Top 500 Delinquent Taxpayers

Go directly to the list of delinquent:

One of our primary responsibilities is to collect and account for state income tax revenue. We take this responsibility very seriously. In collecting this revenue for the state, we are committed to the fair administration of the tax laws.

Nearly 90 percent of taxpayers pay the taxes they owe. Those who don’t pay contribute to California’s tax gap—the difference between taxes owed to the state and taxes actually paid.

Currently, the state’s annual tax gap is estimated to be $10 billion.

When taxpayers do not pay their fair share, it places an unfair burden on those who do. Closing the tax gap is in the best interest of all Californians.

Assembly Bill 1424 changed Revenue and Taxation Code (R&TC) Section 19195 which now directs the Franchise Tax Board to publicly disclose at least twice each calendar year a list of the 500 largest state income tax delinquencies. These delinquencies must total in excess of $100,000 and be subject to a recorded notice of state tax lien. The list includes the taxpayer’s name and address, the liened amount owed, the earliest date a notice of state tax lien was recorded, the taxpayer’s occupational or professional licenses with type, status, and license number, and, in the case of a limited liability company or corporation, the names and titles of the principal officers of the taxpayer.

Since inception of this program in 2007, the department has recovered more than $201 million in revenue as of January 14, 2013.

A taxpayer can avoid inclusion on this list if they:

Pay the tax liability in full.

Enter into and comply with an installment agreement under R&TC Section 19008.

Resolve the tax liability.

A taxpayer’s inclusion on this list may:

Cause the denial or suspension of occupational and professional licenses, including the taxpayer’s driver license, under Business and Professions Code Section 494.5.

Preclude them from entering into contracts for the acquisition of goods and services with California state agencies under Public Contract Code 10295.4.

If you have information that can lead to the collection of debt from the delinquent taxpayers appearing on the list, call us immediately at one of the telephone numbers below.

If any taxpayer on the list believes placement on the list is in error, contact us immediately at either the telephone number or address below. In addition, we urge any taxpayer on this list to contact us immediately to arrange to pay their delinquent state income tax. Call us, Monday through Friday, 8 a.m. to 5 p.m., except state holidays:

Personal Income Tax: 888.426.8555

Business Income Tax: 888.426.8751

Send correspondence to:

Franchise Tax Board

PO Box 3065

Rancho Cordova CA 95741-3065

This table provides a sorting feature. Click on the column title to sort the information in the respective column.

Personal income tax

Name Address Amount Due Payments Received1 Lien Filed License License Status License Number Total - $163,565,875.33 - - - Minor, Halsey M San Ramon, CA 94583 $10,711,669.29 07/21/2009 Furlan, Daniel J & Luisa San Diego, CA 92103 $7,491,759.66 05/05/2010 McNiel, Scott M Manhattan Beach, CA 90266 $6,457,911.59 03/29/2012 Hom, Mon B & Mimi Los Angeles, CA 90010 $6,118,026.65 03/22/1995 State Bar of California Active 057338 Haaz, Aaron Woodland Hills, CA 91364 $4,708,270.53 12/10/2009 Cohn, Randall E Los Angeles, CA 90036 $4,055,570.27 06/23/2009 Warwick, Dionne South Orange, NJ 07079 $2,598,968.65 01/31/2003 Bren, Steve M Laguna Beach, CA 92651 $2,515,313.73 03/20/2009 Brooks, Kelly L Saratoga, CA 95070 $2,233,224.84 03/07/2003 Lange, Trent E Los Angeles, CA 90024 $2,092,773.05 05/26/2010 Kwon, Youngjae & Chungja Torrance, CA 90503 $1,880,081.41 09/17/2002 Medical Board Current A37514 Khalili, Faramarz F Beverly Hills, CA 90213 $1,807,886.24 03/07/2011 Bentley, Jay K Los Angeles, CA 90041 $1,755,801.07 03/14/2011 Georgiou, George San Francisco, CA 94107 $1,667,881.28 02/02/2007 Halferty, James L & Mary Pasadena, CA 91105 $1,462,885.32 05/09/2012 Plyam, Yuri & Natalia Beverly Hills, CA 90210 $1,426,451.06 05/10/2011 Department of Real Estate Licensed 1493165 Moreland, Terry L & Peggy J Bakersfield, CA 93309 $1,322,413.83 01/24/2008 Nahabedian, Mark A Ojai, CA 93023 $1,266,297.54 05/06/2009 Rheinschild II, Rudolph W Sun Valley, ID 83353 $1,239,299.48 02/17/2011 Department of Real Estate

Contractor's State License Board Licensed

Inactive 840087

723677 Chartraw, Daniel L Lodi, CA 95240 $1,212,345.02 02/16/2010 Orear, Julieann L Camarillo, CA 93012 $1,175,197.18 12/29/2011 Miller, Harry J Los Alamitos, CA 90721 $1,165,135.22 03/01/2012 Welling, Brent C & Viki L. Incline Village, NV 89451 $1,152,207.01 02/13/2012 Board of Registered Nursing

