SUPERIOR COURT OF THE STATE OF CALIFORNIA FOR THE COUNTY OF SAN DIEGO, CENTRAL COURTHOUSE SAN DIEGANS FOR OPEN GOVERNMENT, ) ) Plaintiffs, ) ) vs. ) ) CITY OF SAN DIEGO; and ALL PERSONS ) INTERESTED IN THE MATTER OF THE ) RENEWAL OF THE SAN DIEGO TOURISM ) MARKETING DISTRICT, THE LEVYING OF ) ASSESSMENTS UPON THE ASSESSED ) BUSINESSES FOR A PERIOD OF ) THIRTY-NINE AND ONE-HALF YEARS, AND ) THE PRESCRIBING OF A METHOD FOR ) COLLECTION OF ASSESSMENTS, ) ) Defendants. ) _____________________________________ ) VOLUME II Case No. 37-201200088065-CU-MC-CTL DEPOSITION OF KARIN LANGWASSER Friday, December 5, 2014 99 East C Street Suite 111 Upland, California 91786 REPORTED BY: MELISSA L. GARIBAY CSR NO. 12488 PARK AVENUE DEPOSITION SERVICE 740 NORTH GAREY AVENUE POMONA, CA 91767 (800) 447-3376 1 APPEARANCES OF COUNSEL: 2 For the Plaintiff and Witness: 3 4 5 6 BRIGGS LAW CORPORATION BY: CORY J. BRIGGS, ESQ. 99 East C Street Suite 111 Upland, California 91786 (619) 949-7115 7 8 9 10 11 12 For the Defendant San Diego Tourism Marketing District Corporation: COLANTUONO, HIGHSMITH & WHATLEY BY: JENNIFER L. PANCAKE, ATTORNEY AT LAW 300 South Grand Avenue Suite 2700 Los Angeles, California 90071 (213) 542-5708 13 ALSO PRESENT: 14 TIM NOLAN, VIDEOGRAPHER 15 16 17 18 19 20 21 22 23 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 147 1 I N D E X 2 3 WITNESS: KARIN LANGWASSER 4 EXAMINATION BY: 5 Jennifer L. Pancake PAGE 151 6 7 8 9 QUESTIONS WITNESS INSTRUCTED NOT TO ANSWER PAGE LINE 10 166 10 11 167 11 12 174 17 13 175 1 14 185 13 15 196 4 16 197 6 17 197 13 18 198 22 19 199 10 20 205 13 21 22 23 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 148 1 I N D E X (continued) 2 3 4 5 E X H I B I T S 6 DEFENDANT'S DESCRIPTION PAGE Second amended notice of deposition and request for production of documents 152 Printout of California e-Postcard confirmation for 2013 196 2013 Federal and State tax returns and correspondence from Langwasser & Company, dated November 19, 2014 160 2012 Federal and State tax returns and correspondence from Langwasser & Company, dated November 19, 2014 160 Photocopy of check from State of California, dated February 8, 2013 161 Bylaws of San Diegans for Open Government 163 Bylaws of All People's Breakfast Organizing Committee 163 Application for Certificate of Revivor 191 Application of Relief from Contract Voidability 191 7 18A 8 9 19 10 11 19A 12 13 20A 14 15 21A 16 22A 17 18 23A 19 24A 20 21 25A 22 23 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 149 1 Upland, California 2 Friday, December 5, 2014 3 9:10 A.M. 4 -o0o- 5 6 THE VIDEOGRAPHER: Good morning. 7 We're on the record at 9:10 a.m., on 8 December 5th, 2014, for the videotaped deposition of 9 Ms. Karin Langwasser. We're taping this deposition at 10 99 East C Street, in Upland, California, in the action 11 entitled San Diegans for Open Government versus City of 12 San Diego, et al. 13 My name is Tim Nolan. I'm a videographer 14 representing Videotek West, Los Angeles. 15 reporter is Ms. Melissa Garibay on behalf of Park Avenue 16 Court Reporters. 17 Volume II. 18 19 20 21 And the court This is the beginning of Disk 1 of Would counsel please identify yourselves for the record. MS. PANCAKE: Jennifer Pancake on behalf of San Diego Tourism Marketing District Corporation. 22 MR. BRIGGS: Cory Briggs for plaintiff. 23 And for the record, attorney Carmen Brock from 24 the City of San Diego informed us by e-mail that she won't 25 be attending today. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 150 1 THE VIDEOGRAPHER: Thank you. 2 The witness may be re-sworn. 3 4 KARIN LANGWASSER, 5 called as a witness, having been first duly sworn by the 6 deposition officer, testified as follows: 7 8 9 EXAMINATION BY MS. PANCAKE: 10 Q. Good morning, Ms. Langwasser. 11 A. Good morning. 12 Q. Do you remember the admonitions that we went 13 over on the first day of your deposition? 14 and instructions for -- All the rules 15 A. Yes, I do. 16 Q. Do you need me to go over those again for you 17 today? 18 A. I do not. 19 Q. Okay. Are you on any kind of medication or are 20 there any physical or other conditions that would prevent 21 you from telling the truth to the questions that I'll be 22 asking you today? 23 A. No. 24 Q. Do you have any physical conditions, are you 25 taking any medication, or do you have any other conditions PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 151 1 that would prevent you from recalling facts that may have 2 occurred at some point in the past? 3 A. Besides being close to 50, no. 4 Q. Is there any reason that we can't get your best 5 testimony here today? 6 A. No. 7 Q. Okay. This is Day 2 of your deposition, and we 8 sent out a second amended notice of deposition that I'm 9 going to mark as Exhibit No. 18[A] to your deposition. 10 (Defendant's Exhibit 18A was marked for 11 identification by the court reporter.) 12 BY MS. PANCAKE: 13 Q. Have you seen Exhibit 18[A] before? 14 A. Yes, I have. 15 Q. This includes a list of documents that you were 16 required to bring to the -- excuse me -- that you were 17 requested to bring to the deposition. 18 No. 1 through 36 are the same requests that were included 19 in your first notice of deposition, and Document Request 20 No. 37 is new. 21 22 Document Requests So I want you to take a look at this. Have you seen the document requests prior to today? 23 A. Yes. 24 Q. Last time you did not bring any documents with 25 you to the deposition. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 152 1 And as to Categories 1 through 36, do you have 2 any records that are responsive to those requests at this 3 time? 4 MR. BRIGGS: Let me just say at this time that 5 the documents -- the reason she didn't bring documents with 6 her to the last deposition is, number one, she didn't have 7 any and, number two, my client, in response to other 8 discovery by your office and the City Attorney's office, 9 has turned over everything that would be responsive, so you 10 already had everything. 11 also responsive to Category 37 on your new amended notice. 12 That would have included documents With that said, there are two documents that 13 were created on November 19th, after your last deposition. 14 Generally speaking, they are 2012 federal and state tax 15 returns, and 2013 federal and state tax returns. 16 zero returns. 17 I'm giving you a copy of those right now. That is the extent of anything responsive to 18 Categories 1 through 37. 19 BY MS. PANCAKE: 20 They are Q. Ms. Langwasser, you heard what your attorney 21 said about the additional documents that you've brought 22 with you today. 23 Other than these two documents, do you have any 24 other documents that are responsive to the Requests No. 1 25 through Request No. 36? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 153 1 A. No. 2 Q. But my question is, do you have -- do you have 3 4 any records that are responsive? A. 5 6 7 I just answered your question. No. Q. I have no files. Okay. I have no records. And as to Category No. 37, which asks for documents pertaining to corporate suspension of SDOG. 8 9 I did not keep any files for this entity. Do you have any records pertaining to SDOG'S corporate suspension? 10 MR. BRIGGS: As I said already, all responsive 11 documents have been turned over to you -- all responsive 12 non-privileged documents. 13 that would implicate a third party's right of privacy, they 14 wouldn't have been turned over -- not necessarily they 15 wouldn't be turned over to you, but you have everything 16 responsive to all 37 categories on your notice, Jenny. 17 BY MS. PANCAKE: 18 19 Q. You've heard your attorney -- your attorney's comments. 