UnionBank - Scanned Retina · Subject; Garnishment of your MUFG Union Bank account(s) Dear Arnold Rosner, We're writing to let you know that Union Bank has received a garnishment

U n i o n B a n k

September 17, 2018

A r n o l d R o s n e r8 9 0 5 R h i n e R i v e r A v eFountain Valley, CA 92708-5607

R e ; O r d e r t o W i t h h o l d P e r s o n a l Ta x

D e a r C u s t o m e r :

The enclosed legal document was served on MUFG Union Bank, N.A. {"Bank"). As a result, we arerequired by law to charge up to a total of $7,004.86 against your account(s) and forward this amount tothe levying officer, all as set forth in the enclosed documents. This amount Is subject to adjustment bythe Bank until funds are forwarded, or until the legal process / order is released. A legal process fee of$100.00 has been included in the charge to the account(s).

We have debited the following account(s);7 3 6 1 0 2 6 4 6 6 $ 7 , 1 0 4 . 8 6

We will forward the assets to FRANCHISE TAX BOARD after holding funds for the applicable length oftime required by the order.

Should you have any questions, please contact FRANCHISE TAX BOARD at (916)845-7044.

Sincerely,

MUFG Union Bank, N.A.Legal Process Department3 2 3 - 2 7 8 - 4 7 7 0

E n c l o s u r eR e f # : M 1 5 0 2 3 7 3

L e g a l P r o c e s s D e p a r t m e n t T e l . 3 2 3 2 7 8 4 7 7 0P. O . B o x 6 0 0 0 5

T e m p e . A Z 8 5 0 8 2

A member of MUFG. a global financial group

STATE OF CALIFORNIAf ranch i se tax boa rdPO Box 942867Sacramento OA 94267-0011

Telephone: (916) 845-7044Fax: (916) 843-0944

Notice Date: 09/11/18

Order to Withhold Personal Income Tax

MUFG UNION BANK, NALEGAL PROCESSPO BOX 60005TEMPEAZ 85082

Tax Years:2 0 1 5

Payor ID: 70304228000

Order Number: 616885574807901965

Amount Due: $7,004.86

Taxpayer's Name and AddressARNOLD R ROSNER

8905 RHINE RIVER AVEFOUNTAIN VLY OA 92708-5607

Have this notice with you f r erenceTerjorcriT (916) 5-7044.o* 'hat belong to you.

s ^ r c h f o r t o g o t o n b x a - g o v a n dThe addressee is withholding $ .. The funds will be sent to us on

• The enoneous action was caused by an FTB error.• The charges were solely the result of FTB's error.• You paid the charges and they were not otherwise waived or reimbursed.

You responded to our contacts and provided information and documentation we requested to resolve the account.Special Information Concerning Taxpayer Rights

951™ 57 Rights Advocate. Executive and Advocate Sen/ices MS A381. Box 157. Rancho idova CAFor privacy informatfon go to flb.ca.gov and search for 1131J.

FTB 29(X) Fl B ARCS (NEW 03-2017) PAGE 3 Provide to Taxpayer

U n i o n B a n k

October 5, 2018

A r n o l d R o s n e r8905 Rhine River AveFountain Valley CA 92708-5607

Subject; Garnishment of your MUFG Union Bank account(s)

Dear Arnold Rosner,

We're writing to let you know that Union Bank has received a garnishment order from a court on09/17/2018 to remove funds in your account(s) in the amount of $ 7,004.86.

Garnishment is a legal process that allows a creditor — a company or person to whom you owemoney — to obtain a Court order directing the bank to take money out of your account to pay a debt.When your account is garnished, you cannot use the amount subject to garnishment in youraccount. The creditor who obtained this garnishment order against you is Franchise Tax Board{916)845-7044.What you need to know

We researched your account(s) on 09/17/2018 and identified one or more Federal benefit paymentsdeposited in the last two months. In most cases, you have protections from garnishment if the fundsin your account include one or more of the following Federal benefit payments:• Social Security benefits • Supplemental Security Income benefits • Veterans benefits• Railroad retirement benefits • Railroad Unemployment Insurance benefits• Civil Service Retirement System benefits • Federal Employees Retirement System benefits

As required by Federal regulations, we have:• Established a protected amount of funds that will be available to you and will not be

removed as part of the garnishment order. You may use the protected amount as youusually would, and there is no action required to keep these funds safe.A N D

• Removed Funds in the amount of $7,104.86 which may be turned over to your creditor asdirected by the garnishment order.


