Franchise Tax Board
Legal Division
PO Box 1720
Rancho Cordova CA 95741-1720
Fax
916-845-3648
Chief Counsel Office
Contact
Phone number
Shane J. Hofeling, Chief Counsel
916-845-3307
Prenita Devi, Staff Operations Specialist
916-845-4119
Deputy Chief Counsel
Contact
Phone number
Jaclyn Zumaeta, Deputy Chief Counsel of Specialized and General Tax Administration and Procedure
916-845-3980
Marguerite Mosnier, Attorney V
916-845-6984
Raymond Rouse, Deputy Chief Counsel of Settlement and Litigation
916-845-5521
Melody Scullary, Attorney V
916-845-4978
William Gardner, Deputy Chief Counsel of Multistate and Business Entity Tax
916-845-3318
Laurie McElhatton, Attorney V
916-845-6916
Erin Dendorfer, Deputy Chief Counsel of Technical Resources Bureau
916-845-2559
Tina Kenzie, Attorney V
916-845-4082
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 Entity Tax Bureau
The Business Entity 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
Jehmima Carril
916-696-7288
Raihane Dalvi
916-845-7271
William Hilson
916-845-4274
Judy Hirano
916-845-6831
Kamalpreet Khaira
916-845-5192
Paul Kim
916-845-7932
Bradley Kragel
916-845-2861
Carolyn Kuduk
916-845-2498
Michael Laisne
916-845-4324
Kasey Lewellan
916-845-3000
Matthew Miller, Attorney Supervisor
916-845-7009
Leah Thyberg
916-845-3617
Todd Watkins
916-845-2966
James Youn
916-845-4215
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
Jenna Lewis, Bureau Director
916-845-7965
Pam Bertani
916-845-6451
Mira Coutinho
916-845-7612
Blake Cunningham
916-845-1980
Christopher Davis
916-845-6947
Nathan Hall, Attorney Supervisor
916-845-7010
David Hunter
916-845-5136
Hubeyb Kabulantok
415-639-7277
Sophie Kuehl
916-845-5806
Peter Kwok
916-845-6652
Brian Miller
916-845-3075
Jason Riley
916-845-6534
Charles Tsai
213-897-5925
Sonia Woodruff
916-845-4466
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
Carissa Lynch, Bureau Director
916-845-7835
Caitlin Barth
916-845-5002
Jeff Curl
916-845-0103
Scott DePeel
916-845-5529
D'Arcy Dewey
916-845-7457
Curt Hennecke
916-845-0265
Ann Hodges
916-845-3088
Irina Krasavtseva
916-845-5824
Kat LaMar
916-845-6553
John O'Donnell
916-845-6959
Cara Porter
916-845-5804
Joshua Ricafort
916-845-7923
Alexander Sabbadini
916-845-1447
Renel Sapiandante
916-845-5508
Michele Thompson
916-845-0141
Litigation Support
Contact
Phone number
Marti Gehrig
916-845-3396
Joanna Palisoc
916-845-5894
Cristina Rubalcava
916-845-1454
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
Delinda Tamagni, Bureau Director
916-845-5089
Brian Beck
916-845-7008
Tristan Campbell
916-845-5807
Hanna Cho
916-845-7298
Katie Frank, Attorney Supervisor
916-845-4601
Ken Havens
916-845-2811
Ryan Ivanusich
916-845-3050
Liquan Jiang
415-904-5827
Brandon Knoll
916-845-2567
Ricky Martorana, Jr.
916-845-3312
Gi Nam
916-845-7983
Grace Power
916-845-7332
Kathy Shin
916-845-2593
Alison Strand
916-845-0341
Laura Wingert
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.