20 21 Okay. If there's anything in there My question to you was, do you have any documents relating to the suspension of SDOG? 22 A. No, I don't. 23 Q. Ms. Langwasser, what is the difference between a 24 25 treasurer and a CFO? MR. BRIGGS: Objection. Calls for a legal PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 154 1 conclusion. 2 You can answer if you know. 3 THE WITNESS: 4 BY MS. PANCAKE: 5 6 I don't know. Q. Well, have you been designated as the treasurer of SDOG? 7 A. Yes. 8 Q. And have you been designated as the CFO of SDOG? 9 A. I don't know. 10 Q. Do you know what the difference between a 11 treasurer and a CFO is? 12 A. I think I just said "I don't know." 13 Q. How many years have you worked in the finance 14 and accounting industry? 15 A. 25. 16 Q. Have you ever had an occasion to hear the term 17 "CFO" -- 18 A. Of course. 19 Q. -- "chief financial officer"? 20 A. Of course. 21 Q. And what determines what the duties of a CFO A. They're -- they vary based on the company or 22 23 24 25 are? entity and the size and the style of management. Q. And is it something that is determined by the PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 155 1 company as to what the duties of a CFO are, or is it 2 something that's a -- certain standards of the industry 3 that govern the duties of a CFO? 4 A. 5 6 As it relates to me? MR. BRIGGS: I'm going to object. for a legal conclusion. 7 You can answer if you know. 8 THE WITNESS: 9 10 It also calls As it relates to me? BY MS. PANCAKE: Q. Well, as it relates to your understanding of the 11 term "CFO," based on your 25 years of experience in the 12 field of finance and accounting. 13 A. It's based on company need, client need. 14 Q. And -- 15 A. I've never worked as a CFO, just for the record. 16 Q. Have you ever volunteered as a CFO? 17 A. Absolutely -- no. 18 19 20 I volunteered as treasurer, sitting on a board. Q. So is there a difference, in your mind, as between the two jobs? 21 A. I think so. 22 Q. What's the differences? 23 A. In my mind, one's more operational and one's 24 25 more a figurehead. Q. What's the more operational one? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 156 1 A. Chief financial officer would most likely be a 2 little more operational, depending on the size of the 3 entity, what's needed, and what's happening. 4 people use those terms interchangeably. I think some 5 Q. Do you use them interchangeably? 6 A. Probably. 7 Q. How many organizations do you serve as a 8 volunteer treasurer for? 9 A. I don't know. 10 Q. Can you give me an estimate? 11 A. No. 12 Q. Well, I really am not -- we don't really want a 13 I can give you a guess. guess. 14 What would your guess be? 15 A. Currently or in the past? 16 Q. Currently. 17 A. Currently? 18 Q. And what about your entire experience? 19 A. Probably with 30 or 40 different ones throughout 20 Six, seven. my years of practice. 21 Q. And what do you base this -- your guess on? 22 A. Just the lists I have in my head. 23 Q. Now, you testified earlier that you really 24 haven't done very much, if anything, in your capacity as 25 treasurer for SDOG. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 157 1 Do you recall that testimony from our last -- 2 A. I do. 3 Q. -- deposition? 4 5 Who handled the corporation's finance -- or financial activities if it wasn't you? 6 7 MR. BRIGGS: speculate. 8 9 Objection. You're asking her to She's already told you she's the treasurer. MS. PANCAKE: Right. And she's testified before that she hasn't done any really treasurer activities. 10 MR. BRIGGS: Your question also lacks a 11 foundation because you are assuming that there are 12 financial activities for her to deal with, and she's 13 already told you there are no financial activities in this 14 organization. 15 BY MS. PANCAKE: 16 17 Q. activities of the SDOG corporation? 18 19 Do you know if anyone has handled the financial MR. BRIGGS: Objection. Vague as to the term "financial activities." 20 You can answer if you know what she means. 21 THE WITNESS: 22 23 24 25 I don't know. BY MS. PANCAKE: Q. You don't know, or you don't know what the question means? A. I don't know who has handled the financial PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 158 1 activities -- 2 Q. Who has -- 3 A. -- if there are any. 4 Q. Who handled the accounting activities on behalf 5 6 7 8 9 of SDOG if it was not you? A. no accounting activities. Q. Who has handled the preparation of corporate documents for SDOG? 10 11 There -- to the best of my knowledge there were MR. BRIGGS: Objection. Vague as to the meaning of "corporate documents." 12 You mean financial or other corporate documents? 13 MS. PANCAKE: 14 Well, let's start with financial. BY MS. PANCAKE: 15 Q. Who has handled the financial -- 16 A. We gave you the tax returns you've done -- that 17 you have here; right? 18 Q. These are the new documents you just gave me. 19 A. Yes. 20 21 So we prepared those. My staff prepared those and my review. Q. Okay. Other than the tax returns that you have 22 given me that are dated, it appears, November 19th, 2014, 23 who prepared any other financial corporate documents on 24 behalf of SDOG? 25 A. Well, according to some information you PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 159 1 presented there has been some financial documents 2 prepared -- there's a notice or something that I signed, 3 and then maybe a statement of information that I signed. 4 And I believe that Cory's office -- Cory's staff has 5 prepared some legal and other information. 6 7 Q. dated November 19th -- 8 9 Other than the two documents that you gave me Which we'll actually just mark right now as Exhibit 19[A] and Exhibit 20[A] to the deposition. 10 (Defendant's Exhibits 19A and 20A were 11 marked for identification by the court 12 reporter.) 13 BY MS. PANCAKE: 14 Q. Other than Exhibit 19[A] and Exhibit 20[A] and 15 any documents that may have been prepared by Cory or Cory's 16 office, who prepared any of the other financial documents 17 related to the corporation? 18 A. I don't know. 19 Q. Who prepared any of the other documents related 20 to the corporation that may or may not -- that may not be 21 related to finance matters? 22 A. I don't know. 23 Q. Ms. Langwasser, I'm showing you a document that 24 I marked as Exhibit 21[A]. 25 /// PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 160 1 (Defendant's Exhibit 21A was marked for 2 identification by the court reporter.) 3 BY MS. PANCAKE: 4 Q. Have you seen Exhibit 21[A] before? 5 A. Not that I recall. 6 7 MR. BRIGGS: But I see -- You've answered it. BY MS. PANCAKE: 8 Q. Do you recognize what Exhibit 21[A] is? 9 A. Sure. 10 Q. And what is it? 11 A. It's a check from the State of California. 12 Q. And it's made out to San Diegans for Open 13 Government? 14 A. Yes. 15 Q. Do you know whether this check has ever appeared 16 in any accounting for the SDOG organization? 17 A. I do not know. 18 Q. Who is responsible for the accounting for the 19 SDOG organization? 20 MR. BRIGGS: 21 probably 50 times now. 22 MS. PANCAKE: Objection. Asked and answered I think it's only about 9:20, so I 23 can't -- I don't think I really asked this 50 times 24 already. 25 MR. BRIGGS: You did in -- you did in your last PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 161 1 deposition. 2 3 MS. PANCAKE: Okay. Well, that was a while ago. I'm trying to just -- I'm trying to -- 4 MR. BRIGGS: 5 MS. PANCAKE: You're trying to drag this out. No, I'm not. I'm trying to make 6 sure that we can get this witness's best testimony. 7 BY MS. PANCAKE: 8 9 Q. So can -- please answer the question. need it read back, I can have the court reporter read it 10 back for you. 11 A. I don't know. 12 Q. What happened to this check? 13 14 MR. BRIGGS: Objection. Lacks foundation. You don't even know whether it was cashed. 15 MS. PANCAKE: 16 about. 17 BY MS. PANCAKE: 18 19 If you Q. That's what I'm asking the witness Do you know if anything happened to this check, other than it being issued by the State of California? 