Board of Registered Nursing Active

Active 46563

446027 Michaelides, Yianni & Victoria Riverside, CA 92504 $1,145,372.39 03/30/2009 Head Jr, Preston D & Margarita G. Laguna Beach, CA 92651 $1,130,474.22 08/12/1999 Bromleydavenport , Harry E Los Angeles, CA 90035 $1,104,672.61 05/16/2012 Kavanaugh, Richard A Wilmington, DE 19803 $1,048,329.21 04/20/2011 Adams, David L Los Gatos, CA 95032 $934,578.73 02/02/2004 Maragno, William L Fontana, CA 92335 $926,399.05 11/16/2004 Li, Tsuo T West Covina, CA 91790 $876,209.87 05/23/2012 Nichol, Joseph M Beverly Hills, CA 90212 $852,641.93 03/29/2010 Louie, Kenneth W Stockton, CA 95201 $820,938.56 06/17/2004 Francis, Joseph Los Angeles, CA 90078 $819,804.11 06/30/2011 Chandra, Andy W Los Angeles, CA 90066 $813,010.78 03/29/2012 Chang, Huei Y San Diego, CA 92111 $801,970.02 02/07/2012 Zanaty, Hassan S & Nancy A. Yucaipa, CA 92399 $754,302.13 03/24/2010 Zhang, Yigong San Gabriel, CA 91776 $753,290.25 03/02/2012 Li, Catherine M Rowland Heights, CA 91748 $748,165.05 02/23/2012 Harder, Jon Bend, OR 97707 $720,980.68 11/02/2011 Sandhu, Satvinder &

Sandhu, Josephine S Sacramento, CA 95824

Elk Grove, CA 95624 $711,510.18 11/10/2009 Vocat. & Psychiatric Nurse Examiners Clear 249211 Smith, Deborah & David San Francisco, CA 94115 $697,815.95 01/18/2012 Benice, Jeffrey S Costa Mesa, CA 92626 $695,850.70 11/05/1993 State Bar of California Active 081583 Ahmed, Haseeb & Fozia Stockton, CA 95205 $688,040.69 09/21/2011 Lin, Kelvin W Fremont, CA 94538 $676,753.44 03/05/2012 Kim, Michael Y Cypress, CA 90630 $672,005.44 12/30/2005 Kozar, Menashe Studio City, CA 91604 $665,801.07 11/30/2011 Dallarte, Majella M San Gabriel, CA 91776 $661,678.64 12/29/2008 Myong, Ki T Garden Grove, CA 92844 $657,419.47 05/01/2012 Department of Real Estate Expired 960680 Hernandez Jr, Martin M Highland, CA 92346 $654,766.93 10/14/2008 Colette, Otto Woodland Hls, CA 91364 $635,844.65 03/15/2010 Bonilla, Jose L Santa Ana, CA 92703 $632,995.99 11/04/2011 Samaha, Elie K W Hollywood, CA 90046 $620,128.98 07/05/2007 Whinnery, Randolph D Paradise, CA 95969 $615,686.76 04/08/1997 Medical Board Current 0042984 Sliuman, Annand & Rita Spring Valley, CA 91978 $613,386.07 05/13/2011 Allchorn, Graham Los Angeles, CA 90025 $596,748.78 10/28/2010 Rutland, Brandon D Burbank, CA 91505 $591,958.31 02/01/2012 Galanis, Jason W & Monet Studio City, CA 91604 $587,761.68 04/04/2012 Flores, Rene J & Connie San Marino, CA 91108 $559,984.43 04/25/2012 Maxey, Randall W & Simpson, Gem L Los Angeles, CA 90083 $552,787.75 01/29/2003 Kao, Ping Los Angeles, CA 90013 $545,318.44 08/31/2006 Wiederhorn, Andrew A & Tiffany Los Angeles, CA 90025 $538,119.12 01/03/2008 Aboabdo, Nasser & Mohomadia Laguna Hills, CA 92653 $537,006.18 08/06/2007 Toor, Jugnu S La Palma, CA 90623 $531,799.97 05/01/2012 Soria, Daniel P Lindsay, CA 93247 $516,242.27 12/08/2011 Gates, Robert S Fallbrook, CA 92028 $513,013.47 02/22/2012 Smagacz, Daniel J Mesa, AZ 85216 $505,958.84 05/01/2012 Hobbs, Sean Simi Valley, CA 93065 $493,241.70 04/15/2010 Department of Insurance Active 1841600 Kleier, James P San Francisco, CA 94123 $485,491.79 12/02/2004 State Bar of California Active 088554 Shaker, Ahmed Stockton, CA 95210 $480,883.22 06/13/2005 Gadalla, Samer S & Tupito W. San Diego, CA 92131 $480,582.13 04/15/2010 Mirkovic, Predrag Sausalito, CA 94965 $476,988.50 03/07/2012 Lowson, Kenneth J & Natalina Los Angeles, CA 90025 $471,190.67 03/16/2010 Gattu, Balaji P Rch Palos Vrd, CA 90275 $469,069.04 11/10/2010 Resnick, Gregory R San Francisco, CA 94122 $468,614.80 12/02/2011 Torres, Maria E Santa Ana, CA 92705 $460,763.50 12/11/2009 Fendt, Michael J Vista, CA 92083 $449,504.39 08/18/2011 Lopez, Jose A & Alma Calexico, CA 92231 $448,620.57 11/29/2010 Walia, Bob & Kamal Long Beach, CA 90631 $447,195.01 04/06/2012 Faison, George T Elk Grove, CA 95758 $444,369.79 01/22/2010 Department of Real Estate Licensed 1086426 Sanjar, Sahab & Mojgan Rolling Hills, CA 90274 $443,635.21 03/24/2010 Department of Real Estate

