Legal division staff directory

General

Mail
Franchise Tax Board
Legal Division
PO Box 1720
Rancho Cordova CA 95741-1720
Fax
(916) 845-3648
For questions regarding this page, email LegalWeb.

Chief Counsel Office

Contact Phone number
Jozel Brunett, Chief Counsel (916) 845-6467
Cathy McCollum, Administrative Assistant (916) 845-4119

Deputy Chief Counsel

Contact Phone number
Craig Scott, Deputy Chief Counsel of General Tax Administration and Procedure (916) 845-6510
Michael Cornez, Attorney V (916) 845-5305
William Hilson, Jr., Deputy Chief Counsel of Settlement and Litigation (916) 845-3741
Vacant, Attorney V None
Patti Price, Executive Secretary (916) 845-6151
William Gardner, Deputy Chief Counsel of Multistate and Business Entity Tax (916) 845-3318
Laurie McElhatton, Attorney V (916) 845-6916

Control Desks

Contact Phone number
Appeals (916) 845-4792
Docketed Protest (916) 845-6850
Litigation (916) 845-6736
Regulations (916) 845-6080
Settlement (916) 845-5034

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.

Business Entities Tax Bureau
Contact Phone number
Roman Johnston, Bureau Director (916) 845-5882
Judy Hirano (916) 845-6831
David Kowalczyk (916) 845-2818
Bradley Kragel, Lead (916) 845-2861
D'Arcy Dewey (916) 845-7457
Christopher Casselman, Lead (916) 845-3299
Cassandra Banks (916) 845-7661
Paul Kim (916) 845-7932
Lou Ambrose, Lead (916) 845-6657
Kamalpreet Khaira (916) 845-5192
Leah Thyberg (916) 845-3617
Todd Watkins, Lead (916) 845-2966
Brandon Knoll (916) 845-2567
Michael Laisne (916) 845-4324

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

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.

General Tax Bureau
Contact Phone number
Terri Wignall, Bureau Director (916) 845-3020
Ronald Hofsdal (916) 845-7784
David Hunter (916) 845-5136
John Yusin - Los Angeles (213) 897-5250
Sonia Woodruff, Lead (916) 845-4466
Desiree Macedo (916) 845-7193
Brian Miller (916) 845-3075
David Gemmingen, Lead (916) 845-3480
Kim Akin* (916) 845-4832
Peter Kwok, Lead (916) 845-6652
Sarah Fassett (916) 845-6568
Nathan Hall (916) 845-7010
Mira Patel (916) 845-7612
Jason Riley, Lead (916) 845-6534
Carolyn Kuduk (916) 845-2498
Veronica Long (916) 845-2878

* Denotes staff other than attorney in General Tax Bureau.

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.

Litigation Bureau
Contact Phone number
Raymond Rouse, Bureau Director (916) 845-5521
Renel Sapiandante (916) 845-5508
Scott DePeel, Lead (916) 845-5529
Ann Hodges (916) 845-3088
Carissa Lynch, Lead (916) 845-7835
Todd Bailey (916) 845-6340
Marti Gehrig* (916) 845-3396
Donny Le (714) 567-7115
John O'Donnell (916) 845-6959
Dennis Haase, Lead (916) 845-3187
Caitlin Barth (916) 845-5002
Kristine Beckley (916) 845-4819
Wendy Dezzani (916) 845-5692
Keith LaMar (916) 845-6553
Monisha Oshtory (916) 845-5033
Melody Scullary (916) 845-4978
Mary Yee (916) 845-7325

* Denotes staff other than attorney in Litigation Bureau.

General Counsel Support

Contact Phone number
Mechelle Sherles* (916) 845-5408
Denise Sutherland* (916) 845-5815

* Denotes staff other than attorney in Litigation Bureau.

Multistate Tax Bureau

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

Multistate Tax Bureau
Contact Phone number
Craig Swieso, Bureau Director (916) 845-5244
Melissa Williams (916) 845-7831
Anthony Epolite, Lead (916) 845-4943
Brian Beck (916) 845-7008
Cheyanna Jaffke (916) 845-3845
Kathy Shin, Lead (916) 845-2593
Hanna Cho (916) 845-7298
Maria Huseinbhai (916) 845-6659
Ryan Ivanusich (916) 845-3050
Alisa Pinarbasi (916) 845-5164
Grace Power (916) 845-7332
Irina Iskander Krasavtseva, Lead (415) 904-5824
Matt Cappel (916) 845-2557
Thomas Lo Grossman (916) 845-3629
Amanda Smith (916) 845-2869
Laura Taing (916) 845-2578
Rafael Zaychenko (916) 845-2639

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 Office of Tax Appeals or a pending claim for refund. Detailed information about requesting settlement and the settlement process can be found in FTB Notice 2007-2.

