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Legal Division - Staff Directory


Franchise Tax Board Legal Division
P.O. Box 1720
Rancho Cordova CA 95741-1720
FAX 916.845.3648

Chief Counsel Office

Contact Phone #
Jozel Brunett, Chief Counsel 916.845.6467
Connie Aceves, Administrative Assistant 916.845.4119

Deputy Chief Counsels

Contact Phone #
Patrick Bittner, Deputy Chief Counsel of General Tax Administration and Procedure 916.845.5624
Michael Cornez, Attorney V 916.845.5305
Patti Price, Executive Secretary 916.845.6151
William Hilson, Jr., Deputy Chief Counsel of Settlement and Litigation 916.845.3741
Larry Bobiles, Attorney V 916.845.3333
Fred Campbell-Craven, Deputy Chief Counsel of Multistate and Business Entity Tax 916.845.3796
Laurie McElhatton, Attorney V 916.845.6916

Control Desks

Contact Phone #
Appeals 916.845.4792
Docketed Protest 916.845.3190
Litigation 916.845.6736
Regulations 916.845.6080
Settlement 916.845.5034

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Business Entities Tax Bureau

The Business Entities Tax Bureau (BETB) is responsible for the administration and enforcement of the provisions of the Personal Income Tax Law and the Corporation Tax Law (other than those involving apportionment and administration) pertaining to business and pass-through entities. The BETB handles issues pertaining to abusive tax avoidance transactions (ATAT), including penalties imposed in connection with an ATAT and requests for Chief Counsel penalty relief. The BETB is also responsible for protests, appeals, litigation support, advice memorandums, review of legislation and forms, public presentations, and coordination with other divisions of the Department on issues in the subject areas for which the BETB is responsible.

Contact Phone #
Roman Johnston, Acting Bureau Director 916.845.5882
Judy Hirano 916.845.6831
Tommy Leung 916.845.5507
Todd Watkins 916.845.2966
Contact Phone #
Roman Johnston, Lead 916.845.5882
Chris Cook 916.845.2045
Chris Haskins 916.845.7652
Brandon Knoll 916.845.2567
Michael Laisne 916.845.4324
Alberto Rosas 916.845.2506
Contact Phone #
Ian Foster, Lead 916.845.5283
Contact Phone #
Ronald Babcock, Lead 916.845.4629
Bradley Kragel 916.845.2861
Leah Thyberg 916.845.3617

** Denotes staff other than attorney in Business Entities Tax Bureau

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General Tax Bureau

The General Tax Bureau (GTB) is responsible for the administration and enforcement of the provisions of the Personal Income Tax Law pertaining to individuals and pass-through entities. The GTB is also responsible for protests, appeals, litigation support, advice memorandums, review of legislation and forms, public presentations, and coordination with other divisions of the Department on issues in the subject areas for which the GTB is responsible.

Contact Phone #
Terri Wignall, Bureau Director 916.845.3020
Contact Phone #
Ronald Hofsdal, Lead 916.845.7784
Brian Miller 916.845.3075
Sonia Woodruff 916.845.4466
Contact Phone #
Adam Susz, Lead 916.845.5130
Sara Hosey 916.845.2798
David Hunter 916.845.5136
**Parviz Iranpour 916.845.3837
Michael Khazaeli 916.845.4745
Andrea Long 916.845.2033
Richard Tay 213.897.5224
Jaclyn Zumaeta 916.845.5712
Contact Phone #
David Gemmingen, Lead 916.845.3480
**Kim Akin 916.845.4832
Jason Riley 916.845.6534
Contact Phone #
Ciro Immordino, Lead 916.845.4066
Peter Kwok 916.845.6652
Carolyn Kuduk 916.845.2498

** Denotes staff other than attorney in General Tax Bureau

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Litigation Bureau

The Litigation Bureau handles the department's litigation management and strategy, supervising the most complex and contentious litigation cases. The Bureau also provides assistance and direction to the subject matter experts in Legal's other bureaus, and provides general legal advice and support to the entire department and the Attorney General’s office regarding bankruptcy and general collection matters.

