General
- Mail
- Franchise Tax Board
Legal Division
PO Box 1720
Rancho Cordova CA 95741-1720
- Fax
- 916-845-3648
Chief Counsel Office
| Contact |
Phone number |
| Vacant, Chief Counsel |
916-845- |
| 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 |
| Shane Hofeling, Deputy Chief Counsel of Technical Resources Bureau |
916-845-4581 |
| Erin Dendorfer, Attorney V |
916-845-2559 |
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.
Business Entity Tax Bureau
| Contact |
Phone number |
| Roman Johnston, Bureau Director |
916-845-5882 |
| 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 |
| Nicolas McMurray |
916-845-4613 |
| Matthew Miller, Attorney Supervisor |
916-845-7009 |
| Gi Nam |
916-845-7983 |
| 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.
General Tax Bureau
| Contact |
Phone number |
| Jenna Lewis, Bureau Director |
916-845-7965 |
| Pam Bertani |
916-845-6451 |
| Mira Coutinho |
916-845-7612 |
| Christopher Davis |
916-845-6947 |
| Nathan Hall, Attorney Supervisor |
916-845-7010 |
| David Hunter |
916-845-5136 |
| Sophie Kuehl |
916-845-5806 |
| Peter Kwok |
916-845-6652 |
| Brian Miller |
916-845-3075 |
| Jason Riley |
916-845-6534 |
| Shiranjali Shukla |
(916) 845-6555 |
| 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.
Litigation Bureau
| 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 |
| Renel Sapiandante |
916-845-5508 |
| Joshua Ricafort |
916-845-7923 |
| Michele Thompson |
916-845-0141 |
| Alexander Sabbadini |
916-845-1447 |
| Mary Yee |
916-845-7325 |
Litigation Support
| Contact |
Phone number |
| Marti Gehrig |
916-845-3396 |
| Joanna Palisoc |
916-845-5894 |
| Cristina Rubalcava |
916-845-1454 |
| Mechelle Sherles |
916-845-5408 |
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 |
| 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 |
| Thomas Lo Grossman |
916-845-3629 |
| Ricky Martorana, Jr. |
916-845-3312 |
| Gi Nam |
916-845-7983 |
| Grace Power |
916-845-7332 |
| Anne Rothschild |
916-845-7041 |
| 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.
Settlement Bureau
| 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 |
| Sandy Gemmingen, Manager |
916-845-3361 |
| 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.
Specialized and Individual Tax Bureau
| Contact |
Phone number |
| Christopher Casselman, Bureau Director |
916-845-3299 |
| Eric Brown |
916-845-5265 |
| Christopher Cook |
916-845-2045 |
| Ronald Hofsdal |
916-845-7784 |
| Desiree Macedo |
916-845-7193 |
| Mina Mohaddess |
916-845-5830 |
| David Muradyan |
916-845-4540 |
| Nikhita Pais |
916-845-6993 |
| Adam Susz, Attorney Supervisor |
916-845-5130 |
| Ellen Swain |
916-845-2971 |
| Lawrence Xiao |
916-845-6973 |
| Eric Yadao |
916-845-5105 |
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 |
| Vacant, Bureau Director |
916-845- |
| AnaMarijia Antic-Jezildzic |
916-845-4841 |
| Ganeet Atwaal |
916-845-1716 |
| Amelia Breen |
916-845-9913 |
| Maria Brosterhous |
916-845-7651 |
| Paige Chang |
916-845-7818 |
| Brad Coutinho, Attorney Supervisor |
916-845-2061 |
| 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 |
| Vivian Ho |
916-845-2684 |
| Cynthia Kent, Attorney Supervisor |
713-853-4604 |
| Shah Khan |
916-845-3190 |
| Victornia 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.
Technical Resources Bureau
| Contact |
Phone number |
| Shane Hofeling, Bureau Director |
916-845-4581 |
Legislation, Policy and Review Section
| Contact |
Phone number |
| Red Gobuty |
916-845-7855 |
| Tina Kenzie |
916-845-4082 |
| 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 |
| 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 |
| Jacqueline Gomez |
916-845-2420 |
| Steven Langston |
916-845-7890 |
| Angeli Moua |
916-845-5678 |
| Julie Peterson |
916-845-2847 |
| Steven Rose |
916-845-5066 |
| Leah Zellner |
916-845-2467 |
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