Settlement Bureau
Contact Phone number
Ciro Immordino, Bureau Director (916) 845-4066
Caglar Caglayan (916) 845-6816
Susanne Coakley (916) 845-5001
Katie Frank (916) 845-4601
Jay Hite (626) 974-0725
Jenna Lewis (916) 845-7965
Ellen Little (510) 622-3970
Lisa Ohanesian (916) 845-5309
Jeanne Sibert (916) 845-7750
Delinda Tamagni (916) 845-5089
Geoff Way (916) 845-6351
Sandy Gemmingen, Manager* (916) 845-3361
Susan Allair* (916) 845-6976
James Dudley* (916) 845-5612
Donna Lapp* (916) 845-5329
James Malone* (916) 845-4784
Eva Ochotorena* (916) 845-3529
Scott Ramos (212) 575-0436
Leslie Tanaka* (916) 845-6468

* Denotes staff other than attorney in Settlement Bureau.

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.

Tax Administration and Procedure Bureau
Contact Phone number
Jaclyn Zumaeta, Bureau Director (916) 845-3980
Jean Cramer (916) 845-4953
Kenneth Davis (916) 845-3839
Nancy Parker, Lead (916) 845-7968
Eric Brown (916) 845-5265
Diane Deatherage (916) 845-4783
David Muradyan (916) 845-4540
Shanon Pavao (916) 845-2978
Maria Brosterhous, Lead (916) 845-7651
Leoangelo Cristobal (916) 845-3010
Meghan McEvilly (916) 845-5209
Ellen Swain (916) 845-2971
Topher Tuttle (916) 845-5142
Marguerite Mosnier, Lead (916) 845-6984
Brad Coutinho (916) 845-2061
Brian Werking (916) 845-5685
Cynthia Kent, Lead (713) 853-4604
Greg Heninger* (916) 845-3592
Anne Mazur* (916) 845-5404
Gi Jung Nam (916) 845-7407
Eric Yadao (916) 845-5105
Natasha Page, Lead (916) 845-6729
Christopher Cook (916) 845-2045
Joel Smith (916) 845-5429
Dawn Russ, Supervisor* (916) 845-6555
Rachel Abston* (916) 845-7352
Dawn Casey* (916) 845-3353
Freddie Cauton* (916) 845-7262
Joanne Garcia* (916) 845-5239
Melisa Recendez* (916) 845-7399
Sonia Sangha* (916) 845-4903
Angelina Yermolich* (916) 845-4158

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

Technical Resources Bureau

The Technical Resources Bureau contains the Legislation, Policy and Review, and the Administrative Support sections. The Legislation, Policy and Review section is responsible for coordinating, noticing and providing advice regarding FTB board meetings, coordinating FTB publications (including 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.

Technical Resources Bureau
Contact Phone number
Shane Hofeling, Bureau Director (916) 845-4581
Adam Susz (916) 845-5130
Christy Keith* (916) 845-6080

* Denotes staff other than attorney in Technical Resources Bureau.

Legislation, Policy and Review Section

Contact Phone number
Erin Dendorfer (916) 845-2559
Red Gobuty (916) 845-7855
Tina Kenzie (916) 845-4082

Administrative Proceedings and Support Section

Contact Phone number
Susan Reyes, Manager* (916) 845-5039
Sonia Anderson* (916) 845-7322
Steven Langston* (916) 845-7890
Anna Lok* (916) 845-5975

* Denotes staff other than attorney in Technical Resources Bureau.

Contact Phone number
LaJena Jordan, Supervisor* (916) 845-5086
Debbie Nagel, Lead* (916) 845-4890
Janine Christian* (916) 845-7529
Selena Tran* (916) 845-6850
Mariselda Anderson, Lead* (916) 845-7366
Lynn Au* (916) 845-4792
Karen Barkey* (916) 845-3933
Rosemary Villasenor* (916) 845-5405

* Denotes staff other than attorney in Technical Resources Bureau.

Contact Phone number
Eldra Benjamin, Supervisor* (916) 845-4618
Kym Chu* (916) 845-4528
Jay Decastro* (916) 845-4939
Joanna Palisoc* (916) 845-5894
Steven Rose* (916) 845-5066
Michelle Sim* (916) 845-5618

* Denotes staff other than attorney in Technical Resources Bureau.