Te m p e . A Z 8 5 0 8 2


Continued on page 2

This chart summarizes how the garnishment order impacts your account(s). Please note that theseamount(s) may be affected by deposits or withdrawals made after the protected amount wascalcu la ted on 09/17/2018.

A c c o u n tN u m b e r

X X X X X X 6 4 6 6

A c c o u n tB a l a n c e

P r o t e c t e dA m o u n t

Amount Subject toG a r n i s h m e n t

R e m o v e d

$7,004.86

Action you can take

If you believe that additional funds in your account(s) are from Federal benefit payments and shouldnot be removed, you can:

• Fill out a garnishment exemption form and submit it to the court (as applicable for thejurisdiction).

• Contact the creditor that garnished your account and explain that additional funds are fromFederal benefit payments and should be released back to you.

• Consult an attorney to help you prove to the creditor that additional funds are from Federalbenefit payments and cannot be taken. If you cannot afford an attorney, you can seekassistance from a free attorney or legal aid society.

Q u e s t i o n s ?Please call us at (323) 278-4770 with any questions you may have about this gamishment order oryour accounts. We're available to assist you Monday through Friday, from 8:00 a.m. to 5:00 p.m.Pac ific Time.

We appreciate the opportunity to serve you and look forward to continuing to help you reach yourfinancial goals at Union Bank.

Sincerely,

Legal Process RepresentativeUn ion Bank

E n c l o s u r e : R e f # 1 5 0 2 3 7 3© 2 0 1 2 M U F G U n i o n B a n k , N . A . M e m b e r F D I C ( R e v. 0 6 / 2 0 1 2 )

Continued on page 2

w Un ionBankOctober 9, 2018

A r n o l d R o s n e r8905 Rhine River AveFountain Valley, CA 92708

Dear Mr. Rosner :

Recently you contacted Union Bank regarding a levy placed by the Franchise TaxBoard. We are responding to you on behalf of the Office of the President.

During our conversation you explained that you do not recognize the Franchise TaxBoard as a legitimate business or an entity of the government. You also stated theyerred in printing your middle initial as "R." We are writing to remind you that the levy hasbeen validated by our Legal Process department. Your social security number andaddress match. Should you have any concerns please contact the Franchise TaxBoard. If we do not receive a release from the Franchise Tax Board by October 14,2018, we will remit the held funds to them.

Mr. Rosner. thank you for the opportunity to review and respond to your concerns. Wetrust the information explained in our response will be useful to you. Should you haveany questions, please feel free to contact me directly at (323) 720-2255.

s r o

Assistant Vice President, Customer Resolution ManagerO f fi c e o f t h e P r e s i d e n tUn ion Bank

O f fi c e o f t h e P r e s i d e n tP. O . B o x 9 5 3 , M a i l C o d e V 0 3 - 9 0 7 2

N e w Yo r k , N Y 1 0 1 0 8

Te l . 6 4 6 4 5 2 2 0 2 7

A member of MUFG, a global financial group

u U n i o n B a n kNovember 13, 2018

A r n i e R o s n e r8 9 0 5 R h i n e R i v e r Av e n u eFountain Valley. CA 92708

R e : C o n s u m e r F i n a n c i a l P r o t e c t i o n B u r e a u C a s e N u m b e r 1 8 1 0 2 9 - 3 5 8 4 0 5 8

D e a r A r n i e R o s n e r :

We are in receipt of the above-referenced complaint you filed with the Consumer FinancialProtection Bureau ("CFPB"). I am responding to you on the behalf of the Office of the President.

Currently, we are reviewing the issues you have raised in your letter. We anticipate sending youa written response within the next 45 days. If you have any questions in the meantime, pleasefeel free to contact me directly at 323-278-4346.

A s s i s t a n t V i c e P r e s i d e n tOffice o f the Pres iden tU n i o n B a n k

c c : C o n s u m e r F i n a n c i a l P r o t e c t i o n B u r e a u

O f fi c e o f t h e P r e s i d e n t T e l . 6 4 6 4 5 2 2 0 2 7P. O . B o x 9 5 3 . M a l l C o d e V 0 3 - 9 0 7 2N e w Yo r k . N Y 1 0 1 0 8


U n i o n B a n k

November 14, 2018

A r n o l d R o s n e r8 9 0 5 R h i n e R i v e r A v eFountain Valley, CA 92708-5607

R e : O r d e r t o W i t h h o l d P e r s o n a l Ta x


The enclosed legal document was served on MUFG Union Bank, N.A. ("Bank"). As a result, we arerequired by law to charge up to a total of $7,048.24 against your account(s) and forward this amount tothe levying officer, all as set forth in the enclosed documents. This amount is subject to adjustment bythe Bank until funds are forwarded, or until the legal process / order is released. A legal process fee of$100.00 has been included in the charge to the account(s).