20 A. I do not know. 21 Q. Do you know whether the check was ever cashed? 22 A. I don't know. 23 Q. Ms. Langwasser, I'm showing you a document that 24 I'm marking as Exhibit 22[A] to your deposition. 25 /// PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 162 1 (Defendant's Exhibit 22A was marked for 2 identification by the court reporter.) 3 BY MS. PANCAKE: 4 5 Q. And I'm also showing you a document that I'm marking as Exhibit 23[A] to the deposition. 6 (Defendant's Exhibit 23A was marked for 7 identification by the court reporter.) 8 BY MS. PANCAKE: 9 Q. Do you recognize Exhibit 22[A]? 10 A. Have I seen and read it before, or what do you 11 mean "recognize"? 12 MR. BRIGGS: 13 THE WITNESS: 14 what it means? 15 BY MS. PANCAKE: 16 Q. Do I know what it is? Do I know Have you seen Exhibit 22 before? 17 18 Do you recognize. MR. BRIGGS: Actually, isn't -- aren't these exhibits to her prior deposition transcript? 19 MS. PANCAKE: I think one of them was, but I 20 don't have that -- I don't have the actual transcript with 21 me. You guys have the originals. 22 THE WITNESS: 23 last time. 24 BY MS. PANCAKE: 25 Q. Yeah. I think you showed it to me I think only one of them was attached, so I want PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 163 1 2 to just make sure that we have a complete record. A. And I think you showed me one that I signed. 3 MR. BRIGGS: 4 deposition transcript? You don't have a copy of the 5 MS. PANCAKE: I didn't bring it with me. 6 THE WITNESS: Yeah. 7 was questioning my signature on. 8 BY MS. PANCAKE: 9 Q. Okay. This is the one that she So you're looking at, right now, 10 Exhibit 23[A], which, for the record, is the bylaws of the 11 All People's Breakfast Organizing Committee. 12 that we asked you a number of questions about 13 Exhibit 23[A] -- about the All People's Breakfast 14 Organizing Committee bylaws, but I don't believe that we 15 asked you any questions about Exhibit 22[A]. 16 And I think So my question -- my first question is, are you 17 aware of whether or not there have been any amendments to 18 Exhibit 22[A]? 19 A. I don't recall. 20 Q. Is it your understanding that your duties as 21 treasurer or chief financial officer are governed by the 22 provisions of Exhibit 22[A]? 23 24 25 MR. BRIGGS: Objection. It calls if for a legal conclusion. But you can tell her your understanding. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 164 1 2 3 THE WITNESS: Yes. BY MS. PANCAKE: Q. Ms. Langwasser, are you aware of whether there 4 have been any amendments to the articles of incorporation 5 since -- or let me -- let me rephrase that. 6 Are you aware of whether there have been any 7 amendments to the articles of incorporation for the SDOG 8 corporation? 9 10 MR. BRIGGS: I'm going to object. The question's vague and ambiguous. 11 Number one, you showed her the original articles 12 for All People's Breakfast and the certificate of amendment 13 changing the name. 14 about the certificate of amendment? 15 covered this ground last time. 16 again, you need to be clearer. 17 18 21 I mean, you've -- you If you're going to cover it If you know what she's getting at, you're welcome to answer. 19 20 Are you asking her about the original, THE WITNESS: I don't remember. BY MS. PANCAKE: Q. Have there been any amendments since your last 22 deposition occurred, amendments to the articles of 23 incorporation? 24 MR. BRIGGS: 25 THE WITNESS: That you know of. I don't know. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 165 1 BY MS. PANCAKE: 2 3 Q. Have there been any amendments to the bylaws of the corporation since your last deposition? 4 A. I don't know. 5 Q. Since your last deposition, have you become a 6 member of SDOG? 7 A. I don't know. 8 Q. You don't know? 9 A. Huh-uh. 10 Q. Have you agreed to become a member of SDOG since 11 your last deposition? 12 MR. BRIGGS: Well, first of all, Jenny, we gave 13 you a list of the members we're relying on for standing 14 purposes, and those are the only people that are going to 15 be discussed as members in this case. 16 which I don't know to be the case, I would object on her 17 associational rights -- grounds of her associational rights 18 of privacy. 19 organizations she's a member of. 20 standing. It's really none of your business what 21 MS. PANCAKE: 22 MR. BRIGGS: 23 MS. PANCAKE: 24 25 So even if she had, She's not being used for Well -That's all that matters. -- I'm asking this witness, who is -MR. BRIGGS: She's not going to answer. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 166 1 MS. PANCAKE: -- appointed as the treasurer -- 2 excuse me -- treasurer or CFO of the organization, 3 whether -- since the last deposition, whether or not she 4 has agreed to become a member of the organization. 5 MR. BRIGGS: 6 question. 7 BY MS. PANCAKE: 8 9 Q. She's not going to answer the She has a right of privacy. Ms. Langwasser, are you going to follow your attorney's instruction? 10 A. Yes. 11 Q. Ms. Langwasser, do you have pro bono clients? 12 MR. BRIGGS: Objection. 13 your business. 14 going to answer the question. 15 BY MS. PANCAKE: Her business is none of She has a right of privacy. She's not 16 Q. Are you going to follow your attorney's 17 instruction? 18 A. Yes. 19 Q. Is SDOG one of your pro bono clients? 20 MR. BRIGGS: 21 THE WITNESS: 22 23 24 25 You can answer that one. Yes. BY MS. PANCAKE: Q. How many hours have you spent on SDOG matters that are not related to this deposition in 2014? A. I don't know. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 167 1 Q. If you can give me an estimate. 2 A. In 2014? 3 Q. Uh-huh. 4 5 6 MR. BRIGGS: Unrelated to this lawsuit. BY MS. PANCAKE: Q. Unrelated -- unrelated to either preparation for 7 or attending or anything that has to do with your 8 deposition. 9 A. Can we take a break? 10 Q. No, you can't. 11 MR. BRIGGS: 12 THE WITNESS: 13 MR. BRIGGS: 14 You have to answer the question. Answer the question. I don't -I mean, if you don't know, you don't know. 15 THE WITNESS: 16 point. 17 BY MS. PANCAKE: It's pure speculation at this 18 Q. Why would that be -- why is it speculation? 19 A. Because I don't know off the top of my head. 20 21 MR. BRIGGS: There's your answer. BY MS. PANCAKE: 22 Q. Okay. 23 A. I don't know. 24 Q. Wait, wait, wait. 25 Can you give me -- MR. BRIGGS: No. You cannot -- She gave you the answer. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 168 1 MS. PANCAKE: No. 2 THE WITNESS: I don't know. 3 MS. PANCAKE: You guys are -- she's giving a 4 vague and evasive answer -- 5 THE WITNESS: It's not evasive. 6 MS. PANCAKE: -- so that she can go outside and 7 talk to you, and get instructed on how to answer this 8 question. 9 10 THE WITNESS: Right. BY MS. PANCAKE: 11 Q. What -- 12 A. Do you want to know what my answer is? 13 I'll say it. 14 Here, There is an issue with another lawsuit that 15 brang into question my license, and so I don't know if I 16 need to include that time for responding to that notice. 17 We discussed that notice from the State Board of 18 Accountancy last time. 19 that into my hours because that took about 10 hours of my 20 time to respond to that. I don't know if you want me to add 21 Q. And that would be the -- 22 A. And that would be -- 23 Q. -- LiMandri complaint? 24 A. Yes. 25 LiMandri, Mandri. or his name, I don't know. Whatever her name was I don't recall. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 169 1 Q. Okay. 2 A. Do you understand? 3 Q. -- understand that. 4 A. That's what I wanted to ask him. 5 Q. Okay. 6 7 Well, that -- I can -- MR. BRIGGS: So, Jenny -- BY MS. PANCAKE: 8 Q. 9 So other than -Just a minute. 10 Other than -- 11 MR. BRIGGS: 12 So, Jenny, we're going to lay down a ground rule No, no, no. 13 now. 14 from seeking information from her attorney so that she can 15 give you accurate answers, this deposition's over. 16 pull that stunt again. 