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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

Counsel, Multistate Tax Affairs

Contact Phone #
Carl Joseph 916.845.5151

Control Desks

Control Desk Phone #
Appeals 916.845.4792
Litigation 916.845.6736
Protests 916.845.6643
Regulations 916.845.3306
Rulings & Policy 916.845.3306
Settlement 916.845.5034
Technical Resources 916.845.3306

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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 #
Michael Cornez, Bureau Director 916.845.5305
Contact Phone #
Roman Johnston, Lead 916.845.5882
Daniel Biedler 916.845.4745
Richard Tay 916.845.7917
Contact Phone #
Tommy Leung, Lead 916.845.5507
**Freddie Cauton 916.845.7262
Contact Phone #
Ian Foster, Lead 916.845.5283
Christopher Haskins 916.845.7652
Todd Watkins 916.845.2966
Contact Phone #
Ronald Babcock, Lead 916.845.4629
Jaclyn Appleby 916.845.5712
Jenna Lewis 916.845.7965
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
Cheryl Akin 916.845.4459
Judy Hirano 916.845.6831
Adam Susz 916.845.5130
Sonia Woodruff 916.845.4466
Contact Phone #
David Gemmingen, Lead 916.845.3480
Susanne Coakley  916.845.5490
Raul Escatel 916.845.5520
Ciro Immordino 916.845.4066
Kristen Kane 916.845.5002
Brian Miller 916.845.3075
Jason Riley 916.845.6534

** 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 #
William Hilson, Jr., Bureau Director 916.845.3741
**Katie Courtnier 916.845.6736
Suzanne Small 916.845.3066
Contact Phone #
Bob Dunn, Lead 916.845.3338
Scott DePeel 916.845.5529
Valerie LeClerc 916.845.3693
Contact Phone #
Todd Bailey, Lead 916.845.6340
**Marti Gehrig 916.845.3396
Donny Le 916.845.2459
Carissa Lynch 916.845.7835
Melody Scullary 916.845.4978
Contact Phone #
Dennis Haase, Lead 916.845.3187
Mark Carroll 916.845.3288
Wendy Dezzani 916.845.5692
Meghan McEvilly 916.845.5209
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 #
Norm Scott, Bureau Director 916.845.7632
Jeffrey Margolis 916.845.5026
Contact Phone #
Kathleen Andleman, Lead 916.845.5741
Katie Frank 916.845.4142
Delinda Tamagni 916.845.5089
Ted Tourian 916.845.3401
Contact Phone #
Laurie McElhatton, Lead 916.845.6916
Lee Gobuty 916.845.7855
Elizabeth Rodoni 916.845.7839
Contact Phone #
John Su, Lead Los Angeles 213.897.5222
Douglas Barish 213.897.5181
Irina Krasavtseva 415.904.5824
Contact Phone #
Thomas Lo Grossman 916.845.3629
Andrew Loveland 916.845.5210
Craig Swieso 916.845.5244
Contact Phone #
Melissa Potter, Lead 916.845.7831
Shane Hofeling 916.845.4581

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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 #
Pat Bittner, Bureau Director 916.845.5624
Larry Bobiles 916.845.3333
Eric Brown 916.845.5265
Tom Busch 916.845.7340
Çağlar Çağlayan 916.845.6816
Christopher Parker 916.845.6606
John Penfield 916.845.5232
Jeanne Sibert 916.845.7550
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 Heckenlaible 916.845.3025
**Donna Lapp 916.845.5329
**James Malone 916.845.4784
**Kate Warren 916.845.6634
**Merry Whitcomb 916.845.3980

** 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 #
Diane Ewing, Lead 916.845.6836
Eric Brown 916.845.5265
Kathleen Cooke 916.845.6768
Amanda Vassigh 916.845.7689
Contact Phone #
Karen Smith, Lead 916.845.3347
Patrice Gau-Johnson 916.845.5221
Marguerite Mosnier 916.845.6984
Brandy Pompei 916.845.7339
**Donna Webb 916.845.6005
Eric Yadao 916.845.5105
Contact Phone #
Fred Campbell-Craven, Lead 916.845.3796
Maria Brosterhous 916.845.7651
Kenneth Davis 916.845.3839
Natasha Page 916.845.6729
Nancy Parker 916.845.7968
Contact Phone #
Cynthia Kent, Lead 713.853.4604
** Greg Heninger 916.845.3592
David Muradyan 916.845.4540
Contact Phone #
Mary Yee, Lead 916.845.7325
**Ann Mazur 916.845.5404
Sean Sullivan 916.845.7989
Contact Phone #
**Dawn Russ, Lead 916.845.6555
**Rachel Abston 916.845.7352
**Dawn Casey 916.845.3353
**Claudia Cross 916.845.2576
**Joanne Garcia 916.845.5239
Samantha Quyen Nguyen 916.845.6117
**Sonia Sangha 916.845.4903

** 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

Legislation, Policy & Review Section

Contact Phone #
William Gardner 916.845.3318
Patrick Kusiak 916.845.6479
Doug Powers 916.845.4962

Administrative Proceedings and Support Section

Contact Phone #
**Susan Reyes, Manager 916.845.5039
**Sonia Anderson 916.845.7322
**Eldra Benjamin 916.845.4618
**Colleen Berwick 916.845.3306
Contact Phone #
**Chanva Mulligan, Lead 916.845.6939
**Lynn Au 916.845.4792
**Lynn Gidding-Theobald 916.845.3321
**Debbie Nagel 916.845.4890
**Victoria Rios-Martinez 916.845.3332
**Zarsanga Safi 916.845.3552
**Lurline Wilson 916.845.6643

Legal Administrative Support Team

Contact Phone #
**Christy Keith, Supervisor 916.845.6080
**Mariselda Anderson 916.845.5381
**Karen Barkey 916.845.3933
**Thaddeus Carter 916.845.4278
**Ann Kurtz 916.845.4635
**Eva Ochotorena 916.845.3529
**Joanna Palisoc 916.845.5894
**Patti Price 916.845.6151
**Paul Wellendorf 916.845.3350

** Denotes staff other than attorney in Technical Resources Bureau

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