Engineers & Land Surveyors Board Licensed

Expired 905388

26289 Viers, Scott A Burbank, CA 91504 $442,944.85 12/21/2011 Contractor's State License Board Expired 779532 Foote, Ronald H Las Vegas, NV 89119 $438,572.36 06/06/2003 Kurasch, Katharine Malibu, CA 90265 $437,483.41 05/02/2012 Gruler, Christopher R Chandler, AZ 85249 $433,120.65 10/19/2011 Vigil, Frank J Stanford, CA 94309 $432,429.98 09/11/2011 Loduca Jr, Vincent P Portland, OR 97205 $431,703.70 04/14/2008 Priebs, Traci L Redding, CA 96001 $425,345.08 01/20/2012 Martin, Christopher B Santa Fe Springs, CA 90670 $421,222.69 05/29/2008 Wendland, Patrick J &

Dillwendland, Alice Richmond, CA 94804

Sausalito, CA 94965 $420,892.78 11/14/2008 Hamilton, John W & Kathryn D. Corona Dl Mar, CA 92625 $419,189.77 03/16/2012 Isley, Ronald B Encino, CA 91436 $406,547.36 10/22/2002 Shemesh, Yosef Van Nuys, CA 91406 $399,017.63 04/28/2000 Chen, Chihyih & Tefung Millbrae, CA 94030 $391,021.26 01/27/2010 Medical Board Current 29928 Ranch, Kitcha & Sana Laguna Niguel, CA 92677 $388,150.62 07/20/2006 Medical Board Current 32777 Smith, Craig Beverly Hills, CA 90209 $387,978.77 04/11/2012 Perez, Rudy Bakersfield, CA 93311 $387,891.81 09/12/2006 Gross, Allen J & Carolyn M. Pacific Plsds, CA 90272 $383,395.30 07/17/1995 State Bar of California Active 141082 Bustamante, Stephanie Highland, CA 92346 $382,610.12 01/17/2012 Fringer, Alan G Santa Monica, CA 90409 $382,523.84 02/02/2012 Smith, Gregory T & Melinda E. San Diego, CA 92126 $381,879.12 03/30/2009 Marshall, John B Los Angeles, CA 90069 $381,296.67 06/12/2008 Hogg, Michael D Elephant Butte, NM 87935 $378,631.88 02/22/2012 Kim, Kun S & Jeanne San Francisco, CA 94121 $371,166.29 07/22/2009 Department of Real Estate Licensed 590217 Kronzer, Phillip J Pine Grove, CA 95665 $365,783.24 05/16/2012 Bonilla, Sergio S & Elizabeth Santa Ana, CA 92703 $363,849.61 05/27/2011 Ahn, John J Beverly Hills, CA 90211 $363,352.78 05/31/2012 Wood, Barry B Indian Wells, CA 92210 $357,848.91 03/12/2012 Stockett, Conner L Concord, CA 94521 $357,084.85 05/03/2012 Elssmann, Stephen Scottsdale, AZ 85258 $356,278.38 01/11/2012 Young, Daniel M Laguna Niguel, CA 92677 $355,611.71 01/13/2010 Ayers, Laura A Santa Maria, CA 93458 $354,167.98 03/08/2012 Kreger, Wayne S & Whitney P. Santa Monica, CA 90402 $352,650.34 05/02/2011 State Bar of California Active 154759 Sarkissian, Arthur M W Hollywood, CA 90069 $351,953.03 05/06/2002 Nazarek, Kim Santa Rosa, CA 95404 $350,360.77 06/01/2012 Department of Insurance Inactive 0671065 Seagal, Steven Los Angeles, CA 90036 $347,849.67 04/18/2012 Song, Steven Saratoga, CA 95070 $347,760.72 12/29/2011 Cardarella, Rita Escondido, CA 92026 $346,932.38 01/27/2011 Clemons, Eric A Costa Mesa, CA 92626 $341,935.06 10/20/2003 Rheuban, Carl M & Deborah Malibu, CA 90265 $340,328.13 12/27/2004 State Bar of California Active 72365 Tolbert Jr, William Altadena, CA 91001 $338,144.20 07/22/1998 Medical Board Current 63092 Romanek, Mark L & Brigette North Brunswick, NJ 08902 $336,912.90 04/14/2009 Lee, Il H & Joan H. Los Angeles, CA 90019 $336,626.95 12/21/2011 Baker, Larry N Ventura, CA 93001 $331,760.69 12/14/2000 Medical Board Current 26049 Baldwin, James P & Nancy L. Newport Beach, CA 92660 $330,788.48 07/15/2011 Department of Real Estate Licensed 336469 Britton, Layne L Encino, CA 91436 $330,662.57 07/29/2010 State Bar of California Active 101596 Suzuki, Nobuhito Newport Beach, CA 92660 $329,056.73 07/28/2008 Weisman, David A Huelo, HI 96708 $324,300.31 09/29/2009 Lederman, Helene Laguna Beach, CA 92654 $324,033.32 12/18/2009 Sire, Mary L Napa, CA 94558 $324,027.19 02/24/1995 Nilos, Richard G Henderson, NV 89002 $322,333.16 03/07/2012 Lubin, Jeffrey E &