We have debited the following account(s):7 3 6 1 0 2 6 4 6 6 $ 7 , 1 4 8 . 2 4



Sincerely.

MUFG Union Bank, N.A.Legal Process Department3 2 3 - 2 7 8 - 4 7 7 0

E n c l o s u r eR e f # : M l 5 0 5 11 3

L e g a l P r o c e s s D e p a r t m e n tP. O . B o * 6 0 0 0 5

Te m p e , A Z 8 5 0 8 2

A member ot MUFG. a global financial group

Te l . 3 2 3 2 7 8 4 7 7 0

N T C G E N 1 . 1

STATE OF CAUFORNIAF R A N C H I S E TA X B O A R DPO Box 942867Saciamento CA 94267-0011

Telephone: (916) 845-7044Fax: (916) 843-0944

N o t i c e D a t e : 11 / 0 9 / 1 8

Order to Withhold Personal Income Tax Ta x Ye a r s :2 0 1 5

MUFG UNION BANK, NALEGAL PROCESS T-64E-5510PO BOX 60005PHOENIX AZ 85082

Payor ID: 70304228000

O l d e r N u m b e r . 5 2 4 3 1 4 4 6 9 7 5 5 1 7 0 9 8 4

Amount Due: $7,048,24

Taxpayer'e Name and AddressARNOLD R ROSNER

8905 RHINE RIVER AVEFOUNTAIN VLY CA 92708-5607

We issued this order to the addressee to enforce payment of an amount due for California personal income tax (CaliforniaRevenue d Taxation Code Sections 18670,18672, and 18674). If an immediate payment in full creates a financialhardship, if you have already paid the amount due, or if the amount is not due, call us immediately at (916) 845-7044.Have this notice with you for reference when you call.We in ructed the addressee to deduct and withhold the amount due from assets of any nature that belong to you,including but not limited to debts, credits, or payments owed to you. For additional information, go to fib.ca.gov andsearch for order to withhold.

The addressee is withholding $ . The funds will be sent to us onThe amount withheld by the addressee will be paid to FIB and applied to your account for the tax years noted 8bo\/e.Determine the amount withheld by the addressee and, if it is less than the anwunt due, pay the remaining unpaid balanceimmediately to avoid further collection action.To pay your remaining balance, go to fib.ca.gov and search for payment options. To pay by check or mon order,make payment payable to the Franchise Tax Board. Include your name and account number on your payment and mail itto: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0011.If we Issued this order to withhold In error, we can reimburse you for charges incurred because of our error. To requestreimbursement, you must write to us within 90 days of the notice date. State the following in your correspondence:• The erroneous action was caused by an FTB error.• The charges were solely the result of FTB's error.• You paid the charges and they were not otherwise waived or reimbursed.• You responded to our contacts and provided information and documentation we requested to resolve the account.Special infommtion Concerning Taxpayer RightsIn keeping with the California Taxpayers' Bill of Rights, FTB's Taxpayer Advocate reviews cases where taxpayers havebeen unable to resolve their problems with us through regular channels. Contact the Advocate by phone (800) 883-5910or by mail: Taxpayers' Rights Advocate, Executive and Advocate Services MS A381, PO Box 157, Rancho Coixlova CA95741-0157.

For priva<^ information go to ftb.ca.gov and search for 1131J.

FTB 2900 F1 B ARCS (NEW 03-2017) PAGE 3 Provide to Taxpayer

p UnionBankNovember 16, 2018

A r n i e R o s n e r8 9 0 5 R h i n e R i v e r Av e n u eFountain Valley, CA 92708

Re: Consumer Financial Protection Bureau Complaint Number 181029-3584058

D e a r M r. R o s n e r :

Union Bank Is In receipt of the above-referenced complaint you filed with the ConsumerFinancial Protection Bureau. We are responding to you on behalf of the Office of theP r e s i d e n t .

In your complaint, you have raised many concerns regarding a legal order debited fromyour account ending in 6466, on September 17, 2018.

