, Chad manages delinquent corporate income tax liability recovery. He ensures taxpayers are educated and encouraged to achieve future compliance.

    Chad completed coursework at American River College. He recently graduated from the Leadership for the Government Executive from California State University, Sacramento

    William (Bill) Hilson

    Appointed to: Career Executive Assignment, Level B, Settlement and Litigation Bureau

    October 1, 2015

    Bill has been with the FTB for over 14 years. He most recently served as the Litigation Bureau’s Assistant Chief Counsel.

    Bill excels as a leader. He brings a wealth of dispute resolution expertise to his new role.

    In this assignment, Bill supervises the most complex and contentious litigation cases, and is responsible for the department's litigation management and strategy. He worked, in the past, very closely with the Attorney General's Office and has an excellent reputation with them. Their office represents FTB in the courts. He manages staff that assist and give direction to the subject matter experts in Legal's other bureaus. His staff also provides general legal advice and support to the entire department regarding personnel, contractual, disclosure, bankruptcy, and general collection matters. He is also the Legal Division’s Litigation Committee Chair.

    Bill practiced for 23 years in private practice, where he was a senior shareholder in a major Sacramento law firm, before he came to FTB.

    Bill, as the Settlement and Litigation Bureau Deputy Chief Counsel, will serve as the department’s highest-level advisor to the Executive Officer, Chief Counsel, and executive management on legal issues that involve:

    • Litigation
    • Personnel
    • Bankruptcy
    • Disclosure
    • Collections
    • Investigations
    • Administrative settlement policy issues

    Bill’s duties will be to plan, organize, and direct the Settlement and Litigation Bureau, and its two sections, the Settlement Bureau and the Litigation Bureau.

    Bill graduated from Rhode Island College with a degree in History/Political Science. He earned his Juris Doctor from the University of the Pacific, McGeorge School of Law. 

    Gina Purcell

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

    October 1, 2015

    Gina has worked for FTB for over 23 years. She brings strong leadership, management, and project experience to this position.

    Gina began her career in the Accounts Receivable Management (ARM) Division as a collector. She worked within the Filing Division as the Filing Enforcement Program Section Manager. She spent two years as a business analyst and project manager on the successful Business Entity Accounts Receivable Collection System project. She spent the last four years as the Advisory, Analysis, and Support Bureau Director. That bureau provides the ARM Division with business planning, budgeting, training, and system analysis.

    As the Special Programs Bureau Director, Gina oversees more than $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

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

    Norman (Norm) Scott

    Appointed to: Career Executive Assignment, Level B, Multistate and Business Entity Tax Bureau

    October 1, 2015

    Norm has been with FTB since 1995. Most recently, he served as Assistant Chief Counsel for the Multistate Tax Bureau. Norm has also served as the FTB Audit Division National Business Audit Bureau Director, and served a two-year term on the FTB Governance Council (GC). He has also served on the department's Tax Gap, Technology, and Customer Service Action Committees.

    Norm has extensive experience appearing before the State Board of Equalization, where he represents FTB in significant and complex tax disputes. He actively participated in various key department and enterprise teams.

    Norm served as a Deputy Attorney General at the Department of Justice, and also served as  Assistant Chief Counsel, Director of Medi-Cal Litigation, at the Department of Health Care Services. Prior to joining state service, Norm worked in private business litigation for 5 ½ years.

    Norm will serve as the Multistate and Business Entity Tax Bureau Deputy Chief Counsel. He will be the department’s expert legal advisor to the Executive Officer, Chief Counsel, and executive management on subject and policy related matters that involve multistate and business entity tax law. He will plan, organize, and direct the Multistate and Business Entities Tax Bureau and its two sections, the Multistate Tax Bureau and the Business Entities Tax Bureau.

    In this assignment, Norm represents and guides the department with respect to:

    • Unitary business concept
    • Apportionment and allocation of multijurisdictional business income.

    Norm's proven leadership, legal experience, and enterprise knowledge will serve him well in his new role.

    Norm graduated from California State University, Sacramento with Bachelor of Science degrees in both Business Administration and Economics. He earned his Juris Doctor from the University of the Pacific, McGeorge School of Law, Order of the Coif.

    Craig Nishite

    Appointed to: Career Executive Assignment, Level A, Audit Services, Administration and Protest Bureau

    August 15, 2015

    Craig has been with FTB for almost 28 years. He has been the Federal/State Special Audit and Business Support Section Manager, in the Audit Division, for the last 11 years.

    Craig brings 20 years of supervisory and managerial experience. He led professional, para-professional, and clerical classifications. He has worked in a variety of areas such as Fiscal Accounting, Economic and Statistical Research Bureau, Departmental Budget Office, and Audit Information Technology Support.

    Craig is responsible for the IRS, Head of Household, and Single Issue audit programs.

    Craig participated in the Intergovernmental Management Training Program in 2003.

    Craig holds a Bachelor of Science degree in Finance and Insurance that he earned from California State University, Sacramento.

    Roger Lackey

    Appointed to: Career Executive Assignment, Level B, Processing Services Bureau

    July 8, 2015

    Roger has been with FTB for over 25 years. He has extensive experience in legislation, compliance, customer service, and operations.