17 question on the record in front of you. 18 You pull that stunt again and prevent the witness MS. PANCAKE: Don't She should not have had to ask that Don't do it again. And I think it's improper for you 19 to ask to drag your client out so that you can instruct her 20 on how to answer the question. 21 of -- 22 MR. BRIGGS: 23 MS. PANCAKE: 24 MR. BRIGGS: 25 MS. PANCAKE: This is the deposition Jenny --- Ms. Langwasser. Jenny -If I want to take the deposition PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 170 1 of you, Cory, I can go to court, get a court order to do 2 that, and we can have another day where I can ask you 3 questions about SDOG. 4 about SDOG -- But today I'm asking Ms. Langwasser 5 MR. BRIGGS: Jenny -- 6 THE WITNESS: 7 MR. BRIGGS: -- not you. Jenny, please do not try to paper 8 the record so that you can show the judge a single page out 9 of the transcript where you say that I was trying to drag 10 her out, when the fact of the mater is she was the one who 11 asked to take a break. 12 clarification from her attorney. 13 doing that again or you will be done with your deposition. 14 BY MS. PANCAKE: 15 Q. She is the one who wanted to get Don't prevent her from Ms. Langwasser, other than time that you spent 16 with respect to the deposition in this SDOG case and any 17 time that you spent with respect to the LiMandri Account -- 18 Board of Accountancy complaint, what is your best estimate 19 as to how many hours you spent on SDOG matters in 2014? 20 A. Including the tax returns we presented to you 21 here, Exhibits 19[A] and 20[A], and my staff time, or do 22 you not want my staff time? 23 My staff had about two hours in the preparation 24 of those tax returns. I had a half an hour in the review 25 and of looking at the documentation. And then maybe PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 171 1 another half an hour of just miscellaneous questions of 2 Cory's staff, or Cory coming in and saying something or 3 another, I don't even remember what, but hardly any time at 4 all. 5 Q. Okay. Other than the preparation of the tax 6 returns, which we've marked as Exhibits 19[A] and 20[A], 7 how much time did you spend, not counting that? 8 MR. BRIGGS: 9 THE WITNESS: 10 11 MR. BRIGGS: She just told you. A half an hour. Half an hour. BY MS. PANCAKE: 12 Q. A half an hour for 2014? 13 A. Uh-huh. 14 Q. And what about for 2013, how much time did you 15 spend on SDOG matters? 16 A. I don't recall. 17 Q. Do you have any estimate at all? 18 A. No. 19 Q. Did you spend any time on SDOG matters in 2013? 20 A. I can't remember what I had for dinner last No. 21 night much less how many hours I spent on one particular 22 client in 2013. 23 Q. 24 spend for -- 25 A. I have over 2,000 clients. Do you keep time records of how much time you Not for my -- PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 172 1 Q. -- SDOG? 2 A. Not for my pro bono clients, I don't. 3 Q. Do you have an estimate as to how much time you 4 spent on SDOG matters in 2012? 5 6 A. pro bono clients. 7 8 MR. BRIGGS: She just wants to know if you have an estimate for 2012. 9 10 I just said I don't keep time records for my THE WITNESS: No. BY MS. PANCAKE: 11 Q. Okay. And for any years prior to 2012, do you 12 have an estimate for any of those years as to how many 13 hours you've spent -- 14 A. No. 15 Q. -- on SDOG matters? 16 A. No. 17 Q. Have you ever discussed any SDOG matters with 18 Pedro Quiroz? 19 20 MR. BRIGGS: Objection. Asked and answered last time. 21 MS. PANCAKE: No. I think we -- I think I asked 22 her last time if she had any correspondence, and the way 23 that you objected and that we defined correspondence was 24 letters or e-mails. 25 /// PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 173 1 2 3 BY MS. PANCAKE: Q. So I'm following up with whether or not you had any discussions with Pedro Quiroz regarding SDOG matters. 4 MR. BRIGGS: Jenny, when I don't instruct the 5 witness not to answer you end up wasting time with your 6 response. 7 You can answer that question. 8 THE WITNESS: 9 10 11 I don't know. BY MS. PANCAKE: Q. Have you ever discussed any SDOG matters with Richard Lawrence? 12 A. I don't recall. 13 Q. Have you ever discussed any SDOG matters with 14 anyone other than Cory Briggs or a member or employee of 15 the Briggs Law Corporation? 16 A. I don't know. 17 Q. Since your last deposition, has there been any 18 resolution on the LiMandri complaint? 19 MR. BRIGGS: 20 privacy. 21 answer that question. 22 BY MS. PANCAKE: Objection. She has a right of It's none of your business. 23 Q. 24 instruction? 25 A. She's not going to Are you going to follow your attorney's Yes. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 174 1 Q. Have you submitted any additional documents to 2 the Board of Accountancy on the LiMandri complaint 3 subsequent to your last deposition? 4 5 MR. BRIGGS: BY MS. PANCAKE: 6 7 Q. 10 Do you know who has had the actual responsibility for running the corporate affairs of SDOG? 8 9 Same objection; same instruction. MR. BRIGGS: Objection. Vague, not to mention asked and answered several times now. BY MS. PANCAKE: 11 Q. Do you understand the question? 12 A. Yes. 13 Q. And who has had the effective response -- excuse 14 me. Who has had the actual responsibility for running the 15 corporate affairs of SDOG? 16 MR. BRIGGS: The question's also vague as to the 17 reference of "who." Are you talking about individuals or 18 are you talking about the board of directors? 19 MS. PANCAKE: 20 MR. BRIGGS: 21 24 25 You can answer if you know what she is getting at. 22 23 I'm asking -- THE WITNESS: I don't know. BY MS. PANCAKE: Q. Has anyone, other than Cory or members of Cory's office, the Briggs Law Corporation, had the responsibility PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 175 1 for actually running the SDOG organization? 2 MR. BRIGGS: Objection. Lacks a foundation. 3 one has ever said that I or my staff or my office has the 4 responsibility for running the organization. 5 BY MS. PANCAKE: 6 Q. Ms. Langwasser, do you believe that Cory or his 7 office has a responsibility for running the SDOG 8 organization? 9 10 No MR. BRIGGS: Again, the question's improper. And, actually, her belief is irrelevant. 11 I'm the organization's lawyer. You know that. 12 Every witness on the board that you've deposed has told you 13 that the board runs the organization and that I'm the 14 lawyer. 15 the last deposition. 16 trying to use up your three hours of your time covering old 17 ground. You even got those answers from this witness at So I'm not sure why you're just 18 If you know the answer, you can tell her. 19 But, Jenny, you're just trying to run out the 20 clock. 21 22 THE WITNESS: BY MS. PANCAKE: 23 24 25 I don't know. Q. Do you know who runs the day-to-day affairs of SDOG? MR. BRIGGS: Jenny -- it's the same objection, PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 176 1 Jenny. 2 3 THE WITNESS: BY MS. PANCAKE: 4 5 Q. MR. BRIGGS: Objection as to the term "business operations." 8 9 Do you know who actually handles the business operations of SDOG? 6 7 I don't know. It's a nonprofit, it's not in business, so what could you possibly mean by "business operations"? 10 If you know what she's getting at -- 11 THE WITNESS: 12 MR. BRIGGS: 13 I don't know. -- you can answer. BY MS. PANCAKE: 14 Q. Do you know who handles the operations of SDOG? 15 A. I don't know. 16 Q. Do you know who handles the activities that SDOG 17 may engage in? 18 19 MR. BRIGGS: You know who handles the lawsuits, what other activities are you talking about? 22 23 If you know what she's talking about, you can answer. 24 25 Vague as to "activities." 20 21 Objection. THE WITNESS: The board. /// PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 177 1 BY MS. PANCAKE: 2 Q. And you're a member of the board; correct? 