Lubin, Barbara L La Jolla, CA 92037

San Diego, CA 92111 $321,832.76 04/01/2011 Board of Cosmetology Clear 299495 Lobue, Peter Los Banos, CA 93635 $321,039.38 10/19/2007 Koss, Andrew M Woodland Hls, CA 91364 $316,049.75 05/23/2003 Campbell, Gordon A & Maria S. Newcastle, CA 95658 $316,029.96 04/22/2009 Antonini, Alfred Hayward, CA 94542 $315,305.57 03/18/2003 Jefferson, Michael K Tarzana, CA 91357 $314,192.54 06/15/2005 Medical Board Current 68903 Bianchi, Mark E Tarzana, CA 91356 $314,075.07 03/24/2010 Martus, Maxine T San Jacinto, CA 92583 $313,546.71 09/19/2003 Ochs, Richard A Beverly Hills, CA 90211 $312,487.02 02/04/2004 Board of Osteopathic Examiners Current 3768 Reilly, George P & Kara M. San Jose, CA 95125 $308,395.47 03/18/2009 Department of Real Estate Licensed 871013 Lee, Nancy P &

Chou, James J Walnut, CA 91789 $307,445.59 02/10/2009 Department of Real Estate Licensed 1344094 Mitchell, Bobby K Carlsbad, CA 92010 $307,172.58 03/05/2008 Mathues, Timothy I La Jolla, CA 92037 $305,215.42 05/20/1997 Williams, Lon G Oakland, CA 94611 $303,505.46 01/19/2011 Cowle, Eric V Rancho Mirage, CA 92270 $300,054.32 08/28/2009 Kraft, Joseph A Oklahoma City, OK 73110 $297,411.31 12/05/2008 Inouye, Glen T Glencoe, CA 95232 $297,102.72 02/03/2012 Hirsch, Scott M Los Angeles, CA 90064 $296,058.08 01/26/2011 Sylvester, Kathryn Laguna Beach, CA 92677 $295,856.20 09/23/2008 Staggs, Dannielee & Rhonda L. Clovis, CA 93612 $294,331.55 03/15/2005 Trbovich, Thomas E Agoura, CA 91301 $292,877.48 04/30/2007 Hamer, Jerry Carlsbad, CA 92009 $291,980.41 03/09/2012 Department of Real Estate Licensed 771827 Gray, Kyle Long Beach, CA 90807 $291,866.79 08/13/2002 Winokur, William Malibu, CA 90265 $291,494.04 12/11/2009 Sorensen, David E & Verla A. Las Vegas, NV 89117 $291,249.67 05/24/2010 Denardo, S R & Jeanne M. Fenton, MI 48430 $290,752.93 02/04/2004 Barnes, Bradley E & Allison Pasadena, CA 91105 $290,598.38 07/07/2008 Tolentino, Everardo Downey, CA 90240 $290,316.53 09/29/2009 Phu, Kevin San Leandro, CA 94579 $289,894.20 03/05/2012 Pritchard, David B Los Angeles, CA 90068 $289,659.50 04/30/2008 Salgado, Dora J Palm Springs, CA 92262 $289,548.84 07/24/2008 Crouse, James L & Deena M. Alamo, CA 94507 $289,223.73 03/23/2009 Deering, Daniel M & Stacey Santa Ana, CA 92705 $288,537.86 03/23/2012 Jacob, Kenneth H & Patricia L. Yorba Linda, CA 92887 $285,869.63 03/11/2009 Martinez, Steven N &