    Roger became the Processing Services Bureau Director in July 2013. In that role, he provides leadership over our largest bureau, whose responsibility is to annually process:

    • Over 20 million tax returns
    • 11 million refunds
    • Over 10 million payments

    Roger provides leadership on strategies and technology options for data capture and processing policies and practices in an effort to better serve California taxpayers. He plays a key role in the Enterprise Data to Revenue Project’s successful implementation.

    Roger holds a Bachelor of Science degree in Accounting that he earned from California State University, Sacramento. He participated in the Intergovernmental Management Training.

    Michelle Fallon

    Appointed to: Career Executive Assignment, Level B, Communications Services Bureau

    June 1, 2015

    Michelle has been with FTB for over 27 years. She began her career as a Tax Auditor, where she conducted audits in both personal income tax and business entities. She also served as a Protest Hearing Officer and as an Audit Supervisor. In 1993, she joined the department’s Budget Office where she worked for nearly 15 years as a supervisor, manager, the department’s Budget Officer, and finally the Director of the Financial Management Bureau. In 2008 she became the Director of the Communications Services Bureau where she has been instrumental in accomplishments such as:

    • Refresh of FTB's external website which is more user friendly and mobile-enabled.
    • Resolution of sensitive taxpayer matters that come to FTB through the Governor’s Office, legislative offices, or the Taxpayer Advocate’s Office.
    • Award winning marketing products for FTB's programs and services.
    • Effective management of the Public Affairs Office to promote FTB services to the public.
    • Changes in business forms and publications management for clearer communications with taxpayers.

    Michelle graduated from California State University, Sacramento. She earned a Bachelor of Science degree in Business Administration Accounting. She also completed the Inter-Governmental Management Training and Sacramento State’s Leadership for Government Executives programs.

    Jennifer Fowler

    Appointed to: Career Executive Assignment, Level B, Statewide Collection Bureau

    June 1, 2015

    Jennifer has been a member of our FTB family for nearly 27 years. She has been the Statewide Collection Bureau Director for the last 4 years. She directs delinquent business and personal income tax liability recovery. She also provides taxpayer education to achieve future compliance.

    Jennifer’s responsibilities include recovery of referred nontax debts from:

    • Department of Motor Vehicles
    • California courts
    • Victim’s Compensation and Government Claims Board
    • California Department of Corrections and Rehabilitation

    Jennifer oversees collection programs that account for over $800 million in annual revenue that goes to the state of California General and Special Funds.

    Jennifer has directed the Statewide Collection Bureau since 2011. She has been instrumental in processes that:

    • Improve products and services that make filing returns, and paying taxes and nontax debtor obligations less of a burden and secure for all Californians.
    • Share collection best practices with state governments nationwide.

    Jennifer serves in the highest advisory capacity to both the Accounts Receivable Management Division Chief and Executive Officer. She advises them about diverse tax and nontax collection programs that support over 400 California state and local agencies.

    Jennifer graduated from California State University, Sacramento (CSUS) Leadership for Government Executives. She continues to pursue her Organizational Communication Bachelor of Arts degree from CSUS.

    Rachael Bruce

    Appointed to: Career Executive Assignment, Level B, Individual and Pass-Through Entity Audit Bureau

    April 1, 2015

    Rachael has been with FTB for 25 years. She served the last 2.5 years as the Director of the Audit Protest and Administration Bureau. Her Audit Program knowledge is extensive with 12 years of managerial responsibilities in the Technical Resource and Protest Sections. She also has 8 years of audit experience in the Individual and Pass-Through Audit Programs.

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

    Marco Esquivel

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

    April 1, 2015

    Marco started his career with the state of California in 1990. He served the Department of Consumer Affairs as a Budget Analyst for various Boards and Commissions. He came to FTB in 1996 where he worked as an analyst for the Accounts Receivable Management Division, Non Tax Program. Since then, he served in a variety of financial roles throughout the enterprise. Marco has also served on various action committees and has served as FTB’s subject matter expert for statewide financial project FI$CAL.

    Marco’s FTB experience makes him well suited to take on the challenge of being the Financial Management Bureau Director. He oversees the Department’s budgeting and accounting functions. He is passionate about providing operational excellence and great customer service.

    Marco holds a Bachelors of Arts in Economics from California State University, Sacramento. He also holds a Master of Science in Sports Coaching from the United States Sports Academy. He also served as adjunct professor for American Public University, National University, and Sierra College. He has served our surrounding communities as a long time (26 year) football coach at the high school and community college levels.

    Theria Grady

    Appointed to: Career Executive Assignment, Level B, Filing Compliance Bureau

    April 1, 2015

    Theria has been with FTB for nearly 28 years. She spent the last 14 years in an executive leadership capacity where she directed tax compliance, technology, and data administration organizations.

    Theria currently serves as the Filing Compliance Bureau Director and has served in that capacity since 2011. She oversees compliance programs that contribute over $2.5 billion annual revenue to the State of California General Fund.

