Free event! Self-study credit available.

Please join us as we discuss California’s franchise and income tax controversy process. Our panel of seasoned audit and legal practitioners will share insights on navigating tax audits, protests, and appeals for business entities in California.

Moderators:

• Mina Mohaddess, Attorney, FTB
• Annie Rothschild, Attorney III, FTB

Speakers:

• Michele Brown, Assistant Chief Counsel at Office of Tax Appeals
• Saba Shatara, Partner at Reed Smith
• Nick West, Tax Professional and In-House Tax Counsel
• Madhvi Shah – National Business Audit Bureau Director at Franchise Tax Board
• Leah Thyberg – Attorney IV at Franchise Tax Board

Michele Brown spent more than ten years in the private sector representing taxpayers with income tax, sales tax, employment tax, property tax, and special taxes and fee issues. In 2013, Ms. Brown joined the Appeals Division of the California Board of Equalization (now the California Department of Tax and Fee Administration) in the Franchise and Income Tax group and subsequently worked for Board Member George Runner as an advisor regarding property and franchise and income tax matters. Ms. Brown joined the Office of Tax Appeals in 2018, as a Tax Counsel IV (lead) attorney in the Foundations Division, and is currently an Assistant Chief Counsel.   Ms. Brown received her Bachelor of Arts degree in Political Science and History, from UC Davis (1997). Ms. Brown received her J.D. (2001) from University of California, Berkeley, School of Law. 

Saba Shatara is a partner in Reed Smith LLP’s State Tax Practice, where he focuses on representing multistate corporations in state and local tax controversy matters before California state tax agencies. Saba represents clients in a wide range of industries in connection with state tax refund positions, audits, administrative appeals, and litigation. In addition, Saba has extensive experience in resolving cases favorably via negotiated settlements, closing agreements, and rulings, based on his clients’ needs. Saba is also active in the California tax community, serving as the former chair for both the State and Local Tax Sections of the California Lawyers Association and the California Office of Tax Appeals Pro Bono Project. He is the current vice-chair of the California Lawyers Association’s Executive Committee for the Taxation Section and is a frequent speaker and author on issues in state and federal taxation. He has presented a number of legislative proposals before the California State Legislature (which have resulted in modifications to California’s tax laws), as well as before U.S. Congressional Committees. Saba has also served as an adjunct professor at the UC Davis School of Law since January 2017. He received his J.D. from the UC Davis School of Law, his LLM in Taxation from the New York University School of law, and his B.A. from the University of California, Berkeley. 

Nick West has worked in state and local tax for over 12 years. He is a graduate of the University of San Francisco School of Law, where he also earned a Tax Certificate with Honors, and is a member of the California State Bar. After 5 years with the SALT team at Andersen Tax, where he worked across all aspects of state and local taxation, Nick moved to Moss Adams, with an increased emphasis on corporate and pass-through taxpayers. In 2024, he joined the Tax Operations team at Netflix, where he now focuses on the state and local income tax components of the business, encompassing compliance, controversy, provision, and planning considerations. 

Madhvi Shah is currently the Bureau Director for the National Business Audit Bureau at the Franchise Tax Board (FTB). Madhvi began her career with FTB in 1995 as Tax Auditor. Her first 11 years with FTB were spent as a field auditor examining Personal Income Tax, S Corporations, Pass Through Entity and Non-Apportioning & Multistate tax returns.  Since then, Madhvi has held management position with FTB as a supervisor, manager, program manager and bureau director.  Over the years, her roles with FTB have included overseeing staff working on large multistate examinations, managing the operations of programs, assisted in implementation of policies and procedures for compliance programs, and training and workforce development.  Madhvi has a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, Fullerton (CSUF) and Master’s in Taxation (MST) from Golden Gate University (GGU). She graduated from FTB’s Government Executive Assessment Development Program and California State University, Sacramento (CSUS) Leadership for the Government Manager. 

Leah Thyberg is an Attorney IV in the Franchise Tax Board Legal Division’s Business Entity Tax Bureau.  Leah joined FTB in 2012 and has served as a subject matter expert in the areas of abusive tax avoidance transactions, limited liability companies, partnerships, real estate investment trusts, among other areas. She has led the Regulation Project for California Code of Regulations, Title 18, sections 18662-0 through 18662-8, relating to domestic pass-through entity withholding. Leah received her B.A. from Oberlin College, and her J.D. from University of the Pacific, McGeorge School of Law, with a Tax Concentration and Business Concentration.