3 A. I'm a non-voting member of the board. 4 Q. But you're a member of the board; correct? 5 A. Uh-huh. 6 Q. Do you have any -- any involvement with the 7 activities of SDOG? 8 handles the activities, as a board member, have you had any 9 kind of involvement with any SDOG activities? 10 As you have testified that the board MR. BRIGGS: Jenny, objection. This is -- this 11 was the entire subject of the last deposition session. 12 This is what you spent your time covering last time. 13 are you doing this again? 14 the same ground, we're going to end the depo. 15 Judge Wohfeil, that's W-o-h-f-e-i-l, that you had other 16 questions to ask, and you're now just plowing the same 17 field. If you're just going to cover 18 MS. PANCAKE: 19 through the deposition transcript. 20 MR. BRIGGS: 21 22 23 Why I disagree, Cory. You told I've gone I am asking -- Which you didn't bring with you today; right? MS. PANCAKE: I have the transcript. I don't have the exhibits. 24 MR. BRIGGS: 25 MS. PANCAKE: Huh. I have the transcript. It's right PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 178 1 here. 2 MR. BRIGGS: 3 MS. PANCAKE: 4 I trust you. I don't have the exhibits that are attached to it. 5 MR. BRIGGS: Well, this isn't an exhibit topic. 6 MS. PANCAKE: 7 So I don't appreciate you telling me that I'm I understand that. 8 rehashing old ground. 9 questions that I think need to be followed up on. 10 11 12 13 14 I have gone through, I'm asking So my question was, as to this witness -BY MS. PANCAKE: Q. What was your involvement as to the activities of SDOG, if any? A. Well, I think we've already been through it. 15 think that you've presented me forms that I've signed, 16 you've presented me -- on occasion. 17 tax returns that I've done. 18 articles of organization. 19 forms that need to be signed. 20 all Briggs Law Corporation that does the signing of the 21 forms -- or does the preparation of the forms, except for 22 those two tax returns. 23 Q. I I've presented you two You -- I have signed the I complete any and sign any I don't keep files. It's So other than the documents that you've provided 24 today, which are Exhibit 19[A] and 20[A], and any of the 25 documents that we've attached as exhibits, you're not aware PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 179 1 of any other involvement that you had with SDOG activities? 2 A. I -- 3 Q. Is that accurate? 4 A. I can't recall any other activities. 5 Q. Ms. Langwasser, have you delegated any 6 responsibilities for SDOG matters to Cory Briggs or the 7 Briggs Law Corporation? 8 9 10 MR. BRIGGS: Objection. Vague as to the term "delegate." BY MS. PANCAKE: 11 Q. Do you understand what delegating means? 12 A. Yes, I do. 13 Q. Have you delegated any responsibilities that you 14 may have with respect to SDOG to the Briggs Law Corporation 15 or to Cory Briggs? 16 A. No, I haven't delegated. I'm sure that there's 17 been some communications between him and I on who's going 18 to do what as far as the tax preparation. 19 office would handle it sometimes, and these two years they 20 asked me to prepare, so it was -- there's communications 21 that way. 22 then I guess I've delegated. 23 Q. And so his So if you think that that's called delegation, Other than the preparation of the Exhibits 19[A] 24 and 20[A], did the prior tax returns of the organization 25 get prepared by Mr. Briggs or the Briggs Law Corporation? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 180 1 A. To the best of my knowledge. 2 Q. To the best of your knowledge, yes? 3 A. Yes. 4 Q. In your prior testimony you said that there were 5 documents that were required to be sent to the Secretary of 6 State on a biannual basis. 7 Do you recall that testimony? 8 A. Yes. 9 Q. Okay. 10 11 MR. BRIGGS: her. THE WITNESS: 15 information. 16 BY MS. PANCAKE: 18 You don't get to ask But if you recall what they are, you can tell 14 17 Objection. those sorts of list-everything questions in a deposition. 12 13 What documents are those? Q. Okay. I believe there was a statement of And I don't want to -- I'm not trying to trick you, and I know this was a long time ago. 19 It says, 20 "Are you aware if whether any correspondence that 21 may mention you has been sent to the Secretary of 22 State?" 23 A. And I wasn't aware. 24 Q. And -- wait. 25 And your answer was, "Well, I am sure there's documents that indicate PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 181 1 that I'm treasurer that are filed with the Secretary 2 of State on an annual or biannual basis." 3 And then it says -- my next question was, 4 "How do you know that?" 5 And your answer was, 6 "Because it's a part of the filing requirements 7 when you're a non-profit." 8 9 And my question is, do you know what -- what documents were you talking about when you mentioned 10 documents that needed to be filed on an annual or biannual 11 basis? 12 13 A. The statement of information, which you then subsequently presented to me. 14 Q. And is it your testimony that statements of 15 information need to be submitted on an annual basis for a 16 non-profit corporation? 17 MR. BRIGGS: 18 conclusion. 19 BY MS. PANCAKE: 20 Q. Objection. Calls for a legal You can answer. 21 MR. BRIGGS: 22 THE WITNESS: 23 entities are biannual. 24 off the top of my head. 25 /// You can answer. Some entities are annual and some I don't know which ones are which I have to look. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 182 1 BY MS. PANCAKE: 2 3 Q. Do you know what type of entity SDOG is? one that is required to file statements of information -- 4 A. I just said -- 5 Q. -- annually -- 6 A. -- I don't know. 7 Is it up? Do you want me to go look it I can Google it for you. 8 Q. I just -- 9 A. I'm tired of being asked this question. 10 Q. I'm going to show you Page 72 of your prior 11 testimony. 12 like, on around Line 20 where it says -- it says, "Huh-uh," 13 or -- can you just make -- I just want to make sure that 14 that's a "no" answer on -- 15 16 There's a couple of references down, it looks MR. BRIGGS: Are you -- BY MS. PANCAKE: 17 Q. I just want to make sure. 'Cause "uh-huh" and 18 "huh-uh" sometimes are transcribed the same, and I want to 19 make sure if that was a "yes" or "no." 20 MR. BRIGGS: She will make corrections to the 21 transcript if that's not what she said when she reviews the 22 transcript, the time for which has not yet lapsed. 23 not going to -- she's not going to edit her transcript here 24 in this forum. 25 /// PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 She's 183 1 BY MS. PANCAKE: 2 3 Q. Okay. transcript. So I'm not asking you to edit the I'm asking you to -- 4 MR. BRIGGS: 5 MS. PANCAKE: 6 Hang on. BY MS. PANCAKE: 7 8 Yes, you are. Q. I'm asking you whether or not a "yes" or "no" question -- 9 Did you recall receiving the subpoena that we 10 testified about -- that you testified about earlier and 11 that I asked you about earlier, did you recall receiving 12 the document personally? 13 14 MR. BRIGGS: BY MS. PANCAKE: 15 16 Which subpoena? Q. The subpoena that was served on you for attendance at this deposition. 17 MR. BRIGGS: She already testified that no 18 subpoena was served on her, so to ask her about the 19 subpoena that was served on her is either some sort of 20 trick or you're misstating her testimony. 21 BY MS. PANCAKE: 22 Q. Ms. Langwasser, do you remember at your last 23 deposition that we asked -- I asked a lot of questions and 24 you testified about a subpoena that was served in this 25 case? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 184 1 A. Yes, I remember. 2 Q. Okay. 3 And one of my questions was, do you remember actually receiving the document personally? 