We have reviewed this matter and confirmed that a legal order was submitted by theState of California Franchise Tax Board. Our research confirmed the legal order wasproperly handled In accordance with our Account Agreement that was agreed to by youduring account opening. Section: Legal Process {pages 57-58) of the Personal Accounts& Services Disclosure and Agreement Informs our customers the following:

We may comply with any writ of attachment, execution or garnishment, tax levy,restraining order, subpoena, warrant, or other legal process that we believe (correctly orothen^/ise) to be valid. To the extent legally permissible, we may notify you of suchprocess by telephone, electronically, or in writing. If we are not fully reimbursed for ourrecord research, photocopying, and handling costs by the party that served the process,we may charge such costs to your account, in addition to our minimum legal processfee. You agree to reimburse us for any cost or expense, including attorneys' fees, thatwe incur in responding to legal process related to your accounts.We may not pay interest on any funds we hold or set aside in response to legal process.You agree that we may honor legal process that is served personally or by mail, email,or facsimile transmission at any of our branches (including locations other than wherethe funds, records, or property sought are held), even if the law requires personaldelivery at the branch where your account or records are maintained. You acknowledgethat accounts opened with trust or fiduciary designations (e.g.,. "XYZ, Inc.—Client TrustAccount") may be subject to levies and other legal process against your property unlessour records clearly reflect the existence of an express written trust or court order.

O f fi c e o f t h e P r e s i d e n t T e l . 6 4 6 4 5 2 2 0 2 7P. O . B o x 9 5 3 , M a i l C o d e V 0 3 - 9 0 7 2N e w Yo r k , N Y 1 0 1 0 8

A member of MOFG. e global financ.ai group

R o s n e r

Page 2November 16, 2018

I have enclosed a copy of the legal order and notification sent to you on September 17,2018. Respectfully, we decline your request for any additional information regarding ourinternal procedures. Should you have further questions or concerns regarding thismatter, we encourage you to contact the Franchise Tax Board.

Thank you for banking with Union Bank.

Sincerely,

lo r ia So i l sA s s i s t a n t V i c e P r e s i d e n tOffice o f the Pres iden tU n i o n B a n k

Il UnionBank'September 17,2018

A r n o l d R o s n e r8905 Rhine River AveFountain Valley, CA 92708-5607

Re: Order to Withhold Personal Tax


The enclosed legal document was served on MUFG Union Bank, N A ("Bank"). As a result, we arerequired by law to charge up to a total of $7,004.86 against your account(s) and forward this amount tothe levying officer, all as set forth in the enclosed documents. This amount is subject to adjustment bythe Bank until ftjnds are forwarded, or until the legal process / order is released. A legal process fee of$100.00 has been included in the charge to the account(s).

We have debited the following account(s):7 3 6 1 0 2 6 4 6 6 $ 7 , 1 0 4 . 8 6



Sincerely,

MUFG Union Bank, NALegal Process Department3 2 3 - 2 7 8 - 4 7 7 0

E n c l o s u r eR e f # : M 1 5 0 2 3 7 3

I e g a l P r o c e s s D e p a r t m e n t ^ ^ 3 2 7 8 4 7 7 0 N r C G S < 1 . 1P. O . B o x 6 0 0 0 5

Tempe, AZ 85082A mambn of HUFG. a global rinancial group

STATE OF CAUFORNIAfranchise TAX BOARDPO Box 942887SaWHlBento CA 94267-O011

Tetephofia: (916)845-7044Fax: (916) 8434)944


Order to Withhold Personal Income Tax

MUFG UNION BANK. NALEGAL PFMXJESSPO BOX 60005T B « P E A Z 8 5 0 6 e

Tax Years:2 0 1 5

Payor ID: ,70304228000

Older Number. 616885574807901965

Amount Ihie: $7,004^86

Taxpayer's Name and AddressARNOLD RROSNER

8905 RHINE RIVER AVEFOUNTAIN VLY 92708-5607

rf the amount IS not due. can us unmacfiatet), at (t>16) a4t!.7044.

The adcbassee is withholding $ Thefundswaibesonttouson

»w9ed Older to wifthoMmeiw. we can teitnburss you for chaigeslncuned because of our enor ToreouestreWnosement, you must wiite to us within 90 ds ot the notice date. Slate the fbOowing m your oonesponder• The enoneoiis action was caused by an FIB error. !• The changes were solely the result of FIB'S error.• You paid the changes and they were not otherwise waived or reimbuised.