Contact Phone #
Shane Hofeling, Bureau Director 916.845.4581
**Katie Courtnier 916.845.6736
Albert MacKenzie 916.845.3845
Suzanne Small 916.845.3066
Contact Phone #
Scott DePeel 916.845.5529
Contact Phone #
Todd Bailey, Lead 916.845.6340
**Marti Gehrig 916.845.3396
Donny Le 916.845.2459
Carissa Lynch 916.845.7835
John O'Donnell 916.845.6959
Melody Scullary 916.845.4978
Contact Phone #
Dennis Haase, Lead 916.845.3187
Caitlin Barth 916.845.5002
Kristine Beckley 916.845.4819
Wendy Dezzani 916.845.5692
Contact Phone #
Ann Hodges, Lead 916.845.3088
Renel Sapiandante 916.845.5508

General Counsel Support

Contact Phone #
**Mechelle Sherles 916.845.5408
**Denise Sutherland 916.845.5815

** Denotes staff other than attorney in Litigation Bureau

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Multistate Tax Bureau

The Multistate Tax Bureau is responsible for handling protests, appeals, litigation cases, rulings, regulations, notices and other general legal matters involving the unitary business concept and the apportionment and allocation of the income of multi jurisdictional businesses. The Bureau is also responsible for questions involving nexus and the processing of petitions for voluntary disclosures, variances from the standard UPITPA provisions under Section 25137, and petitions under Section 23101.5.

Contact Phone #
Craig Swieso, Acting Bureau Director 916.845.5244
Contact Phone #
Jeffrey Margolis, Lead 916.845.5026
Contact Phone #
Kathy Shin, Lead 916.845.2593
Alisa Pinarbasi 916.845.5164
Elizabeth Rodoni 916.845.5842
Amanda Smith 916.845.2869
Contact Phone #
John Su, Lead Los Angeles 213.897.5222
Asaf Kletter 213.897.5185
Irina Iskander Krasavtseva 415.904.5824
Contact Phone #
Craig Swieso, Lead 916.845.5244
Jason Fricano 916.845.5783
Thomas Lo Grossman 916.845.3629
Andrew Loveland 916.845.5210
Laura Taing 916.845.2578
Rafael Zaychenko 916.845.2639
Contact Phone #
Melissa Williams, Lead 916.845.7831
Cheryl Akin 916.845.4459
Matt Cappel 916.845.2557
Erin Dendorfer 916.845.2559
Maria Huseinbhai 916.845.6659

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Settlement Bureau

The Settlement Bureau is responsible for negotiating settlements of civil tax matters in dispute consistent with a reasonable evaluation of the costs and risks associated with the litigation of these matters. A civil tax matter in dispute is the protest of a Notice of Proposed Assessment, the appeal of a Notice of Action to the Board of Equalization or a pending claim for refund. Detailed information about requesting settlement and the settlement process can be found in FTB Notice 2007-2.

Contact Phone #
William Gardner, Bureau Director 916.845.3318
Çağlar Çağlayan 916.845.6816
Susanne Coakley 916.845.5001
Jenna Lewis 916.845.7965
Ellen Little 510.622.3970
Veronica Long 916.845.2878
Raymond Rouse 916.845.5521
Jeanne Sibert 916.845.7750
Delinda Tamagni 916.845.5089
Geoff R. Way 916.845.6351
John Yusin - Los Angeles 213.897.5250
Contact Phone #
**Sandy Gemmingen, Manager 916.845.3361
**Susan Allair 916.845.6976
**Ed Campion 916.845.4189
**James Dudley 916.845.5612
**Donna Lapp 916.845.5329
**James Malone 916.845.4784
**Eva Ochotorena 916.845.3529
**Leslie Tanaka 916.845.6468

** Denotes staff other than attorney in Settlement Bureau

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Tax Administration and Procedure Bureau

The Tax Administration and Procedure Bureau represents and provides guidance to the Department with respect to administrative and procedural issues arising under the Revenue and Taxation Code and the Administration of Franchise and Income Tax Law. The Bureau handles protest, appeal and litigation cases involving these areas of law. Staff also handle Government Claim cases. In addition, the Bureau is responsible for the administration of the appeal, docketed protest, and Chief Counsel Penalty Relief functions and work with the bureaus having the functional responsibility for these areas.

