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Home My WebLink About09-20-2020 - City of Renton's Preliminary Witness and Exhibit Lists 9-21-20201 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 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 CITY OF RENTON’S PRELIMINARY WITNESS AND EXHIBIT LISTS The City of Renton submits the following preliminary lists of witnesses and exhibits. 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. Estimated duration of Mr. Malone’s testimony: 1.5 hours (approximately) 2. Tax Recovery Services, LLC Michael Crisp, President Tamara Crisp, Vice President 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 2 OGDEN MURPHY WALLACE, PLLC 901 5th Ave, Suite 3500 Seattle, WA 98164 Tel: 206-447-7000/Fax: 206-447-0215 P.O. Box 608 Spanaway, WA 98387-0608 (253) 223-4986 Crisp@TRS-Integrity.com Mr. Crisp’s company, Tax Recovery Services, LLC (“TRS”), conducted the audit of TracFone for the City of Renton. Mr. 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. TRS Vice President 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. Estimated duration of TRS testimony: 2 hours (approximately) 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. Estimated duration of Mr. Ashpaugh’s testimony: 1 hour (approximately) II. EXHIBITS Description Date Bates Range 1 TRS Opening Audit Letter December 27, 2013 000971 2 Renton Agent Confirmation Letter February 21, 2014 001674 3 Letter and First Estimated Tax N/A 000973 & 001009 4 TracFone-Renton WA Audit – Telephone Utility Tax Assessment February 14, 2019 000473-000485 5 Copy of ExcelPrelim3Renton Tracfone N/A 000489-000524 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 3 OGDEN MURPHY WALLACE, PLLC 901 5th Ave, Suite 3500 Seattle, WA 98164 Tel: 206-447-7000/Fax: 206-447-0215 6 Renton TracFone3MethodologyA N/A 001694-001726 7 Renton Tax Rule 242 Telecommunications Service, Telephone Business, and Network Telephone Service – Adopted January 1, 2016 8 Renton subpoena to TracFone May 2015 9 Renton Administrative Orders to TracFone June 19, 2019 – Original Date July 29, 2019 – First Revised Date N/A 10 TracFone Wireless, Inc. Conference for Review – Agenda & Exhibits from City of Renton September 12, 2019 11 Renton’s Final Determination of Telephone Utility Tax Assessment October 17, 2019 – Affirming the City of Renton’s February 14, 2019 Telephone Utility Tax Assessment in the amount of $326,145.06 12 TracFone Appeal of Renton’s Utility Tax Assessment November 6, 2019 13 Reseller Agreement (AT&T) October 23, 2007 TF 000001-000166 14 PCS Services Agreement (Sprint) July 11, 2011 TF 000167-000366 15 Purchase Agreement (T-Mobile) September 4, 2009 TF 000367-000495 16 Reseller Agreement (TracFone Wireless) March 29, 2005 TF 000496-000723 17 Retail Distribution Agreements June 23, 2009 TF 000724-000875 18 TracFone Wireless Terms and Conditions of Service with Customers https://www.tracfone.com/termsandconditions N/A 19 TracFone Wireless marketing materials Brochures, pamphlets, flyers, etc. N/A 20 TracFone Wireless Basic Phone Card – sample N/A 21 Monthly Status Reports for 2013 (a/k/a “Audit/Tax Investigation Update-Renton”) July 5, 2013 – December 5, 2013 000001-000018 & 001472- 001477 22 Monthly Status Reports for 2014 January 6, 2014 – December 5, 2014 001479- 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 4 OGDEN MURPHY WALLACE, PLLC 901 5th Ave, Suite 3500 Seattle, WA 98164 Tel: 206-447-7000/Fax: 206-447-0215 001482; 001484-001486; 000019-000023; 23000027-000029; & 000037-000049 23 Monthly Status Reports for 2015 January 5, 2015 – December 4, 2015 001499-001504; 001520-001523; 001529-001531; 001537-001544; 001545-001551; 000050-000073; & 001552-001558 24 Monthly Status Reports for 2016 February 5, 2016 – December 5, 2016 000074-000103 & 001561-001571 25 Monthly Status Reports for 2017 January 5, 2017 – December 6, 2017 000104-000130; 001572-001573; & 001577-001578 26 Monthly Status Reports for 2018 January 5, 2018 – December 6, 2018 000131-000146 27 Monthly Status Reports for 2019 January 5, 2019 – December 6, 2019 000147-000172 28 Monthly Status Reports for 2020 January 6, 2020 – March 5, 2020 000173-000182 29 Email Email 3: June 13, 2013 000533 30 Email & Attachment Email 26.1: February 21, 2014 Attachment 26.2: City of Renton Letter 000596 31 Email Email 30: September 24, 2014 000600 32 Email Email 31: February 2, 2015 000601 33 Email & Attachment Email 37.1: May 5, 2015 Attachment 37.2: City of Renton Administrative Subpoena 000617 34 Email Email 44: June 30, 2017 with explanations of how to read the schedules 000633 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 5 OGDEN MURPHY WALLACE, PLLC 901 5th Ave, Suite 3500 Seattle, WA 98164 Tel: 206-447-7000/Fax: 206-447-0215 35 Emails Email 45.1: June 30, 2017 Attachment 45.2: Renton TracFone Methodology Attachment 45.3: Field Auditor’s Report Summary Sheet 000634-000639 36 Email Email 50: July 28, 2017 000651-000652 37 Email Email 53: August 7, 2017 000663 38 Email & Attachments Email 54.1: August 8, 2017 Attachment 54.2: Renton TracFone3 Methodology Attachment 54.3: ExcelPrelim3Renton – TracFone.pdf 000665-000676 39 Email Email 55: August 10, 2017 000677-000678 40 Email Email 57: September 21, 2017 000682 41 Email & Attachment Email 60.1: October 5, 2017 Attachment 60.2: Kenyon Disend Memo 000686-000687 42 Email & Attachment Email 65.1: November 6, 2017 Attachment 65.2: Renton TracFone3MethodologyA 000693-000695 43 Email Email 66: December 8, 2017 – Corrected Methodology Sheet 000696-000697 44 Email & Attachment Email 80.1: December 28, 2018 Attachment 80.2: TracFone Recommendation to City of Renton 000735-000737 45 Email Email 82: January 3, 2019 000741-000742 46 Email Email 87: February 7, 2019 000751-000752 47 Email Email 88: February 19, 2019 000753 48 Email Email 90: February 25, 2019 000756-000757 49 Email Email 91: March 11, 2019 000758 50 Email exchanges between TracFone and TRS a. June 20, 2013 b. December 23, 2013 c. December 31, 2013 d. September 5, 2014 e. June 26, 2015 f. August 13, 2015 g. June 21, 2016 h. June 28, 2016 i. August 26, 2016 j. December 2, 2016 k. December 7, 2016 l. April 20, 2017 m. June 2, 2017 n. August 4, 2017 o. August 10, 2017 p. March 11, 2019 001094 001095 001096 001097 001098 001099 001100-001101 001102-001103 001104-001107 001108 001109 001110-001112 001113 001114 001115-001116 001117 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 6 OGDEN MURPHY WALLACE, PLLC 901 5th Ave, Suite 3500 Seattle, WA 98164 Tel: 206-447-7000/Fax: 206-447-0215 RESPECTFULLY SUBMITTED this 21st day of September, 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 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 {KCO2267414.DOCX;1/07851.000003/ } CITY’S PRELIMINARY WITNESS AND EXHIBIT LISTS - 7 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 City of Renton’s Preliminary Witness and Exhibit Lists 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 September, 2020. /s/Kenya Owens Kenya Owens Legal Assistant