You responded to oiff oonlacls and provided information and documentation we requested to resolve the account.Special Information Concerning Taxpayer Riglds

f!" Ty)ay«8- Bin <rf Riahts. FrB'sTtopayerAdirocae reviews cases where taxpaveis havebeen undste to resolve thee proljlems US thioi h regular charmels. Contact the Arfwnftflto bv nhfwW Si ftftq «:nin« Waxpayere-RiglasAdvccate, ExecSTandl&te SendeesFor privacy informatbn go to flbeca.gov and s uch for 1131J.

FTB 2»X) R B ARCS (NEW 03-2017) PAQE 3 Provide to Taxpayer

EFFECTIVE JANUARY 22, 2018

P e r s o n a l A c c o u n t s& S e r v i c e sDisclosure and Agreement

U n i o n B a n k

• Our currency exchange rates for retail and commercialtransactions, and for transactions effected after our regularbusiness hours or on weekends, are different (and usually lessfavorable to you) from the exchange rates for large interbanktransactions effected during a Business Day (the ratesreported in The Wall Street Journal or elsewhere are usually forlarge interbank transactions);

• Currency exchange rates offered by other dealers or shown atother sources (including online sources) may be different fromour rates; and

• Currency exchange rates can be highly volatile and may

change frequently during a day.

You assume all risks relating to or arising from fluctuations in theexchange rates between currencies.

If for any reason the transfer is returned, you agree to acceptthe refund in United States dollars in the amount of the foreigncurrency credit, based on the current buying rate of the bankconverting the currency to United States dollars on the date ofrefund, less any charges and expenses we incurred, and ourcommission for making the exchange.

Additionally, foreign transactions are often subject to feesassessed by foreign banks and their correspondent banks, andthey may be processed and returned based on local laws andpractices. Union Bank has no control over those conditions, andyou authorize Union Bank to process any resulting charges orcredits to your account.

For further information on specific foreign exchange services,including additional risks, restrictions, and other requirements,please contact the Markets Foreign Exchange Department at2 1 3 - 2 3 6 - 6 9 4 3 .

Legal ProcessWe may comply with any writ of attachment, execution orgarnishment, tax levy, restraining order, subpoena, warrant, orother legal process that we believe (correctly or otherwise) tobe valid. To the extent legally permissible, we may notify you ofsuch process by telephone, electronically, or in writing. If we arenot fully reimbursed for our record research, photocopying, andhandling costs by the party that served the process, we maycharge such costs to your account, in addition to our minimumlegal process fee. You agree to reimburse us for any cost orexpense, including attorneys' fees, that we incur in respondingto legal process related to your accounts.

We may not pay interest on any funds we hold or set aside inresponse to legal process. You agree that we may honor legalprocess that is served personally or by mail, email, or facsimiletransmission at any of our branches (including locations otherthan where the funds, records, or property sought are held),even if the law requires personal delivery at the branch whereyour account or records are maintained. You acknowledgethat accounts opened with trust or fiduciary designations (e.g..

"XYZ, Inc.—Client Trust Account") may be subject to levies andother legal process against your property unless our recordsclearly reflect the existence of an express written trust or courto r d e r.

Limitation on Time to Bring ActionUnless otherwise required by law, an action or proceeding byyou to enforce an obligation, duty, or right arising under thisAccount Agreement or by law with respect to your account orany account service must be commenced no later than oneyear after the day the cause of action occurs. Nothing in thissection will serve to lengthen any shorter time frames requiredfor you to act, as set forth in contract or statute.

N e w A c c o u n t V e r i fi c a t i o n

We may use a third-party service to verify and obtaininformation regarding your previous banking relationships.We may also report the status, history, and/or closure of youraccount to such third-party services.

PhotocopiesWhy photocopies are used: Checks and other Items aresometimes lost during processing or while in transit.

What happens if a photocopy is used: If a photocopy of acheck or other Item that appears to be drawn on your accountis presented to us for payment in place of the original, we maypay the photocopy if it is accompanied by a representationfrom another financial institution that the original Item hasbeen lost or destroyed.

About our liability: We will not incur any liability in the eventthe original Item is later presented to and paid by us, unless astop payment order is in effect for the check.

Power of AttorneyAny Owner may appoint an attorney-in-fact for an accountand may revoke a power of attorney. This does not include theOwner acting only in a fiduciary capacity, unless specificallyauthorized. You should notify us in advance if you plan to createa power of attorney involving your account. Upon request, wemay provide you with a power-of-attorney form for that purpose.We may accept a Uniform Statutory Form Power of Attorneythat complies with state law. We may refuse to accept otherforms of powers of attorney, however, with or without cause.

