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HomeMy WebLinkAbout2. Declaration of Nate Malone1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 {KZS2432462.DOCX;1/07851.000003/ } DECLARATION OF NATE MALONE IN SUPPORT OF RESPONDENT CITY OF RENTON’S MOTION FOR RECONSIDERATION - 1 OGDEN MURPHY WALLACE, P.L.L.C. 1601 Fifth Avenue, Suite 2100 Seattle, Washington 98101-1686 Tel: 206.447.7000/Fax: 206.447.0215 BEFORE THE HEARING EXAMINER OF THE CITY OF RENTON RE: TracFone Wireless, Inc. Administrative Appeal DECLARATION OF NATE MALONE IN SUPPORT OF RESPONDENT CITY OF RENTON’S MOTION FOR RECONSIDERATION I, Nate Malone, declare under penalty of perjury under the laws of the State of Washington that the following is true and correct: 1. I am over the age of eighteen, and I am competent to testify as to the matters set forth herein and make this declaration based upon my personal knowledge. 2. I have worked for the Respondent City of Renton (“the City”) since March of 2017. I was first hired as a Tax Auditor and have been in my current role as the Tax and License Manager since January of 2019. Prior to my employment with the City, I was a Tax Auditor for the City of Tacoma from May of 2014 until March of 2017; prior to my employment with Tacoma, I was a Field Auditor for the Washington State Department of Labor and Industries. 3. Upon review of the Hearing Examiner’s Final Decision issued June 9, 2021, I began inputting the refund request into the City’s system of record. Once inputted, I discovered a discrepancy 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 {KZS2432462.DOCX;1/07851.000003/ } DECLARATION OF NATE MALONE IN SUPPORT OF RESPONDENT CITY OF RENTON’S MOTION FOR RECONSIDERATION - 2 OGDEN MURPHY WALLACE, P.L.L.C. 1601 Fifth Avenue, Suite 2100 Seattle, Washington 98101-1686 Tel: 206.447.7000/Fax: 206.447.0215 in the spreadsheet calculation provided to the Examiner prior to the issuance of his Final Decision in this case. See Ex. H2. 4. Attached hereto as Exhibit A is a true and correct copy of the spreadsheet calculation containing a summation error, which is the same as Ex. H2. The formula inadvertently included only the most recent three years of the audit period instead of the entire audit period. This error resulted in an overstatement of the amount of refund due to Tracfone in the amount of $15,924.69, as well as a decrease in the post-hearing date per diem interest rate for overpayment interest. 5. I calculated the proper amount, accounting for the entire audit period. A true and correct copy of the corrected spreadsheet is attached hereto as Exhibit B. As corrected, the total refund due as of the date of the hearing should have been $48,161.47 in audit corrections, plus refund interest of $2,427.34, for a total refund of $50,588.81. The per diem interest accrual should be $3.96 from 5/27/2021 until the date refunded. SIGNED this 18th day of June, 2021 at Renton, Washington. By /s/ Nate Malone Nate Malone 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 {KZS2432462.DOCX;1/07851.000003/ } DECLARATION OF NATE MALONE IN SUPPORT OF RESPONDENT CITY OF RENTON’S MOTION FOR RECONSIDERATION - 3 OGDEN MURPHY WALLACE, P.L.L.C. 1601 Fifth Avenue, Suite 2100 Seattle, Washington 98101-1686 Tel: 206.447.7000/Fax: 206.447.0215 CERTIFICATE OF SERVICE I, Kenya Owens, an employee of Ogden Murphy Wallace, PLLC, certify that on the date below, I filed and served the Declaration of Nate Malone, and Exhibits A and B thereto, in support of the City of Renton’s Motion for Reconsideration 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 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 18th day of June, 2021. /s/Kenya Owens Kenya Owens Legal Assistant