1
2
3
BOARD OF EQUALIZATION
4
STATE OF CALIFORNIA
5
6
In the Matter of the Appeal of:
)
DECISION ON
)
PETITION FOR REHEARING
7
)
)
PERSONAL INCOME TAX APPEAL
8
)
BRYON HOWELL AND DONNA HOWELL
)
Case No. 246320
9
)
)
Adopted: March 28, 2006
10
11
Representing the Parties:
12
13
For Appellants:
Byron Howell
14
For Franchise Tax Board:
Diane L. Ewing, Tax Counsel III
15
16
Counsel for the Board of Equalization:
Carl Bessent, Tax Counsel III
17
18
On November 1, 2005, we issued a decision in which we sustained respondent’s
1
19
proposed assessment in the amounts of $610
for 1999. Appellants then filed a petition for rehearing
20
pursuant to section 19048 of the Revenue and Taxation Code. Upon consideration of the petition for
21
rehearing, we conclude that the grounds set forth therein do not constitute good cause for a new hearing,
22
as required by the Appeal of Wilson Development, Inc. (94-SBE-007), decided by this Board on October
23
5, 1994.
24
Although appellants assert there were irregularities in the Board’s proceedings, there was
25
no error in law committed by this Board or any irregularities our proceedings that prevented appellants
26
27
1
Appellants have paid the proposed deficiency ($610) and accrued interest ($107.20); therefore, this appeal is treated as a
28
denial of a refund claim of $717.20. (Rev. & Tax. Code, § 19335.)
Appeal of Byron Howell and Donna Howell
NOT TO BE CITED AS PRECEDENT
- 1 -