We may act on the instructions of an attorney-in-fact whetheror not the attorney-in-fact relationship is noted in the instruction(e.g., on any check signed by the attorney-in-fact). You canrevoke your power of attorney by sending a written notice to us.We will have a reasonable period of time to act on such noticeafter receipt. We assume no duty to monitor the actions of yourattorney-in-fact to ensure that (s)he acts for your benefit.

5 7 5 8

U n i o n B a n k

November 29, 2018

Arno ld R Rosner8905 Rhine River AveFountain Valley CA 92708-5607

Subject: Garnishment of your MUFG Union Bank account(s)

Dear Arnold R Rosner,

We're writing to let you know that Union Bank has received a garnishment order from a court on11/14/2018 to remove funds in your account(s) in the amount of $ 7,048.24.

Garnishment is a legal process that allows a creditor — a company or person to whom you owemoney — to obtain a Court order directing the bank to take money out of your account to pay a debt.When your account is garnished, you cannot use the amount subject to garnishment In youraccount. The creditor who obtained this garnishment order against you is Franchise Tax Board{916)845-7044.

What you need to know

We researched youraccount(s) on 11/14/2018 and identified one or more Federal benefit paymentsdeposited in the last two months. In most cases, you have protections from garnishment if the fundsin your account include one or more of the following Federal benefit payments:• Social Security benefits • Supplemental Security Income benefits • Veterans benefits• Railroad retirement benefits • Railroad Unemployment Insurance benefits• Civil Service Retirement System benefits • Federal Employees Retirement System benefits

As required by Federal regulations, we have:• Established a protected amount of funds that will be available to you and will not be

removed as part of the garnishment order. You may use the protected amount as youusually would, and there is no action required to keep these funds safe.A N D

• Removed Funds in the amountof $7,148.24 which may be turned over to your creditor asdirected by the garnishment order.


Tempe, A2 85082A member of MUFG, a global financial group

Continued on page 2

U n i o n B a n k

This chart summarizes how the garnishment order Impacts your account(s). Please note that theseamount{s) may be affected by deposits or withdrawals made after the protected amou/if wascalculated on 11/14/2018.

A c c o u n tN u m b e r

A c c o u n tB a l a n c e

P r o t e c t e dA m o u n t

Amount Subject toG a r n i s h m e n t

R e m o v e d

G a r n i s h m e n tF e e

X X X X X X 6 4 6 6 $11,729.78 $3,200.00 $7,048.24 $100.00

Action you can take

If you believe that additional funds in your account(s) are from Federal benefit payments and shouldnot be removed, you can:

• Fill out a garnishment exemption form and submit it to the court (as applicable for thejurisdiction).

• Contact the creditor that garnished your account and explain that additional funds are fromFederal benefit payments and should be released back to you.

• Consult an attorney to help you prove to the creditor that additional funds are from Federalbenefit payments and cannot be taken. If you cannot afford an attorney, you can seekassistance from a free attorney or legal aid society.

Q u e s t i o n s ?Please call us at (323) 278-4770 with any questions you may have about this garnishment order oryour accounts. We're available to assist you Monday through Friday, from 8:00 a.m. to 5:00 p.m.Pac ific Time.

We appreciate the opportunity to serve you and look forward to continuing to help you reach yourfinancial goals at Union Bank.

Sincerely,

Legal Process RepresentativeUn ion Bank

E n c l o s u r e : R e f # 1 5 0 5 11 3©2012 MUFG Union Bank, N.A. Member FDIC (Rev. 06/2012)

L e g a l P r o c e s s D e p a r t r r ^ e n t T e l . 3 2 3 2 7 8 4 7 7 0P. O . B o x 6 0 0 0 5

T e m p e , A Z 8 5 0 8 2


Continued on page 2

S TAT E O F C A L I F O R N I AF R A N C H I S E T A X B O A R DP O B O X 9 4 2 8 6 7S A C R A M E N T O C A 9 4 2 6 7 - 0 0 11

Notice Date:11 /19 /2018

4 9 6 3 0 0 0 9 1 3 8 1

111 9 1 8 1 6 - 1 - - I - - I - I - F - F - F - I - F - I - - I - + 1 2 0 11 3 3 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 6 1 8 3 5 7 7

N o t i c e o f S t a t e I n c o m e Ta x D u e

I I Mark box and write new address on reverse.