4 MR. BRIGGS: 5 THE WITNESS: 6 7 From a process server? Or from my staff? BY MS. PANCAKE: Q. I am asking -- the question was, do you recall 8 actually receiving the document personally, and I want to 9 know, is it a "yes" or a "no"? 10 A. It's a "yes," I received the document 11 personally. 12 or from one of my staff members. 13 Q. I don't recall if it was from a process server Ms. Langwasser, with respect to the LiMandri 14 complaint, what were the complaints against you that were 15 made by that party? 16 MR. BRIGGS: 17 privacy. 18 BY MS. PANCAKE: 19 20 21 Q. Objection. She has a right of She's not going to answer the question. Ms. Langwasser, are you going to follow your attorney's instructions? A. 22 Yes. MR. BRIGGS: Jenny, you shouldn't waste any more 23 time asking her about the LiMandri complaint. 24 BY MS. PANCAKE: 25 Q. Ms. Langwasser, we discussed, at your last PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 185 1 deposition, certain checks that were payable to you by the 2 City of San Diego. 3 4 Do you recall those questions and that topic of discussion? 5 A. Yes, I do. 6 Q. Since that time, have you learned anything about 7 why those checks were payable to you? 8 A. No, I haven't. 9 Q. Ms. Langwasser, have you been convicted of any 10 misdemeanors relating to truthfulness, honesty, or 11 veracity? 12 A. No. 13 Q. Have you been convicted of any misdemeanors 14 related to crimes of moral turpitude? 15 A. No. 16 Q. Are you aware that at some point in time the 17 SDOG corporation was suspended? 18 A. Yes. 19 Q. Are you familiar generally with the issue of 20 corporate suspensions? 21 A. Yes. 22 Q. What does that mean? 23 24 25 MR. BRIGGS: Objection. Calls -- BY MS. PANCAKE: Q. If a corporation -- PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 186 1 2 MS. PANCAKE: interrupt you. 3 4 5 6 I'm sorry, Cory. I didn't mean to I was going to try to clarify. MR. BRIGGS: Go ahead and clarify. BY MS. PANCAKE: Q. Are you aware generally of what it means if a corporation is suspended? 7 A. Yes. 8 Q. And can you explain to me generally what your 9 10 understanding is. A. The State of California revokes its privilege of 11 doing business in the State of California until such 12 time that -- it's usually paperwork or tax returns haven't 13 been filed appropriately -- until such time that they can 14 prove those documents have been filed, and then the 15 suspension is lifted. 16 an issue that I've seen. And it's not usually an issue, not 17 Q. Do you know why SDOG was suspended? 18 A. I believe it was failure to file a form. 19 Q. Do you know what form? 20 A. No. 21 Q. Do you know when SDOG was suspended? 22 A. No. 23 Q. Do you know whether SDOG was ever revived? 24 25 MR. BRIGGS: at the last deposition. I think you showed her the revivor You asked this. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 187 1 THE WITNESS: I -- I have some recollection that 2 I have seen some kind of revivor. 3 my memory on that, but I -- 4 BY MS. PANCAKE: I would like to refresh 5 Q. Do you know when SDOG was revived? 6 A. No. 7 Q. Do you know what steps were taken to revive 9 A. No. 10 Q. Do you know who took steps to revive SDOG? 11 A. No. 12 Q. Did you participate in the process of reviving 14 A. I don't recall. 15 Q. Is reviving a corporation something that the 8 13 16 SDOG? SDOG? treasurer or CFO would typically participate in? 17 MR. BRIGGS: 18 Do you mean for this organization or an 19 organization generally? 20 BY MS. PANCAKE: 21 22 23 Q. Objection. Vague. I mean generally, based on your experience in the finance and accounting field, and the tax field, and -A. Occasionally, I would say, it happens. If it's 24 a small entity, they don't have a legal department, and we 25 determine that they've been suspended. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 188 1 2 Sometimes we run across that information and we'll do an application for -- for the -- 3 Oh, God. I just lost the word. 4 -- for it to be revived. Sorry. The certificate -- 5 we'll do the application for the certificate of revivor in 6 my firm. 7 don't know. 8 don't know what is standard. 9 10 Whether that happens throughout the industry, I Q. I've always practiced in a small firm and I For the other non-profits that you're involved in, have you ever participated in a revival process? 11 A. No. 12 Q. Are you aware of the steps that were taken to 13 revive SDOG? 14 A. No. 15 Q. Your previous testimony we talked about SDOG 16 meetings. 17 18 Do you recall that testimony and that topic of discussion? 19 A. Vaguely. 20 Q. You testified -- the question that I asked you 21 22 23 was, "Have you ever attended [sic] any meetings on any SDOG matters?" 24 And you said, "Yes." 25 So I'm going to ask a follow-up question to PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 189 1 that. 2 Other than Cory Briggs or members of the Briggs 3 Law Corporation, who was in attendance at any meeting that 4 you attended where SDOG matters were discussed? 5 A. No one. 6 Q. Ms. Langwasser, do you own or operate or act as 7 a representative for an owner or operator of any hotel or 8 vacation rental property in the City of San Diego where 9 that property is rented out for a period of less than 10 11 30 days? A. 12 No. Wait a second. 13 Q. Yes. 14 A. Hotel? 15 Real property? No. 16 Q. Is there an -- was there a -- 17 A. Well, I have a client that is in San Diego, but 18 they don't rent real property. 19 representative. 20 21 Q. Okay. I understand. So you asked if I was a Thank you for that clarification. 22 So your client that owns property in San Diego, 23 whom you act for a rep -- as a representative, do they rent 24 that property out -- 25 A. It's not real property. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 190 1 Q. Okay. 2 A. No. 3 Q. -- occupancy -- excuse me -- a 4 Does that client have a hotel -- transient occupancy -- 5 A. No. 6 Q. -- certificate? 7 A. No. 8 Q. Okay. 9 I'm going to show you a document that I'm marking as Exhibit -- 10 MR. BRIGGS: 11 MS. PANCAKE: 12 (Defendant's Exhibit 24A was marked for 13 identification by the court reporter.) 14 15 16 24[A]. -- 24[A]. BY MS. PANCAKE: Q. And I'm also going to show you a document that I've premarked as Exhibit No. 25[A]. 17 (Defendant's Exhibit 25A was marked for 18 identification by the court reporter.) 19 20 BY MS. PANCAKE: Q. 21 Let's start with Exhibit No. 24. Ms. Langwasser, have you ever seen this document 22 before? 23 A. I think maybe you showed me one of the -- 24[A] 24 in the last deposition. 25 time I saw it. And I think that was the first I can't recall ever seeing 25[A]. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 191 1 2 Q. Okay. Do you know what the difference is between Exhibit 24[A] and 25[A]? 3 One of them says, "In the Matter of the 4 Application for Certificate of Revivor," and one of them 5 says, "In the Matter of the Relief from Contract 6 Voidability." 7 A. I don't know the difference. 8 9 10 MR. BRIGGS: You -- well, do you mean the legal difference or the physical difference between the pieces of paper? 11 MS. PANCAKE: Well, we can see the physical 12 difference between the pieces of paper. 13 witness -- 14 BY MS. PANCAKE: 15 Q. I'm asking this Based on your understanding of the corporate 16 suspension and revival process, do you have an 17 understanding as to what the difference is between applying 18 for a certificate of revivor and applying for relief from 19 contract voidability? 20 A. No. 21 Q. Do you recognize any of the handwriting on 22 Exhibit 24[A]? 23 A. No. 24 Q. Do you exhibit -- do you recognize any of the 25 handwriting on Exhibit 25[A]? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 192 1 A. No. 2 Q. Do you recognize the phone number on 3 Exhibit 24[A] and 25[A]? 4 A. Yes. 5 Q. Whose phone number is that? 6 A. Briggs Law Corp. 7 Q. Do you recognize the name Keri Taylor? 8 A. Yes. 9 Q. Who is Keri Taylor? 