Legal division staff directory
General
- Franchise Tax Board
Legal Division
PO Box 1720
Rancho Cordova CA 95741-1720 - Fax
- (916) 845-3648
- For questions regarding this page, email LegalWeb.
| Contact | Phone number |
|---|---|
| Jozel Brunett, Chief Counsel | (916) 845-6467 |
| Cathy McCollum, Administrative Assistant | (916) 845-4119 |
| 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 |
| Contact | Phone number |
|---|---|
| Appeals | (916) 845-4792 |
| Docketed Protest | (916) 845-3190 |
| 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.
| Contact | Phone number |
|---|---|
| Roman Johnston, Bureau Director | (916) 845-5882 |
| Bradley Kragel, Lead | (916) 845-2861 |
| D'Arcy Dewey | (916) 845-7457 |
| Christopher Casselman, Lead | (916) 845-3299 |
| Cassandra Banks | (916) 845-7661 |
| Lou Ambrose, Lead | (916) 845-6657 |
| Kamalpreet Khaira | (916) 845-5192 |
| Leah Thyberg | (916) 845-3617 |
| Judy Hirano, Lead | (916) 845-6831 |
| Paul Kim | (916) 845-7932 |
| David Kowalczyk | (916) 845-2818 |
| 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.
| 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.
| 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 |
| Melody Scullary | (916) 845-4978 |
* Denotes staff other than attorney in Litigation Bureau.
| 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.
| 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 |
| Kathy Shin, Lead | (916) 845-2593 |
| Hanna Cho | (916) 845-7298 |
| Jason Fricano | (916) 845-5783 |
| Maria Huseinbhai | (916) 845-6659 |
| Ryan Ivanusich | (916) 845-3050 |
| Cheyanna Jaffke | (916) 845-3845 |
| Alisa Pinarbasi | (916) 845-5164 |
| Grace Power | (916) 845-7332 |
| Amanda Smith | (916) 845-2869 |
| Rafael Zaychenko | (916) 845-2639 |
| Irina Iskander Krasavtseva, Lead | (415) 904-5824 |
| Matt Cappel | (916) 845-2557 |
| Thomas Lo Grossman | (916) 845-3629 |
| Laura Taing | (916) 845-2578 |
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.
| 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.
| 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 |
| Leoangelo Cristobal | (916) 845-3010 |
| Diane Deatherage | (916) 845-4783 |
| Maria Brosterhous, Lead | (916) 845-7651 |
| 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 |
| Eric Brown | (916) 845-5265 |
| David Muradyan | (916) 845-4540 |
| Eric Yadao | (916) 845-5105 |
| Natasha Page, Lead | (916) 845-6729 |
| Christopher Cook | (916) 845-2045 |
| Joel Smith | (916) 845-5429 |
| Mary Yee, Lead | (916) 845-7325 |
| Greg Heninger* | (916) 845-3592 |
| Gi Jung Nam | (916) 845-7407 |
| Anne Mazur* | (916) 845-5404 |
| Shanon Pavao | (916) 845-2978 |
| 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.
| 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.
| Contact | Phone number |
|---|---|
| Erin Dendorfer | (916) 845-2559 |
| Red Gobuty | (916) 845-7855 |
| 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 |
| Shah Khan* | (916) 845-3190 |
| Mariselda Anderson, Lead* | (916) 845-7366 |
| Lynn Au* | (916) 845-4792 |
| Karen Barkey* | (916) 845-3933 |
| Selena Tran* | (916) 845-6850 |
| 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 |
| Jennifer Johnson* | (916) 845-5042 |
| Joanna Palisoc* | (916) 845-5894 |
| Steven Rose* | (916) 845-5066 |
| Michelle Sim* | (916) 845-5618 |
* Denotes staff other than attorney in Technical Resources Bureau.