Martinez, Penny E Chino, CA 91710

Santa Ana, CA 92705 $285,730.09 12/08/2009 Marshall, Bryan S Villa Park, CA 92861 $285,242.17 07/02/2010 Carroll, Gerald L Laguna Beach, CA 92651 $285,160.51 12/23/2011 Beswick, Clyde A Los Angeles, CA 90013 $284,701.02 03/24/2003 Felender, David M Porter Ranch, CA 91326 $282,712.94 02/11/2009 Williams, Richard A & Jennifer K. San Diego, CA 92128 $281,877.04 08/06/2010 State Bar of California Active 128832 Brown, Mark Los Angeles, CA 90016 $280,711.89 10/17/1995 Department of Real Estate Licensed 637783 Clavel, Lorenzo F Sacramento, CA 95829 $280,008.37 03/17/2004 Sloan, Timothy J Valley Springs, CA 95252 $277,488.72 09/15/2004 Medical Board Current 35657 Woods, William R Chula Vista, CA 91910 $276,869.26 04/26/2006 Department of Real Estate Licensed 1386407 Leelin, Manuel T & Teresa L Cerritos, CA 90703 $275,154.20 11/25/2002 Duarte, David Ontario, CA 91764 $274,577.77 05/11/2005 Medical Board Current 60225 Branstetter, Steven E Culver City, CA 90230 $272,421.14 07/31/2002 Department of Insurance Active 0570506 Goldman, Leonard Agoura Hills, CA 91301 $271,299.48 11/09/2004 Stewart, William W & Amalia Norco, CA 92860 $268,821.98 09/30/2002 State Bar of California Active 49805 Medina, Luis Downey, CA 90241 $268,787.36 12/23/2009 Contractor's State License Board

Contractor's State License Board Active

Active 393614

750626 Bielinski, Stephen M Highland, CA 92346 $268,405.76 10/25/1996 Lew, Kevin Sacramento, CA 95822 $264,267.01 06/19/2012 Ash, David Redondo Beach, CA 90278 $263,894.76 03/15/2012 Lundberg, David N & Mary Davenport, CA 95017 $263,344.80 10/11/2011 Vanh, Billy & June T. San Francisco, CA 94124 $263,259.86 09/08/2010 Woods, Gary E San Dimas, CA 91773 $262,674.07 02/07/1996 Leblanc, Justin B San Francisco, CA 94105 $262,160.13 11/13/2010 Palmer, Adrian D & Carolyn Bakersfield, CA 93312 $261,988.06 06/12/2012 Stevens, Arlene D Palo Alto, CA 94303 $261,578.29 11/09/2011 Konstant, Nicholas Beverly Hills, CA 90210 $261,438.00 06/18/2009 Kaltman, Susan N Hollywood, CA 91605 $261,192.09 03/24/2011 Grimes, Milton Los Angeles, CA 90043 $259,658.62 06/10/2003 State Bar of California Active 59437 Heineck, Judith C Colorado Springs, CO 80909 $259,031.50 06/19/2012 Ugbebor, Dionalyn C Los Angeles, CA 90068 $258,338.27 05/11/2006 Board of Registered Nursing Active 522214 Brooks, Thomas J Trabuco Cyn, CA 92679 $258,229.64 08/12/2011 Contractor's State License Board Active 309273 Baghi, Mehrdad Los Angeles, CA 90045 $257,715.52 05/31/2012 Hofman, Frances E Olivehurst, CA 95961 $257,088.39 03/19/2008 Feinberg, Gary M Riverside, CA 92506 $256,835.48 08/16/2004 Medical Board Current 58691 Elder, James M Fair Oaks, CA 95628 $256,700.00 11/04/2009 Rozansky, Gerald & Vilma Los Angeles, CA 90025 $256,527.79 01/31/2003 Nguyen, Do Rowland, CA 91478 $255,852.73 02/04/2011 Testorff, Robert D Groveland, CA 95321 $255,216.09 05/18/2004 Hwang, Mi J Los Angeles, CA 90005 $252,936.29 01/19/2010 Custa, Paul Perris, CA 92570 $251,893.72 01/18/2011 Contractor's State License Board