10 A. She's a paralegal for Briggs Law Corporation. 11 Q. Is she also an employee of your company? 12 A. No, she's not. 13 MS. PANCAKE: Cory, I would like to take a quick 14 break just to take a look at these documents that you've 15 produced today. 16 If you guys want to go off the record, it's fine with me. It's going to be less than five minutes. 17 MR. BRIGGS: 18 THE VIDEOGRAPHER: 19 We're off the record. 20 (Recess.) 21 THE VIDEOGRAPHER: 22 We're on the record. 23 24 25 That's fine. The time is 10:04. The time is 10:13. BY MS. PANCAKE: Q. We're back on the record, Ms. Langwasser. You realize you're still under oath? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 193 1 A. Yes. 2 Q. And as a result of having taken a break, is 3 there any testimony that you've given today that you wish 4 to change, modify, or explain or add to? 5 A. I'd like to clarify one thing. 6 Q. Okay. 7 A. You asked me about whether or not I was on -- a 8 voting member of the board, and I said I was a non-voting 9 member. I vote only in a tie situation, and never as it 10 relates to anything that -- with my cousin, Cory. 11 never had to vote. And I've 12 So that's the clarification I'd like to make. 13 MS. PANCAKE: Okay. And I'd also like to make a 14 clarification for the record that when we went off the 15 record the court reporter advised me that the exhibits from 16 the last deposition went through Exhibit 20, and today I 17 started the exhibits at No. 18. 18 sure that we have a clear record is I've renumbered the 19 exhibits. 20 today. 21 second amended notice of the deposition. 22 be the 2013 federal return and the correspondence from the 23 Langwasser Company dated November 19th, 2014. 24 is also correspondence from the Langwasser Company dated 25 November 19th, 2014, relating to the 2012 federal and So what I've done to make I've added an "A" after all the exhibits from So starting with 18A, which is the amended -Exhibit 19A will Exhibit 20A PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 194 1 California tax returns. 2 the State of California, dated February 8th, 2013. 3 Exhibit 22A is a copy of the bylaws of San Diegans for Open 4 Government. 5 All People's Breakfast Organizing Committee. 6 is a copy of the application for certificate of revivor for 7 San Diegans for Open Government. 8 the application of relief from contract voidability. 9 Exhibit No. 21A is the check from Exhibit 23A is a copy of the bylaws from Exhibit 24A Exhibit 25A is a copy of I apologize for the -- any confusion that the 10 misnumbering created, but I think with the addition of "A" 11 after all of the exhibits from today, that it's 12 sufficiently clear. 13 BY MS. PANCAKE: 14 15 Q. Do you understand that, Mrs. Lang -- Ms. Langwasser? 16 A. Yes. 17 Q. And do you have any kind of -- is there any 18 problem with proceeding with the exhibits as they've been 19 marked, with the "A" on them? 20 A. Nope. 21 Q. Okay. 22 25 We're going to start with Exhibit 19A. 23 24 You provided two documents today. Can you explain to me what Exhibit 19A is. A. It's a copy of federal and state tax returns required by an exempt organization. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 195 1 2 Q. And are these the first tax returns that you've prepared for SDOG? 3 A. To the best of my recollection, yes. 4 Q. And why was the tax return attached or -- excuse 5 me. 6 7 Why were the tax returns that are attached as part of Exhibit 19A prepared by you? 8 9 MR. BRIGGS: privilege. Objection. Attorney-client She's not going to answer that question. 10 answer would require her to disclose attorney-client 11 communications. 12 BY MS. PANCAKE: 13 Q. Her Are you able to answer the question in any way 14 without discussing communications that you may have had 15 with your attorney on this issue? 16 A. No. 17 Q. I'm showing you an exhibit that we marked as 18 Exhibit 19, which we talked about at your prior deposition. 19 And Exhibit 19 appears to be a postcard tax return for the 20 time period January 1 through December 31 of 2013. 21 (Defendant's Exhibit 19 was previously 22 marked for identification by the court 23 reporter.) 24 25 BY MS. PANCAKE: Q. Do you see Exhibit 19? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 196 1 A. Yes. 2 Q. And Exhibit 19A includes a tax return that 3 appears to be for the same time period. 4 Do you see that? 5 A. Yes. 6 Q. Why were two tax returns filed for the same 7 tax -- same time period? 8 9 MR. BRIGGS: MS. PANCAKE: 11 witness. 12 BY MS. PANCAKE: 14 Q. Well, I'm going to ask the Do you know why two tax returns were prepared for the same period? 15 16 Attorney-client privilege, and I'm instructing the witness not to answer. 10 13 Objection. MR. BRIGGS: I'm going to -- you're not going to back into an attorney-client communication. 17 MS. PANCAKE: Well, I'm not asking her for an 18 attorney-client priv -- communication. I'm asking her 19 whether or not she knows why two tax returns were prepared 20 for the same period. 21 one answer. 22 that -- I mean, I'm not entitled to know any instructions 23 that you gave her, so I'm not going into attorney-client 24 communications. 25 if she knows why two tax returns were prepared for the same If she says "no," then that -- that's If she says "yes," then any correspondence But the witness should be able to answer PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 197 1 time period. 2 MR. BRIGGS: 3 question. 4 information. 5 a backdoor in. 6 BY MS. PANCAKE: 7 Q. No. She's not going to answer that It would require her to divulge attorney-client She's not going to answer it. You're trying Ms. Langwasser, in order to answer the question 8 of whether you know why -- no -- if whether you know why 9 two tax returns were filed for the same period, would you 10 have to draw on confidential communications that you may 11 have had with your attorney? 12 A. Yes. 13 Q. Do you find it unusual that two tax returns were 14 filed for the same period? 15 A. No. 16 Q. Why not? 17 A. Occasionally you have to duplicate a filing when 18 19 20 the initial filing's not posting to an account. Q. Do you know whether the initial filing posted to SDOG's account? 21 A. It's my understanding it didn't. 22 Q. And what's your understanding based on? 23 MR. BRIGGS: I'm going to object on 24 attorney-client privilege, and instruct the witness not to 25 answer. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 198 1 2 BY MS. PANCAKE: Q. Other than information -- let me back up. 3 4 MS. PANCAKE: What was the question that I asked, Ms. Reporter? 5 (The previous question was read back by the court 6 reporter as follows: 7 "QUESTION: 8 on?") 9 BY MS. PANCAKE: 10 Q. And what's your understanding based Did you make any kind of inquiry to determine 11 whether or not the original tax return for the period of 12 January 1, 2013, to December 31, 2013, properly posted? 13 MR. BRIGGS: I'm going to object. The 14 organization's tax relationship with the State of 15 California is outside the scope of discovery and none of 16 your business. 17 contained in it is certainly public because it's a 18 non-profit. 19 has nothing to do with this lawsuit, and so I'm going to 20 instruct the witness not to answer. 21 BY MS. PANCAKE: The filing itself and the information But your question goes into information that 22 Q. Are you going to follow your attorney's 23 instructions? 24 A. Yes. 25 Q. Did anyone from your office make any kind of PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 199 1 inquiry to determine whether the original filing of the tax 2 return for the period January 1, 2013, to December 31, 3 2013, failed to properly post? 4 MR. BRIGGS: 5 THE WITNESS: 6 You can answer that if you know. Yes. BY MS. PANCAKE: 7 Q. And who from your office made the inquiry? 8 A. Staff accountant. 9 Q. And what was that person's name? 10 A. Rosa Huerta. 