Paul E. Ballmer - Page 3

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               In 1997, petitioner filed a complaint in the Los Angeles               
          County Superior Court against the FTB.  Petitioner alleged that             
          the FTB violated the California Information Practices Act of                
          1977, Cal. Civ. Code secs. 1798.1, et seq.  This Act provides a             
          legal remedy, including the award of damages for mental suffering           
          and emotional distress, to an individual harmed by a violation.             
               Petitioner’s lawsuit was tried before a jury, and in April             
          2001, the jury awarded petitioner $250,000 in damages for                   
          emotional distress.  Petitioner was also awarded costs of                   
          $4,165.68 and attorney’s fees of $78,450.  On July 20, 2001, the            
          FTB issued a check to petitioner in the amount of $337,122.53,              
          which included the $332,615.68 reflected in the judgment as well            
          as $4,506.85 of postjudgment interest.                                      
               In addition to the proceeds from the lawsuit, petitioner               
          received payments for Social Security benefits in 2001 totaling             
          $7,128.  Petitioner did not file any Federal income tax return              
          for 2001, nor has he filed a return for any of the taxable years            
          1986 through 2003.  For some of these years, respondent prepared            
          substitutes for returns and sought to collect the determined tax            
          liabilities from petitioner.                                                
               Petitioner testified that he had reviewed the Internal                 
          Revenue Code for many years and could find nothing that made him            
          liable for Federal taxes or required him to file a return.                  
          Petitioner further testified that he did not believe that the               

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