HomeMy WebLinkAbout09-21-2020 - TRACFone Preliminary Witness and Exhibit List1
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125110.0002/8196793.2
APPELLANT’S PRELIMINARY
WITNESS AND EXHIBIT LIST - 1 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
BEFORE THE HEARING EXAMINER OF THE CITY OF RENTON
RE:
TracFone Wireless, Inc.
Administrative Appeal
APPELLANT’S PRELIMINARY
WITNESS AND EXHIBIT LIST
Pursuant to the Scheduling Order Dated May 15, 2020, Appellant TracFone, by and
through counsel, Lane Powell PC hereby submits its preliminary list of witnesses and exhibits.
I. WITNESSES
1. Michael Crisp, President TRS
2. Nate Malone-Tax & License Manager, City of Renton
3. Jan Hawn-Administrative Services Administrator, City of Renton
4. Chesley Dillon-Vice-President- Corporate Taxation, TracFone
5. Thomas Hilton-CPA
TracFone reserves the right to call any witnesses identified by the City of Renton
II. EXHIBITS
1. Contracts between TRS and City of Renton, including but not limited to:
a. Agreement dated October 11, 2011
b. Amendment No. 1 dated January 15, 2013
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125110.0002/8196793.2
APPELLANT’S PRELIMINARY
WITNESS AND EXHIBIT LIST - 2 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
c. Amendment No. 2 dated November 14, 2014
d. Amendment dated December 12, 2016
e. Contract dated January 1. 2018
f. Amendment No. 1 to Jan. 1, 2018 contract (amendment dated Oct. 29, 2019)
2. Monthly Status Reports (July 2013-March 5, 2020)
3. Audit File including but not limited to:
a. TracFone Audit Methodology-all versions
b. Data sheets with information on information collected and the calculation of
the tax
c. Estimated tax letter by TRS dated December 27, 2013
4. Tax Assessment dated February 14, 2019
5. Final Determination of Tax Assessment dated October 17, 2019
6. Notice of Appeal of Utility Tax Assessment dated November 6, 2019
7. Non-Disclosure Agreement between TracFone and City of Renton dated March 10,
2014.
8. Documents Titled Recommendation to City of Renton from TRS (undated)
9. Renton Outline (undated)
10. Emails between TRS and Renton including but not limited to the following:
a. TRS to N. Malone dated February 2, 2019
b. TRS to N. Malone dated February 7, 2019
c. J. Hawn to N. Malone dated January 3, 2019
d. N. Malone to TRS dated August 1, 2018
e. TRS to J. Hawn and N. Malone dated December 8, 2017
f. TRS to J. Hawn dated October 5, 2017 (with attachments)
g. TRS to J. Hawn dated September 21, 2017
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125110.0002/8196793.2
APPELLANT’S PRELIMINARY
WITNESS AND EXHIBIT LIST - 3 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
h. TRS to J. Hawn dated August 10,2017
i. J. Hawn to TRS dated August 10, 2017 (with attachments)
j. TRS to J. Hawn dated August 7, 2017
k. TRS to J. Hawn dated July 28, 2017
l. TRS to J. Hawn dated June 30, 2017 (with attachments)
m. TRS to J. Hawn dated January 5, 2017
n. TRS to J. Hawn dated August 9, 2017
o. TRS to I. Wang dated February 2, 2017
p. I. Wang to TRS dated June 13, 2017
q. I. Wang to TracFone dated February 21, 2014
11. Paper titled: Prepaid Wireless Card Providers: Are They Properly Reporting &
Paying City Utility Tax based on the Customer’s Place of Use?
12. Estimated tax worksheets (Excel)
13. Documents produced by TracFone pursuant to City of Renton’s subpoena.
14. Resale certificates from wholesale customers of TracFone.
Discovery is ongoing and TracFone reserves the right to include additional exhibits
and to rely upon exhibits identified by the Respondent
DATED: September 21, 2020
LANE POWELL PC
By
Scott M. Edwards, WSBA No. 26455
edwardss@lanepowell.com
Grant S. Degginger, WSBA No. 15261
deggingerg@lanepowell.com
Attorneys for TracFone Wireless, Inc.
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125110.0002/8196793.2
APPELLANT’S PRELIMINARY
WITNESS AND EXHIBIT LIST - 4 LANE POWELL PC
1420 FIFTH AVENUE, SUITE 4200
P.O. BOX 91302
SEATTLE, WA 98111-9402
206.223.7000 FAX: 206.223.7107
CERTIFICATE OF SERVICE
I hereby certify under penalty of perjury of the laws of the State of Washington and the
United States that, on the date listed below, I caused to be served a copy of the attached
document to the following persons via electronic mail:
Kari L. Sand
Ogden Murphy Wallace P.L.L.C.
901 Fifth Avenue, Suite 3500
Seattle, WA 98164
ksand@omwlaw.com
Cynthia Moya
Renton City Clerk
1055 So. Grady Way
Renton, WA 98057
cmoya@rentonwa.gov
olbrechtslaw@gmail.com
Executed on the 21st day of September, 2020, at Seattle, Washington.
s/ Norma Tsuboi
Norma Tsuboi, Legal Assistant