Contact Phone #
Craig Scott, Bureau Director 916.845.6510
Jean Cramer 916.845.4953
Contact Phone #
Kenneth Davis, Lead 916.845.3839
Kathleen Cooke 916.845.6768
Contact Phone #
Marguerite Mosnier, Lead 916.845.6984
Brad Coutinho 916.845.2061
Meghan McEvilly 916.845.5209
Mira Patel 916.845.7612
Amanda Vassigh 916.845.7689
Contact Phone #
Cynthia Kent, Lead 713.853.4604
Eric Brown 916.845.5265
David Muradyan 916.845.4540
Brian Werking 916.845.5685
Eric Yadao 916.845.5105
Contact Phone #
Natasha Page, Lead 916.845.6729
Maria Brosterhous 916.845.7651
**Greg Heninger 916.845.3592
Samantha Quyen Nguyen 916.845.6117
Contact Phone #
Mary Yee, Lead 916.845.7325
Andrew Amara 916.845.2514
Gi Jung Nam 916.845.7407
**Anne Mazur 916.845.5404
Joel Smith 916.845.5429
Contact Phone #
**Dawn Russ, Supervisor 916.845.6555
**Rachel Abston 916.845.7352
**Dawn Casey 916.845.3353
**Freddie Cauton 916.845.7262
**Claudia Cross 916.845.2576
**Joanne Garcia 916.845.5239
**Lyn Gidding-Theobald 916.845.3321
**Steven Langston 916.845.7890
**Sonia Sangha 916.845.4903
**Donna Webb 916.845.6005

** Denotes staff other than attorney in the Tax Administration and Procedure Bureau

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Technical Resources Bureau

The Technical Resources Bureau contains the Legislation, Policy & Review, and the Administrative Support sections. The Legislation, Policy & Review section is responsible for coordinating, noticing and providing advice regarding FTB board meetings, coordinating FTB publications (including FTB legal rulings and FTB Notices) providing legal advice regarding legislation, and coordinating the adoption process and publication of regulations. The Administrative Support section is responsible for budgeting, business and facilities planning, technical and clerical support, and office management.

Contact Phone #
Bruce Langston, Bureau Director 916.845.3337
**Christy Keith 916.845.6080

Legislation, Policy & Review Section

Contact Phone #
Red Gobuty 916.845.7855
Patrick Kusiak 916.845.6479
Nancy Parker 916.845.7968
Doug Powers 916.845.4962

Administrative Proceedings and Support Section

Contact Phone #
**Susan Reyes, Manager 916.845.5039
**Sonia Anderson 916.845.7322
**Anna Lok 916.845.5975

Legal Administrative Proceedings Team

Contact Phone #
**LaJena Jordan, Supervisor 916.845.5086
**Lynn Au 916.845.4792
**Debbie Nagel, Lead 916.845.4890
**Janine Christian 916.845.7529
**Chanva Mulligan, Lead 916.845.6939
**Mariselda Anderson 916.845.7366
**Karen Barkey 916.845.3933
**Shah Khan 916.845.3190
**Rosemary Villasenor 916.845.5405

Legal Administrative Support Team

Contact Phone #
**Eldra Benjamin, Supervisor 916.845.4618
**Thaddeus Carder 916.845.2736
**Angelina Gutsan 916.845.4158
**Jennifer Johnson 916.845.5042
**Joanna Palisoc 916.845.5894
**Chris Perkins 916.845.5589
**Steven Rose 916.845.5066
**Sandra Sandmeier 916.845.4278

** Denotes staff other than attorney in Technical Resources Bureau

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