ARNOLD R ROSNER8905 RHINE RIVER AVEFOUNTAIN VLY CA 92708-5607

A c c o u n t N u m b e r : 1 2 0 - 11 3 3 0 - 1 4

Ta x Y e a r :

B a l a n c e :

Due Date:

$6,618.35

12/04/2018

Detach and mail with your payment. Do not mall top voucher if you paid eiectronicaily.

N o t i c e o f S t a t e I n c o m e Ta x D u e

Notice Date: 11/19/2018N o t i c e I D : 1 8 8 1 P H R 0 5 Z J 7

A c c o u n t N u m b e r 1 2 0 - 1 1 3 3 0 - 1 4

This notice summarizes the balance that is now due and payable on yourpersonal income tax account with the State of California. The AccountBalance Summary below provides specific details. If you owe for any othertax years, we will mail a separate notice. No additional interest accrues ifwe receive full payment within 15 days from the notice date. If you thinkyou do not owe this balance, call 800.852.2753 or TTY/TDD 800.822.6268.

The balance due reflects all payments and/or credits posted through11/14/2018. If you paid the full balance after this date, disregard thisnotice. If you paid the full balance before this date, contact us immediatelywith proof of payment. If you write to us, provide a daytime or eveningtelephone number. We may need to call you for additional information.

If we do not receive your balance payment in full within 30 days from thenotice date, we may begin collection action against you. such as file andrecord a Notice of State Tax Lien against your property and impose acollection cost recovery fee.

How to Pay Your Balance

• If you are required to pay

electronically, go to ftb.ca.gov andsearch for mandatory e-pay forpayment methods. Penalties apply ifyou pay by other means.

• Online and other payment options:Go to ftb.ca.gov and search forpayment options.

• Check or money order: Make

payable to the Franchise Tax Board,write your full name and accountnumber on your payment. Mail yourpayment and top voucher in theenclosed envelope or to the addressa b o v e .

Account Balance Summary

T a xY e a r I n t e r e s t

Collection Payments andC o s t s A d j u s t m e n t s T o t a l

2 0 1 6 $ 4 , 9 6 7 . 0 0 $ 1 , 2 4 1 . 7 5 A $409 .60 $6,618.35

Other Liability Codes Other Liability Total ^Balance ^ $6,618.35

See enclosed FTB 1140, Personal Income Tax Collections InformationSee penalty and other liability codes on reverse.

■ I F T B 4 9 6 3 ( N E W 0 9 - 2 0 1 3 ) I 4 9 6 3 0 0 0 9 1 3 8 1

Penalty and other Liability CodesCalifornia Tax Law authorizes the assessment of penalties for failure to meet the deadlines for filing returns, paying taxes,or furnishing information. The type of penalty or liability charged to your account Is identified below.T a x Y e a r P e n a l t y C o d e s T a x p a y e r L i a b i l i t y C o d e sA Failure to file a return by the due date* These liabilities are penalties for:B Failure to pay the tax shown on your return by the due date * A Submitting false Emp/oyee's M^h/jo/dA/towance Cert/ffcafe,0 U n d e r p a y m e n t o f e s t i m a t e d t a x * f e d e r a l f o r m W - 4D F a i l u r e t o f i l e a r e t u r n * B S u b m i t t i n g f a l s e E m p / o y e e ' s l ( V » / 7 / ) o / d A / / o w a n c e C e / t / 7 ? c a f e ,E Failure to make a reasonable attempt to obey the tax laws *F F r a u d / D e l i n q u e n t r e t u r n ^ A d i s h o n o r e d p a y m e n t *G Overstatement of property's value or its adjusted basis D Unmeritorious proceeding by a taxpayerH Substantial understatement of tax liability ^ Promoting abusive tax shelters1 Misce l laneous pena l ty F A id ing /Abet t ing unders ta tement o f tax l iab i l i t yJ F r a u d p e n a l t y G F i l i n g a f r i v o l o u s r e t u r nK F a i l u r e t o f u r n i s h i n f o r m a t i o n H F a i l u r e t o fi l e / f u r n i s h a n i n f o r m a t i o n r e t u r nL Failure to report unrealized gain on commodity straddles ' Failure to furnish information regarding tax shelters by aM Failure to file retum or furnish information upon notice and , pronnoter

