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ALONZO, ) OTA NO . 230112388  \n)  \nAPPELLANT . ))  \n  )  \nTRANSCRIPT OF ELECTRONIC PROCEEDINGS  \nState of California  \nFriday, September 22 , 2023  \nReported by: ERNALYN M . ALONZO HEARING REPORTER  \nSTATE OF CALIFORNIA OFFICE OF TAX APPEALS  \nBEFORE THE OFFICE OF TAX APPEALS  \nSTATE OF CALIFORNIA  \nIN THE MATTER OF THE APPEAL OF, )  \n)  \nL . ALONZO, ) OTA NO . 230112388  \n)  \nAPPELLANT . ))  \n  )  \nTranscript of Electronic Proceedings, taken in the State of California, commencing at 10 : 17 a .m . and concluding at 10 : 38 a .m . on Friday, September 22 , 2023 , reported by Ernalyn M . Alonzo, Hearing Reporter, in and for the State of California .  \n1  \n2  \n3  \n4  \n5  \n6  \n7  \n8  \n9  \n10  \n11  \n12  \n13  \n14  \n15  \n16  \n17  \n18  \n19  \n20  \n21  \n22  \n23  \n24  \n25  \nSTATE OF CALIFORNIA OFFICE OF TAX APPEALS  \nAPPEARANCES:  \nPanel Lead: ALJ TOMMY LEUNG  \nPanel Members: ALJ EDDY LAM  \nALJ VERONICA LONG  \nFor the Appellant: L . ALONZO  \nFor the Respondent: STATE OF CALIFORNIA  \nFRANCHISE TAX BOARD  \nTRISTEN THALHUBER CYNTHIA KENT  \n1  \n2  \n3  \n4  \n5  \n6  \n7  \n8  \n9  \n10  \n11  \n12  \n13  \n14  \n15  \n16  \n17  \n18  \n19  \n20  \n21  \n22  \n23  \n24  \n25  \nSTATE OF CALIFORNIA OFFICE OF TAX APPEALS  \nI N D E X  \nE X H I B I T S  \n(Appellant 's Exhibits 1-2 were received at page 5 . )(Department 's Exhibits A-H were received at page 5 . )  \nPRESENTATION  \nPAGE  \nBy Ms . Lisset Alonzo 8  \nBy Mr . Thalhuber 13  \nCLOSING STATEMENT  \nPAGE  \nBy Ms . Lisset Alonzo 16  \n1  \n2  \n3  \n4  \n5  \n6  \n7  \n8  \n9  \n10  \n11  \n12  \n13  \n14  \n15  \n16  \n17  \n18  \n19  \n20  \n21  \n22  \n23  \n24  \n25  \nSTATE OF CALIFORNIA OFFICE OF TAX APPEALS  \nCalifornia; Friday, September 22 , 2023  \n10 : 17 a .m .  \nJUDGE LEUNG: This is Docket Number 230112388 . Today is September 22nd, 2023 , about 10 : 17 a .m . This is the Appeal of Alonzo . The issue to be determined is whether the 2015 refund claim filed by Ms . Alonzo is timely .  \nPursuant to agreement between the parties, this hearing is being held electronically. And also, pursuant to a prehearing conference and prior to this hearing, we have Exhibits A through H and Exhibits 1 through 2 being admitted into the record and into evidence .  \n(Department 's Exhibit A-H was marked  \nand received into evidence by the  \nHearing Officer . )  \n(Appellant 's Exhibits 1-2 were received in evidence by the Administrative Law Judge . ) JUDGE LEUNG: This hearing is being recorded live  \nand is being live streamed . So I caution the parties tobe careful about mentioning private matters, such as Social Security numbers and home addresses .  \nA verbatim hearing transcript is being prepared by our legal stenographer, Lynn Alonzo . Ms . Alonzo is in no way related to the taxpayer and has no interest in the  \n1  \n2  \n3  \n4  \n5  \n6  \n7  \n8  \n9  \n10  \n11  \n12  \n13  \n14  \n15  \n16  \n17  \n18  \n19  \n20  \n21  \n22  \n23  \n24  \n25  \nSTATE OF CALIFORNIA OFFICE OF TAX APPEALS 5  \noutcome of this hearing .  \nBecause of the hearing transcript, we ask each party to speak clearly and at a regular pace . And we ask you to identify yourself before you speak . And it 's also best practice to mute your microphones inactive when you 're not speaking .  \nAny questions for me before we start?  \nOkay . Hearing none, the Panel members for today 's hearing are myself, Judge Long and Judge Lam . Even though I am the lead judge for purposes of this hearing, all three of the Panel members will have an equal say in determining the outcome of this case .  \nMs . Alonzo, you have 10 minutes for your  \npresentation, as will the Franchise Tax Board . And,  \nMs . Alonzo, if you so choose, you 'll have 5 minutes for a rebuttal .  \nLet me start by having the parties introduce themselves for the record, starting with you, Ms . Alonzo .  \nMS . LISSET ALONZO: Yes . Hi . My name is Lisset Alonzo .  \nJUDGE LEUNG: Thank you . And while I have you - -  \nMS . LISSET ALONZO: And - -  \nJUDGE","cbCaijL5FnHNGKNl","https://ap.wps.com/l/cbCaijL5FnHNGKNl","pdf",191145,19,"English","# Summary of the hearing\n## Date, time, and docket number\n## Hearing format and recording notice\n# Parties and panel members\n## Appearances\n## Exhibits admitted\n# Issue to be determined\n## Timeliness of the 2015 refund claim\n# Appellant’s presentation\n## Reasonable cause letter for tax year 2015","[{\"question\":\"What case is this transcript about?\",\"answer\":\"The transcript covers the appeal of L. Alonzo before the State of California Office of Tax Appeals, docket OTA No. 230112388.\"},{\"question\":\"What is the key issue the panel must decide?\",\"answer\":\"The panel determines whether the 2015 refund claim filed by Ms. Alonzo was timely.\"},{\"question\":\"When and how was the hearing conducted?\",\"answer\":\"The hearing was held electronically on Friday, September 22, 2023, recorded live and live streamed, with the transcript prepared by the legal stenographer.\"}]","TRANSCRIPT OF ELECTRONIC PROCEEDINGS - OTA NO 230112388 - Appeal Transcript | PDF",1789820390,7]