Bureau Security & Investigative Services Active

Clear 876290

322286 Roselyn Benon Los Angeles, CA 90024 $249,736.01 02/04/2010 Avakimyan, Manya Glendale, CA 91205 $248,926.84 01/20/2012 Nittolo, John & Paula San Francisco, CA 94123 $248,918.17 06/17/2009 Papa, Alvin L Tarzana, CA 91356 $248,099.49 03/31/2008 Department of Real Estate Licensed 1473111 Colkitt, Douglas Sarasota, FL 34240 $245,451.00 04/02/2003 Wong, Thomas C & Jeanette L. Westlake Villiage, CA 91361 $244,401.22 03/06/2002 Sosin, David E & Myra E. Irvine, CA 92603 $244,319.48 02/11/2005 Medical Board Current 13099 Hansen, Richard T Fullerton, CA 92833 $242,450.62 03/10/2008 Board of Dental Examiners Current 26070 Brief, Howard Seal Beach, CA 90740 $242,248.60 07/17/2012 State Bar of California Active 37820 Marciniak, Carl Newport Beach, CA 92663 $242,093.87 08/19/2011 Kahn, Robert La Quinta, CA 92253 $240,557.40 09/16/2011 Gadalla, Sherif S & Theresa M. San Diego, CA 92127 $239,747.21 12/16/2010 Llamas, Michael R Manteca, CA 95336 $239,712.15 12/13/2007 Latman, Richard K Lake Forest Park, WA 98155 $238,984.40 10/17/1995 Mcknight, Brian K New York, NY 10106 $238,697.14 03/12/2010 Silva, Arthur N Vista, CA 92085 $238,221.48 06/17/2010 Kenney Jr, John E & Carol J. Canyon Cntry, CA 91387 $237,879.73 11/10/2011 Calhoun, Everett D Antelope, CA 95843 $237,770.87 06/10/2009 Alarcon, Philip J San Jose, CA 95124 $237,629.63 09/15/2005 Contractor's State License Board Expired 693164 Wu, Steve Huntington Bh, CA 92647 $237,526.97 11/28/2011 Department of Real Estate Expired 1273246 Lopez, Jason S & Collene C. Orange, CA 92865 $237,151.63 04/25/2008 Tapia, Jose Lindsay, CA 93247 $236,509.18 12/01/2011 Belville, John S San Juan Capo, CA 92675 $235,666.40 10/27/2009 Medical Board Current 65179 Voida, John M Orange, CA 92866 $235,443.54 03/08/2010 Antonini, Alva J Hayward, CA 94542 $234,140.63 03/23/2007 Jacobson, Greg A Huntington Beach, CA 92647 $233,361.06 08/26/2011 Henderson, Christopher & Kejone Rch Cucamonga, CA 91739 $233,116.86 03/17/2010 Board of Dental Examiners Current 53704 Pitts, Phillip R Beverly Hills, CA 90212 $231,913.73 02/17/2005 Johnson, Michael E & Alexa Oakland, CA 94611 $231,722.37 05/12/2009 Nguyen, David San Jose, CA 00000 $231,118.14 11/28/2007 Department of Insurance Active 0B20490 Ornelas, Fidel Fontana, CA 92335 $230,889.98 07/05/2012 Klugman, Steven M Manhattan Beach, CA 90266 $230,089.73 04/29/2003 State Bar of California Active 53902 Roberts, Curtis J & Andrea Chino, CA 91710 $229,379.34 12/14/2007 Active Alavez, Luis M Richmond, CA 94805 $229,146.74 03/10/2009 Department of Insurance Active C32880 Rios, Julio Santa Ana, CA 92707 $228,993.48 09/02/2011 Koch, Randall S & Tami San Diego, CA 92138 $228,967.85 03/26/2012 Gundapaneni, Venkateswar R San Ramon, CA 94582 $228,916.18 04/02/2012 Hoffman, Mitchell Newport Beach, CA 92660 $228,815.49 08/02/1996 Vergo, Mark A Los Angeles, CA 90061 $228,598.80 11/09/1994 Bureau Security & Investigative Services Clear 227331 Fabbro, Steven A Portola Vally, CA 94028 $228,526.42 03/25/2010 State Bar of California Active 107973 Capik, John W Redding, CA 96003 $227,671.46 03/24/2010 Ingram, James W Visalia, CA 93292 $227,151.33 01/31/1997 Engineers & Land Surveyors Board Clear 10638 Seto, David & Shacuan S San Francisco, CA 94133 $226,947.18 04/01/2010 Felsher, Lizzi White Plains, NY 10605 $226,504.31 03/28/2006 Farahi, Josef Los Angeles, CA 90035 $225,741.96 10/10/2003 Tubin, Bradley D Sunland, CA 91040 $224,283.12 10/08/2002 State Bar of California

Cemetery Board Active

Clear 80766

241 Malvaez, Richard R Los Angeles, CA 90026 $223,192.15 06/03/2005 Department of Real Estate Licensed 670753 Groner, Brian San Francisco, CA 94133 $221,440.79 04/07/2010 Townsend, Anthony B San Bernardino, CA 92413 $220,221.07 03/24/2003 Young, Donald Delano, CA 93215 $220,097.52 05/17/2002 Machuca, Francisco A Barstow, CA 92311 $218,017.46 12/23/2008 Bureau of Automotive Repair Valid 250807 Lebeau, Paul M & Courtney Rancho Santa Fe, CA 92067 $218,003.01 03/10/2009 Bali, Pradeep Fresno, CA 93711 $217,705.44 06/22/2011 Department of Real Estate Restricted 1364141 Elpert, Dodie M Aliso Viejo, CA 92656 $216,801.82 09/30/1996 Board of Registered Nursing Active 221241 Geiberger, Allen Palm Desert, CA 92260 $216,545.59 11/27/2006 Tom, William C Carmel, CA 93921 $216,384.95 10/18/2002 Medical Board Current 77995 Corgiat, Stephen P El Dorado Hls, CA 95762 $215,464.55 06/10/2008 Fisher, James M & Denile Newhall, CA 91321 $214,529.72 01/25/1996 Department of Real Estate Licensed 693978 Baker III, Robert M Los Angeles, CA 90024 $213,556.27 01/02/2002 Department of Real Estate

