HomeMy WebLinkAbout12-21-2020 - Respondent City of Renton's Final Witness List1
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{KCO2336466.DOCX;1/07851.000003/ }
RESPONDENT CITY OF RENTON’S FINAL WITNESS LIST - 1
OGDEN MURPHY WALLACE, PLLC
901 5th Ave, Suite 3500
Seattle, WA 98164
Tel: 206-447-7000/Fax: 206-447-0215
BEFORE THE HEARING EXAMINER OF THE CITY OF RENTON
RE:
TracFone Wireless, Inc.
Administrative Appeal
RESPONDENT CITY OF RENTON’S FINAL WITNESS LIST
Respondent City of Renton submits the following final witness list:
I. WITNESSES
1. Nate Malone, Tax Manager at City of Renton
1055 S Grady Way
Renton, WA 98057
(425) 430-6936
NMalone@Rentonwa.gov
Mr. Malone is expected to testify generally regarding administration of the City of
Renton’s telephone utility tax and specifically regarding application of the telephone utility tax
provisions of the Renton Municipal Code (Title V, Finance and Business Regulations), and
Washington state law, to the business activities of TracFone Wireless, Inc. (“TracFone”)
conducted within the City of Renton.
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{KCO2336466.DOCX;1/07851.000003/ } RESPONDENT CITY of renton’s FINAL WITNESS LIST-
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OGDEN MURPHY WALLACE, PLLC
901 5th Ave, Suite 3500
Seattle, WA 98164
Tel: 206-447-7000/Fax: 206-447-0215
2. Tax Recovery Services, LLC Michael Crisp, President Tamara Crisp, Vice President P.O. Box 608 Spanaway, WA 98387-0608 (253) 223-4986 Crisp@TRS-Integrity.com
Mr. Crisp’s company, Tax Recovery Services, LLC (“TRS”), particularly TRS Vice
President Tamara Crisp, that conducted the audit of TracFone for the City of Renton. Michael
and/or Tamara Crisp is expected to testify regarding application of the telephone utility tax
provisions of the Renton Municipal Code (Title V, Finance and Business Regulations), and
Washington state law, to TracFone’s business activities conducted within the City of Renton.
Further, Michael and/or Tamara Crisp is expected to testify regarding the audit process and the
methodology used to assess the telephone business utility tax due for the audit period at issue,
which is January 1, 2007 through May 31, 2013.
3. Garth Ashpaugh, CPA Ashpaugh & Sculco, CPAs, PLC 300 N. New York Avenue, #879 Winter Park, FL 32790 (407) 645.2020 x1 gashpaugh@ascpas.com
Mr. Ashpaugh is expected to testify regarding the prepaid wireless business model, his
expert opinion that TracFone is engaging in a telephone business within the City of Renton based
on the applicable provisions of the Renton Municipal Code and Washington state law, and that the
exemptions in the authorizing state statue do not apply to TracFone.
RESPECTFULLY SUBMITTED this 21st day of December, 2020.
OGDEN MURPHY WALLACE, PLLC
By /s/ Kari L. Sand
Kari L. Sand, WSBA #27355
Attorney for Respondent City of Renton
ksand@omwlaw.com
901 Fifth Avenue, Suite 3500
Seattle, WA 98164-2008
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{KCO2336466.DOCX;1/07851.000003/ } RESPONDENT CITY of renton’s FINAL WITNESS LIST-
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OGDEN MURPHY WALLACE, PLLC
901 5th Ave, Suite 3500
Seattle, WA 98164
Tel: 206-447-7000/Fax: 206-447-0215
DECLARATION OF SERVICE
I, Kenya Owens, an employee of Ogden Murphy Wallace, PLLC, certify that on the date
below, I filed and served the Respondent City of Renton’s Final Witness List via email on the
following parties:
TracFone Wireless, Inc.
Scott Edwards
Lane Powell, PC
1420 5th Avenue, Suite 4200
Seattle, WA 98101
EdwardsS@LanePowell.com
Grant S. Degginger
Lane Powell, PC
1420 5th Avenue, Suite 4200
Seattle, WA 98101
DeggingerG@LanePowell.com
City of Renton Hearing Examiner
Cynthia Moya
Renton City Clerk
1055 South Grady Way
Renton, WA 98057
cmoya@rentonwa.gov
olbrechtslaw@gmail.com
I declare under penalty of perjury under the laws of the State of Washington that the
foregoing is true and correct.
Executed at Seattle, Washington this 21st day of December, 2020.
/s/Kenya Owens
Kenya Owens
Legal Assistant