Contact
Phone number
Ciro Immordino, Bureau Director
916-845-4066
Cassandra Banks
916-845-7661
Susanne Coakley
916-845-5001
Jay Hite
626-974-0725
Lauren Knapp
916-845-6970
Ellen Little
916-845-7403
Lisa Ohanesian
916-845-5309
Elizabeth Rodoni
916-845-2626
Jeanne Sibert
916-845-7750
Amanda Smith
916-845-2869
Settlement Unit
Contact
Phone number
Candace Beck
916-845-6429
Yelena Kuznetsov
916-845-7669
Donna Lapp
916-845-5329
Julie Moore
916-845-5248
Eva Ochotorena
916-845-3529
Deboarah Porter
916-845-5248
Claudia Nuno
916-845-5824
Specialized and Individual Tax Bureau
The Specialized and Individual Tax (SIT) Bureau is responsible for the administration and enforcement of assigned provisions found in Part 10 and Part 10.2 of the Revenue and Taxation Code, including residency, sourcing, interest abatement and suspension, frivolous activity non-filers and erroneous refunds. The Bureau focuses on protests, appeals, litigation support, rulings and regulations relating to these subjects. In addition, the SIT Bureau handles form review and responds to department and taxpayer questions that touch on these topics and others for which the SIT Bureau is responsible.
Contact
Phone number
Christopher Casselman, Bureau Director
916-845-3299
Christopher Cook
916-845-2045
Ronald Hofsdal
916-845-7784
Desiree Macedo
916-845-7193
Benjamin McDougall
916-845-5374
Mina Mohaddess
916-845-5830
David Muradyan
916-845-4540
Adam Susz, Attorney Supervisor
916-845-5130
Ellen Swain
916-845-2971
Kathleen Thaete
415-696-7272
Lawrence Xiao
916-845-6973
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
Brad Coutinho, Bureau Director
916-845-2061
AnaMarijia Antic-Jezildzic
916-845-4841
Ganeet Atwaal
916-845-1716
Amelia Breen
916-845-9913
Maria Brosterhous, Attorney Supervisor
916-845-7651
Paige Chang
916-845-7818
David Cortez
916-845-7546
Leoangelo Cristobal
916-845-7312
Sarah Fassett
916-845-6568
Jeffrey Gates
916-845-0334
Noel Garcia-Rossenblum
916-845-7078
Rachel Glass
916-845-4006
Vivian Ho
916-845-2684
Cynthia Kent, Attorney Supervisor
713-853-4604
Shah Khan
916-845-3190
Victoria Leclerc
916-845-6206
John Ly
916-845-5251
Ariana Maceado
916-845-0368
Nancy Parker
916-845-7968
Alisa Pinarbasi
916-845-5164
Arathi Ramalingham
916-845-3009
Caitlin Russo
916-845-1746
Tristen Thalhuber
916-845-2027
Topher Tuttle
916-845-5142
Rosemary Villasenor
916-845-5405
Andrea Watkins
916-845-1860
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
Erin Dendorfer, Bureau Director
916-845-2559
Legislation, Policy and Review Section
Contact
Phone number
Red Gobuty
916-845-7855
Patti Price
916-845-6151
Brian Werking
916-845-5429
EDR2 unit
Contact
Phone number
Anthony Epolite, Assistant Chief Counsel
916-845-4943
Jayson Gottman
916-845-4576
Daniel Pasahan Vila
916-845-0176
Administrative Proceedings and Support Section
Contact
Phone number
LaJena Jordan, Manager
916-845-5086
Mariselda Anderson
916-845-7366
Dawn Casey
916-845-3353
Legal Administrative Proceedings Team
Contact
Phone number
Jamie Szeto, Supervisor
(916) 845-5723
Kenya Abbey
916-845-3724
Lynn Au
916-845-4792
Peying Cai
916-845-5492
Peter Hoang
916-845-7961
Sandy Huynh
916-845-4635
Alfonso Jimenez
916-845-6135
Sara Lanchester
916-845-5892
Patrick Luu
916-845-4809
Mary Franscienne Ramos
916-845-0982
Chitra Subramanian
916-845-7508
Toy Wong
916-845-3867
Legal Administrative Support Team
Contact
Phone number
Eldra Benjamin, Supervisor
916-845-4618
Philip Dalhaus
916-845-1333
Jay Decastro
916-845-4939
Shavila Devi
916-845-2272
Steven Langston
916-845-7890
Angeli Moua
916-845-5678
Julie Peterson
916-845-2847
Steven Rose
916-845-5066
Julia Shtefan
916-845-3829
Last updated: 09/24/2025
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