State Bar of California Licensed

Not Eligible to Practice Law 1176936

159359 Hamada, James S Torrance, CA 90503 $213,551.96 07/27/1998 Medical Board Current 30470 Dykeman, Peter J Hawthorne, CA 90250 $212,967.44 08/09/1995 Board of Chiropractic Examiners Valid 18786 Choi, Creighton H Poksulam, Hong Kong $212,358.70 02/10/2006 Board of Dental Examiners Renewed 32816 Anderson, Myra T Los Angeles, CA 90062 $211,966.78 10/06/2004 Vocat. & Psychiatric Nurse Examiners Clear 146326 Heather L Stewart Pocasset, MA 02559 $210,830.51 08/08/2003 Anthony, David A Panorama City, CA 91402 $210,649.86 03/02/2010 Medical Board Current 78626 Coleson, Wayne H Denver, CO 80203 $210,286.09 01/05/2011 Fleck, Craig San Diego, CA 92110 $209,912.94 05/07/2003 Renetzky, Martin Chatsworth, CA 91311 $209,896.38 04/02/1997 State Bar of California Active 58108 Suth, Andy & Kimberly San Jose, CA 95133 $209,813.30 04/15/2009 Board of Cosmetology Clear 339453 Feizekbatani, Mehrdad Trabuco Canyon, CA 92679 $209,802.18 08/26/2011 Villalobos, Elisa Los Angeles, CA 90011 $209,336.76 07/14/2011 Sifuentes, Ernesto Reedley, CA 93654 $207,850.73 05/23/2012 Perez, Leticia P Pleasant Hill, CA 94523 $205,982.27 03/24/2010 Vocat. & Psychiatric Nurse Examiners

Board of Nursing Home Administrators Clear

Active 153910

7441 Carlisle, Jimmie E Moorpark, CA 93021 $204,356.23 01/26/2011 Graham, Cynthia M Valencia, CA 91381 $202,124.00 06/10/2009 Gray, Scott D Hemet, CA 92543 $201,497.91 06/23/2003 Board of Dental Examiners Current 36759 Pederson, David A & Terri L. San Carlos, CA 94070 $201,216.70 03/08/2012 Seiden, Allen Richmond, CA 94805 $200,914.80 03/03/2011 Blackledge, Elizabeth M &

Blackledge, Steven M Buckeye, AZ 85326

Avondale, AZ 85323 $200,372.03 11/30/2011

12/28/2011 Heller, Noel Del Mar, CA 92014 $200,003.98 03/10/2009 Burrola, Alex Anaheim, CA 92806 $199,513.22 07/06/2007 Contractor's State License Board Suspended 631263 Malek, Masoud & Tahereh Beverly Hills, CA 90210 $198,422.83 06/03/2010 Medical Board Current A38198 Vorse, Troy L Citrus Heights, CA 95610 $196,277.78 12/24/2010 Lawson, Karen S Apple Valley, CA 92308 $187,622.71 04/27/2006 Calip, Roy P Modesto, CA 95355 $187,562.69 10/24/2002 Board of Chiropractic Examiners Valid 13959 Engel, Patricia A Del Mar, CA 92014 $159,144.38 06/22/2009 Harralson, Daniel L Clovis, CA 93619 $140,318.35 10/25/1996 State Bar of California

California Horse Race Board Active

In Compliance 109322

85898

Corporate income tax

Name Address Amount Due Payments Received1 Lien Filed License License Status License Number Officers Total - $26,893,415.04 - - - - - Baldomero De Leon, Jr., M.D., Inc. Walnut Creek, CA 94598 $4,100,022.15 01/06/2009 Baldomero De Leon Jr, CEO Caresystems, Inc. Vacaville, CA 95688 $1,972,850.37 01/22/2010 Anthony P Thekkek, CEO

Prema P Thekkek, Secretary William BKenney, M.D., A Professional Corporation Encinitas, CA 92024 $1,527,034.07 08/09/2011 William B Kenney MD, CEO PMNicol Lippman, M.D., Inc. San Pedro, CA 90731 $1,500,823.81 10/08/2009 Nicol Lippman, CEO Ynp Medical Center Of Cosmetic Surgery, Huntington Park, A Professional Fountain Valley, CA 92708 $1,467,303.79 08/03/2010 Tuan H Nguyen, CEO

