To: FRANCHISE TAX BOARD
PROTEST SECTION
MAIL STOP D-12
PO BOX 942867
SACRAMENTO CA 94267-5540

1. NOTICE of Protest:
I, Thomas Murrell Thornhill III, a living, breathing, white Man, being older than 18 years of age, do in my own name and in my own right hereby:

a. Enter before the STATE OF CALIFORNIA FRANCHISE TAX BOARD (hereafter FTB), a corporation, my timely [within 60 days], written Protest to the NOTICE OF PROPOSED ASSESSMENT (Form FTB 5860 MEO (REV 06-2001), PAGES 1-4, number 01-0616603-100901, dated 10/09/2001)(hereafter NPA) attached and incorporated by reference as Exhibit 5.

This Protest is supported by my attached and incorporated Statement of Facts In Support of Protest of NPA 01-0616603-100901., its attached and incorporated Exhibits, and my attached and incorporated Memorandum of Points and Authorities in Support of Protest of NPA 01-0616603-100901.

It is my reasonable intention that this Protest, together with its supporting documents, should be treated as an integrated whole. Since I am not a trained attorney, I have difficulty determining which items should be treated as "fact" and which should be treated as "law". If any item in my Statement of Facts should be legally treated as a "law" item, I request that it be treated as if it were contained in my Memorandum of Points and Authorities. If any item in my Memorandum of Points and Authorities should be legally treated as a "fact" item, I request that it be treated as if it were contained in my Statement of Facts.

b. State that I enter this Protest on the grounds of:
(1) demonstrable misconduct and dishonesty by FTB and/or persons purporting to be acting as/for FTB which I believe amounts to fraud and mail fraud;
(2) the documentable fact that FTB and/or persons purporting to be acting as/for FTB has failed/refused to exhaust its own administrative remedy by denying FTB's demonstrable Receipt of my timely-returned REPLY (Exhibit 1) and, thereby, failed/refused to make a timely DETERMINATION based upon my REPLY; and
(3) FTB's resulting violation of my rights to due process of, and equal protection under, the law as guaranteed to me by the Constitution for the United States, Amendments 5 and 14, and by the California Constitution, art. I, § 7:

(a) Amendment 5 to the Constitution of the United States (from http://navigation.helper.realnames.com/framer/1/0/default.asp?realname=Constitution+of+the+United+States&url=http%3A%2F%2Fwww%2Enara%2Egov%2Fexhall%2Fcharters%2Fconstitution%2Fconmain%2Ehtml&frameid=1&providerid=0&uid=30008830 [as of October 18, 2001]) reads (in part):

Amendment V
No person shall be ... deprived of life, liberty, or property, without due process of law;...

(b) Amendment 14 to the Constitution of the United States (from http://navigation.helper.realnames.com/framer/1/0/default.asp?realname=Constitution+of+the+United+States&url=http%3A%2F%2Fwww%2Enara%2Egov%2Fexhall%2Fcharters%2Fconstitution%2Fconmain%2Ehtml&frameid=1&providerid=0&uid=30008830 {as of October 18, 2001] reads (in part):

Section 1.
...nor shall any State deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws.

(c) The California Constitution (2001), Art. 1, § 7 (http://leginfo.ca.gov/.const/.article_1 [as of October, 27, 2001]) reads (in part):

ARTICLE 1 DECLARATION OF RIGHTS
SEC. 7.(a) A person may not be deprived of life, liberty, or property without due process of law or denied equal protection of the laws; provided,...

The agency shall give the person to which the agency action is directed notice and an opportunity to be heard, including the opportunity to present and rebut evidence.
West's Ann.Cal.Gov. Code (2001), § 11425.10(a)(1).

e. State that I unwillingly initiate this process as a relatively inexpensive alternative to judicial action. Please be aware that we would not be undertaking this matter if some FTB bureaucrat would either have done proper research or have done his/her job properly. I have dealt with FTB in good faith and it disappoints me to discover that FTB fails to afford me the same good faith and fair dealing.

f. Remind FTB that West's Ann.Gov. Code (2001), § 11425.10(b) reads:

The requirements of this section apply to the governing procedure by which an agency conducts an adjudicative proceeding without further action by the agency, and prevail over a conflicting or inconsistent provision of the governing procedure, subject to Section 11415.20....
(in part) West's Ann.Gov. Code (2001), § 11425.10(b)

The agency shall make available to the person to which the agency action is directed a copy of the governing procedure, including a statement whether Chapter 5 (commencing with Section 11500) is applicable to the proceeding.
West's Ann.Cal.Gov. Code (2001), § 11425.10(a)(2)

i.1.a. The FTB pseudo-Regulation § 19044 (http://www.ftb.ca.gov/legal/regs/19044%5Ffinal.pdf [as of November 20, 2001]), which I cannot verify from either [Barclays] 18 CCR nor from http://www.calregs.com, TITLE 18 [as of November 20, 2001], notwithstanding, I request that FTB issue Appearance Subpoena(s) for the person(s) who purportedly generated FTB's DEMAND and FTB's NPA, per Gov. Code § 11190:

Any party to any departmental hearing has the right to the attendance of witnesses in his behalf at the hearing or upon deposition upon making request therefor to the head of the department, designating the persons sought to be subpoenaed, and depositing with the officer before whom the hearing is to be held the necessary fees and mileage.
West's Ann.Cal.Gov. Code (2001), § 11190.