d e m a n d J F a i l u r e t o m a i n t a i n r e c o r d s r e g a r d i n g t a x s h e l t e r sN Failure to supply Schedule K-1 K Failure to meet original issue discount reporting requirements0 Accuracy-related penalty L Failure to report amounts paid as compensation for personalP F r a u d / A c c u r a c y - r e l a t e d p e n a l t y s e r v i c e sQ Taxpayer penalty Failure to furnish information required to register tax sheltersR Combined penalt ies N Fai lure to provide reports on i lWannuit iesS Accuracy/Gross valuation misstatement 9 Understatement of taxpayer's tax liability by a tax preparerT Reportable transaction understatement P Failure of tax preparer to fumist, wpy of return to taxpayerM p e n a l t y ^ p r e p a r e r w h o e n d o r s e s / n e g o t i a t e s a t a x p a y e r ' s r e f u n dV Noneconomlc substance transaction understatement Failure to provide licensee informationy I n S T r i r S F r i v o l o u s c o u r t p r o c e e d i n g0 7 y T F a i l u r e t o fi l e c o m p l e t e , a c c u r a t e , a n d t i m e l y w i t h h o l d i n gY 4 0 p e r c e n t a c c u r a c y i n f o r m a t i o n r e t u mZ Increased interest related to potentially abusive tax stieiters preparer penalty-understatement of taxpayer's liability

V Promoter penaltyW Frivolous return penaltyX Failure to register or maintain investor list penaltyY Failure to disclose reportable and listed transaction penaltyZ Frivolous submissions penalty1 Failure to register as a tax preparer with the California Tax

Educat ion Counci l2 Nonwage withholding penalty or liability3 Erroneous direct deposit refund4 Mandatory e-pay penalty (1 %)5 C o u r t - o r d e r e d r e s t i t u t i o n6 Cost of investigation/prosecution* The enclosed insert explains these penalties in more detail.

STATE OF CAUFORNIAFRANCHISE TAX BOARDPC Box 942867Sacramonto OA 94267-0011

Telephone: (916) 845-7044Fax:(916)843-0944


Order to Withhold Personal Income Tax Tax Years:2 0 1 5

MUFG UNION BANK, NALEGAL PROCESS T-64E-5510PO BOX 60005PHOENIX AZ 85082

Payor ID: 70304228000

Order Number 524314469755170984

Amount Due: $7,048^4

Taxpayer's Name and Address

A R N O L D S R O S N E R

8905 RHINE RIVER AVEFOUNTAIN VLY OA 92708-5607

We issued this order to the addressee to enforce payment of an amount due for Califom'ia personal income tax (( lifomiaRevenue d Taxation Code S ons 18670,18672, and 18674). If an immediate payment in full creates a financialhardship, if you have already paid the amount due, or if the amount is not due, call us immediately at (916) 845-7044.Have this notice with you for reference when you call.We in ructed the addressee to deduct and withhold the amount due from assets of any nature that belong to you,including but not limited to debts, credits, or payments owed to you. For additional information, go to ftb.ca.gov andsearch for order to withhold.

The addressee is withholding $ . The funds will be sent to us on .The amount withheld by the addressee will be paid to FTB and applied to your account for the tax years noted above.Determine the amount withheld by the addressee and, if it is less than the amount due, pay the remaining unpaid balanceimmediately to avoid further collection action.To pay your remaining balance, go to ftb.ca.gov and search for payment options. To pay by check or money order,make payment payable to the Franchise Tax Board. Include your name and account number on your payment and mail itto: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0011.If we issued this order to withhold in error, we can reimburse you for charges incurred because of our error. To requestreimbursement, you must write to us within 90 days of the notice date. State the following In your correspondence:• The erroneous action was caused by an FTB error.• The charges were solely the result of FTB's error.• You paid the charges and they were not othenA/ise waived or reimbursed.• You responded to our contacts and provided information and documentation we requested to resolve the account.Special Infommtion Concerning Taxpayer RightsIn keeping with the Califorrtia Taxpayers' Bill of Rights, FTB's Taxpayer Advocate reviews cases where taxpayers havebeen unable to resolve their problems with us through regular channels. Contact the Advocate by phone (800) 883-5910or by mail: Taxpayers' Rights Advocate, Executive and Advocate Sen/ices MS A381, PO Box 157, Rancho (Cordova CA9 5 7 4 1 - 0 1 5 7 .

For privacy Information go to ftb.ca.gov and search for 1131J.

FTB 2900 H B ARCS (NEW 03-2017) PAGE 3 Provide to Taxpayer

Documents

UnionBank - Scanned Retina · Subject; Garnishment of your MUFG Union Bank account(s) Dear Arnold Rosner, We're writing to let you know that Union Bank has received a garnishment