    Theria serves in the highest advisory capacity to the Filing Division Chief and the Executive Officer in regards to:

    • Compliance activities directed at personal and business entity taxpayers who fail to file tax returns.
    • Taxpayers and preparers who file fraudulent returns.
    • Non-wage withholding laws administration.

    Theria holds a Bachelor of Science degree in Business Administration from California State University, Sacramento. She is also a graduate of the Intergovernmental Management Training (IGMT) Program.

    Julie Moreno

    Appointed to: Director, Technology Services Division, Tax Systems and Applications Bureau

    February 17, 2015

    Julie started at FTB in 1979. She held a variety of assignments in both business and information technology areas. She most recently managed the EDR Project’s Knowledge Management program. She managed the IT Asset Management and IT Service Desk Sections before her most recent assignment. She also served as co-chair of the Worker of the Future Team.

    Julie worked in the Filing Division before she joined the Technology Services Division 9 years ago. She served as a project manager for many departmental e-programs and applications, including CalFile and ReadyReturn, in the Filing Division.

    In her new role, Julie leads the teams responsible for technology design, development, testing, and support of FTB’s tax processing and accounting systems. She serves on the EDR Steering Committee and is a member of the Privacy and Security Action Committee and the Technology Action Committee.

    Julie holds a degree in Computer Information Systems from Sierra College. She is also a Certified Project Management Professional (PMP) and is Information Technology Infrastructure Library (ITIL) certified. 

    Susan Maples

    Appointed to: Career Executive Assignment, Level A, Taxpayers' Rights Advocate

    January 19, 2015

    Susan started her FTB career in the Audit Division’s Residency Program as a Tax Auditor in 1993. She held various Auditor and Program Specialist positions over the subsequent years. The positions spanned audit work, technical review, and the department’s Public Affairs spokesperson. She also served, for the last 8 years, in the Taxpayers’ Rights Advocates Office as the Tax Practitioner Liaison.

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

  • Press enter to show or hide 2014 content

    Jeanne Harriman

    Appointed to: Career Executive Assignment B, Finance and Executive Services Division

    December 1, 2014

    As chief of FTB’s Financial and Executive Services Division and FTB’s Chief Financial Officer, Jeanne oversees FTB’s financial, legislative, research, procurement, and enterprise planning and project oversight activities and works with internal and external stakeholders to ensure that FTB optimizes our operations.

    Jeanne has worked for FTB since 1989. She began her career in the Audit program and worked in all areas of the audit program as a staff member or manager. In 2009, Jeanne became the Financial Management Bureau Director and was responsible for addressing the department’s financial interests. She has successfully worked with internal and external stakeholders over the years, to address and resolve significant financial issues and related workload matters.

    Jeanne has a Bachelor of Science degree in Business Administration with a concentration in Accounting and a Master’s Degree in Taxation from California State University, Sacramento. Jeanne also is a Certified Public Accountant.

    John Sulenta

    Appointed to: Career Executive Assignment, Chief Technologist for Development

    December 1, 2014

    John started at FTB in 1991. He has worked in the Audit, Filing, and Technology Services Divisions. He has been a manager in the:

    • Tax Systems and Applications Bureau (TSAB)
    • Accounts Receivable Collection Systems Development Section (ARCS)
    • IT Service Desk Section
    • Taxpayer Services Center Section (TSCS)
    • Information Validation Section (IVS)

    John studied Psychology at the University of Hawaii and University of California, Davis. He also obtained ITIL certification. He is an FTB Management Development Program (MDP) graduate.

    Dan Gonzalez

    Appointed to: Career Executive Assignment, Level A, Criminal Investigation Bureau

    June 13, 2014

    Dan has been with FTB since 1987. He began his career as a Tax Auditor. He has been part of FTB’s Criminal Investigation Program since 1994. He progressed over the years from Investigation Specialist to Investigation Specialist Supervisor, and for the last 7 months, Northern Area Deputy Chief.

    Dan brings a wealth of criminal investigation experience to the job. His focus will be to achieve new Criminal Investigation Program strategic priorities over the coming years. The priorities include successful implementation of our Tax Recovery and Criminal Enforcement and Revenue Recovery and Collaborative Enforcement partnerships.

    Dan holds a Bachelor of Science degree in Business Administration - Accounting from California State University, Sacramento.

    Michael Banuelos

    Appointed to: Career Executive Assignment, Level A, Procurement Bureau

    June 1, 2014

    Michael Banuelos brings 20 years of State service to the position. He has been with FTB for 14 years. He also has experience at the Department of Mental Health, CalPERS, and the Department of General Services, where he served as a procurement policy manager. He is a California Procurement and Contracting Academy and Intergovernmental Management Training Program graduate.

    Michael holds double major Bachelor Degrees in Political Science and Sociology from the University of California, Davis.

    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.

  • Press enter to show or hide 2013 content

    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.

  • Press enter to show or hide 2012 content

    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.

  • Press enter to show or hide 2011 content

    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.

  • Press enter to show or hide 2010 content

    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.

  • Press enter to show or hide 2009 content

    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.

  • Press enter to show or hide 2008 content

    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.

  • Press enter to show or hide 2007 content

    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.

  • Press enter to show or hide 2006 content

    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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