Each witness, other than an officer or employee of the State or of a political subdivision of the State, who appears by order of the head of a department shall receive for his attendance the same fees and all witnesses shall receive the same mileage allowed by law to a witness in civil cases. ...
(in part, emphasis added) West's Ann.Cal.Gov. Code (2001), § 11191.

(a) This article applies in an adjudicative proceeding required to be conducted under Chapter 5 (commencing with Section 11500).
West's Ann.Cal.Gov. Code (2001), § 11450.05.

(a) Subpoenas and subpoenas duces tecum shall be issued by the agency or presiding officer at the request of a party, or by the attorney of record for a party, in accordance with Sections 1985 to 1985.4, inclusive, of the Code of Civil Procedure. ...
(in part) West's Ann.Cal.Gov. Code (2001), § 11450.20.

(a) I have received no NOTICE from FTB of the name(s), status, or competency of any of the person(s) who issued, purport to have issued, or may have issued the DEMAND or the NPA which are the subject matter of this proceeding.
(b) I cannot be more specific in this request without said NOTICE or the equivalent disclosure.
(c) I have no known way of determining said names, status, or competency of said person(s) without the issuance of said Subpoena(s) duces tecum.
(d) I know of no valid reason why said information should be protected, confidential, or unavailable to me; I believe it to be a matter of public record.
(e) I know of no valid reason why I should have to force or coerce said information from FTB.
(f) I very much dislike trying to correspond with persons who do not appear to have the common courtesy or the courage to sign their own letters (particularly when they purport to be acting as an employee/agent/representative of a purported government entity).
(g) For the foregoing reasons, I request that FTB issue Subpoena(s) duces tecum for the documents showing:
(1) the true full legal name of each and every person(s) who generated/produced said DEMAND and said NPA;
(2) the valid subscribed Oath of Office for each and every said person(s);
(3) the written Delegation of Authority from the Director to each and every said person(s) to act in the instant matter;
(4) the specific written assignment to the instant matter of each and every said person(s); and
(5) the entire case file for this instant matter.
I am the requestor for the aforesaid Subpeona(s) duces tecum. I know the difference between right and wrong and I state that the foregoing statements are true.
Dated: ________________________ At: ______________________
Signed: ______________________________________________________

k. Reserve a full and meaningful Appeal before the elected/appointed members of SBE sitting in a body in their quasi-judicial capacity.

l. Reserve full and meaningful Judicial Review of the foregoing proceedings.

m. Give fair NOTICE that, at each step which FTB forces me to undertake after this Protest, I will increase the amount of my Claim(s) by a factor of ten (10).

n. State that I am not a trained or licensed Attorney. Of necessity, I am acting at all times within my own right to defend my life, liberty, and property as set out in CALIFORNIA CONSTITUTION, Article 1, Section 1 (from http://www.leginfo.ca.gov./.const/.article_1 [as of May 9, 2001]):

SECTION 1. All people are by nature free and independent and have inalienable rights. Among these are enjoying and defending life and liberty, acquiring, possessing, and protecting property, and pursuing and obtaining safety, happiness, and privacy.

2. NOTICE of Claim:
I claim the following relief:

(a) I request that FTB withdraw this NPA, with prejudice against FTB, and close its 1999 records.

(b) I request that FTB enter a binding, formal, written Consent Agreement to leave me alone.

(c) Any statute to the contrary notwithstanding, I claim fair recompense in an amount to be determined by the elected/appointed members of FTB sitting in a body in their quasi-judicial capacity for the unreasonable and unwarranted waste of my time and efforts already expended in defending this frivolous accusation.

(d) I claim fair recompense in an amount to be determined by the elected/appointed members of FTB or SBE sitting in a body in their quasi-judicial capacity for the violation of my constitutionally-guaranteed rights to due process of, and equal protection under, the law.

(e) Any statute to the contrary notwithstanding, I claim fair and reasonable recoupment of all my monies previously delivered to FTB for each and every year(s) for which FTB cannot prove a valid liability on my part.

(f) I claim any and all other appropriate relief which the elected/appointed members of FTB, or of SBE, sitting in a body in their quasi-judicial capacity may determine to be appropriate.

I certify under the laws of the State of California, that the foregoing is true and correct.

Dated: __________________________________

At: _____________________________________

Signature: ________________________________________