Patricia Caballero, Secretary Augustin ALin, D.O., Inc. Chino, CA 91710 $1,262,489.43 10/27/2008 Augustin A Lin, CEO Mantra Films, Inc. Los Angeles, CA 90078 $1,237,877.43 02/06/2009 Joseph R Francis, CEO William J Arsenault, Accountancy Corporation Los Angeles, CA 90067 $1,055,210.90 08/31/2009 Board of Accountancy Delinquent 1396 William J Arsenault, CEO

Karen I Arsenault, Secretary Jts Pest Control Services, Inc. West Covina, CA 91791 $1,013,173.39 09/06/2011 Structural Pest Control Board Clear 4425 Jesse Gonzalez, CEO

Christina Alvarez, Secretary Lyn-Tron Aerospace, Inc. Sylmar, CA 91342 $953,753.46 06/02/2009 Don Deatrick, CEO

Paul Brodsley, CFO

Darlene Deatrick, Secretary Alpine Recreation Sales & Rentals Aptos, CA 95003 $893,683.24 02/08/2012 Michael Ronald Jacque, CEO

Brenda L Subia, CFO Fowler Brothers Distributors Of Natural Foods San Rafael, CA 94912 $855,600.58 03/17/2011 L Bryan Fowler, CEO

Terence S. Fowler, Secretary Nt Enterprises, Inc. Santa Barbara, CA 93110 $776,569.54 03/04/2011 Scott H Baty, CEO Rodman & Company, Inc. N Hollywood, CA 91605 $766,430.69 12/23/2009 W Dale Chesgreen, CEO

Marta T Montero, CFO Sms.Ac, Inc. San Diego, CA 92101 $747,754.05 09/08/2011 Michael Pousti, CEO

Brandie Smith, CFO Arpco Realty Services San Jose, CA 95129 $716,228.77 08/06/2009 Alan R Pinn, CEO

Toni Ann Pinn, Secretary Research Planning Santa Monica, CA 90406 $534,889.93 03/29/2004 Gene W Ray, CEO

Mark W Sopp, CFO

Nicholas J Costanza, Secretary Advance Metal Spinning Inc San Jose, CA 95110 $512,603.20 03/19/2009 Mark P Mahany, CEO

Rita M Mahany, CFO Valuation Systems Las Vegas, NV 89111 $463,628.94 06/11/2001 William Wells, Secretary Bastian Transport, Inc. Los Angeles, CA 90032 $412,169.99 02/13/2012 Pressarts, Inc. San Francisco, CA 94107 $389,799.14 12/21/2011 John D Litster Jr, CEO

Jane Sullivan, CFO Med-Rent, Inc. Sun Valley, CA 91352 $371,910.40 12/16/2011 Leslie Thompson, CEO Sovereign Capital Management, Inc. San Diego, CA 92101 $370,847.93 07/17/2012 Todd Mikles, CEO Computer Parts & Peripherals, Incorporated Alpine, CA 91901 $338,675.75 03/08/2010 Kathryn Just, CEO Roxanne T Daneri Professional Corporation Sacramento, CA 95825 $336,295.24 10/18/2010 Roxanne T Daneri, CEO Medx12 Inc Louisville, KY 40223 $322,352.70 04/15/2012 Nichols Accountancy Corporation Marysville, CA 95901 $321,771.34 05/19/2010 Board of Accountancy Canceled 131 Anthony Nichols, CEO

Suzanne Talbot, Secretary Castle Trading Inc. Beverly Hills, CA 90210 $301,341.76 08/11/2011 Yri Plyam, CEO

Natalia Plyam, CFO R David Sibley, M.D., A Professional Corporation Beverly Hills, CA 90211 $270,217.45 10/20/2010 R David Sibley Jr, CEO

Ryan A Moore, CFO

Robert D Sibley Sr, Secretary Scott Nichols Gallery San Francisco, CA 94108 $267,933.99 06/22/2009 Scott Nichols, CEO D & P Products Inc Sacramento, CA 95815 $258,158.37 01/24/2012 Matt W Brooks, CEO

Teri M Brooks, CFO Spire Freezers Ltd. Toronto, ON M2P2B $223,014.42 04/12/2011 B G Pipeline Inc. Catheys Valley, CA 95306 $220,238.95 06/01/2010 Alma N Green, CEO

L Bryce Green Sr, CFO Remart Corporation Arcadia, CA 91006 $130,759.87 09/07/2011 Randy Long, CEO

Kenneth R Fox, CFO

As cases are resolved, those taxpayers are removed from the list, reducing the total number of listings from the original 500. Removal of this tax delinquency information, as well as our authority to publish this list, is pursuant to California Revenue & Taxation Code Section 19195.

List information was last updated on 01/18/2013.

Note