11 Q. What did Ms. Huerta do to make that 12 13 determination? A. I don't know. 14 MR. BRIGGS: 15 MS. PANCAKE: 16 MR. BRIGGS: 17 The answer's out there. 18 BY MS. PANCAKE: 19 Q. Okay. I'm going to -You're going to? Well, she said, "I don't know." When you stated that one of the reasons 20 that you would submit a second tax return for the same time 21 frame is that if it failed to properly post. 22 Do you recall that testimony? 23 A. Yes. 24 Q. What does it post -- when you talk about failing 25 to properly post, what does that mean? Post to what? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 200 1 A. The California portal. 2 Q. What's that? 3 A. A state provided Web site. 4 Q. And what information is provided on that 5 6 Web site? A. A lot of information is provided on that 7 Web site. 8 filed and posted for clients. 9 see if any estimated tax payments were made for clients. 10 Q. We use that Web site to see if tax returns were We also use that portal to So is it your testimony that someone from your 11 staff made an inquiry, determined that the tax return that 12 we marked as Exhibit 19 had improperly posted, and 13 therefore, you filed the tax return that's included in 14 Exhibit 19A? 15 A. 16 deemed it necessary to process again. 17 18 19 20 21 22 She determined that one wasn't on record and Are you confused about the information there? Q. Well, I'm just looking at Exhibit 19, and there's a line on it that says, "We received your FTB 199N California e-Postcard on August 5, 2014, 03:37 P.M." So in light of -- did you notice that when 23 you -- when you were testifying and explaining the 24 difference between these two? 25 MR. BRIGGS: You weren't asking her -- PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 201 1 objection. 2 asking her about why they filed or attempted to file a 3 subsequent one. 4 about -- now I'm confused about the exhibits, frankly. 5 But -- 6 7 You weren't asking her about 19. So if you have a specific question THE WITNESS: This is the original one that was -- 8 MR. BRIGGS: 9 MS. PANCAKE: 10 MR. BRIGGS: 11 THE WITNESS: 12 MR. BRIGGS: 13 THE WITNESS: 14 You were 19 is -Exhibit 19 --- is from last time? Right, Lawrence. Yeah. 19A. And then this one is the one that we prepared. 15 MR. BRIGGS: 16 MS. PANCAKE: So what's the question? Hang on. Let me -- I just want to 17 make sure we don't -- I'm going to -- this is Page 1 of 18 Exhibit 19A, I'm going to mark Page 2 of 19A, and Page 3 of 19 19A. 20 BY MS. PANCAKE: 21 Q. Other than a failure to properly post, is there 22 any other reason that you would file a duplicate tax 23 return? 24 A. No. 25 Q. Were you aware that the tax return that was PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 202 1 filed that we've marked as Exhibit 19 states that the -- 2 states, 3 4 "We received your FTB 199N California e-Postcard on August 5, 2014, 03:37 P.M." 5 Prior to today, were you aware of that? 6 A. Yes. 7 Q. And does the fact that the return has been 8 indicated that it was received mean that it was -- it 9 failed to post? 10 A. That was my conclusion, yes. 11 Q. And what was your conclusion based on? 12 A. The fact that it wasn't on the portal, like I 13 said before. 14 Q. And what's the reason that you've -- 15 A. There is no reason besides electronic failure. It's very common. 16 Our state is not very good at processing documents, nor is 17 our federal government, for that matter. 18 Q. 19 Exhibit 19A. 20 Ms. Langwasser, I'm showing you Page 1 of Is that your signature? 21 A. It's an electronic facsimile. 22 Q. Page 3 of Exhibit 19A states that, "This is not 23 24 25 an amended return." Are you aware of that statement in Page 3 of Exhibit 19A? PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 203 1 A. No. Where? Okay. 2 Q. Do you know, is the tax return the same tax 3 return that you previously submitted, or was it a different 4 return that you prepared and then submitted? 5 6 A. Well, first I would like to say I didn't prepare this, as you know. 7 Q. Prepared -- you're talking about Exhibit 19? 8 A. 19. 9 Q. Okay. 10 A. It was prepared by somebody else. 11 Q. Do you know who -- you don't know who prepared A. I'm assuming Lawrence -- Mr. Lawrence prepared 12 it? 13 14 it. I don't know. 15 Cory could tell me if I asked him. 16 I don't recall at this point. I'm sure However, you only have an amended return if the 17 government has something on file. 18 an amended, they would say there's not an original. 19 need to submit an original. 20 21 You Does that make sense to you? Q. Ms. Langwasser, I'm showing you Exhibit 20A. 22 23 If I submitted this as Looking at Page 1 of Exhibit 20A, is that your signature? 24 A. It's an electronic facsimile of my signature. 25 Q. Can you turn to Page 3 of Exhibit 20A. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 204 1 2 Have you seen Exhibit 20A, Page 3, prior to today? 3 A. 4 filed return. 5 This is 2012. 6 7 Well, this is the -- this is the originally Oh, no. This -- yeah. Yes, I have. Yes. Q. Are you aware of whether or not there were any 8 other tax returns filed for SDOG for the period of 9 January 1, 2012, through December 31, 2012? 10 A. I'm not aware. 11 Q. I'm sorry. 12 A. Not aware. 13 Q. Not aware of whether there are any. 14 15 Sorry. I didn't hear you. Why did you file two tax returns on behalf of SDOG after your last deposition? 16 MR. BRIGGS: Objection. Attorney-client 17 privilege, and instructing the witness not to answer. 18 BY MS. PANCAKE: 19 Q. Are there any reasons, other than reasons that 20 would require you to divulge confidential communications 21 between you and Cory Briggs or Briggs Law Corporation, that 22 explain why you filed tax return on behalf of SDOG after 23 your last deposition? 24 25 A. No. MS. PANCAKE: I have no further questions. PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 205 1 2 MR. BRIGGS: Since we have the same reporter, can we just incorporate the same stipulation? 3 MS. PANCAKE: 4 MR. BRIGGS: 5 Thank you. 6 THE VIDEOGRAPHER: 7 8 9 10 11 Yes, we can. So stipulated. This is end of Disk 1 of 1. The time is 10:33. We're off the record. (Whereupon the stipulation from KARIN LANGWASSER'S VOLUME I deposition was redacted as follows: "MS. PANCAKE: I would suggest a stipulation that 12 after the court reporter has accurately and 13 truthfully transcribed today's proceedings, that the 14 original transcript be sent to the office of 15 Mr. Briggs. 16 deposition transcript to Ms. Langwasser. Mr. Briggs will agree to forward the 17 "And Ms. Langwasser will have 30 days to review 18 the transcript, make any changes that you feel are 19 necessary to the answers that you gave, and sign the 20 transcript under penalty of perjury. 21 "Mr. Briggs will advise my office of the fact that 22 Ms. Langwasser has signed the transcript, as well as 23 any changes that she has made, within that 30-day 24 period. 25 original, and -- if he agrees to bring it to a Mr. Briggs may maintain custody of the PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 206 1 proceeding where it has been requested upon 2 reasonable notice. 3 "That if the -- we further stipulate that if 4 the original signed transcript is lost, stolen, 5 otherwise unavailable, destroyed, an unsigned 6 certified copy can be used in its place. 7 other stipulation is that in the event that the 8 deposition is not signed by the witness, an 9 unsigned certified copy can be used in place of 10 the original one. 11 "MR. BRIGGS: And the So stipulated.") 12 (At 10:33 A.M., the taking of the deposition 13 of KARIN LANGWASSER, was concluded.) 14 15 16 17 18 19 20 21 22 23 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 207 1 PENALTY OF PERJURY CERTIFICATE 2 3 4 I hereby certify under penalty of perjury that I 5 have read the foregoing transcript. 6 were noted by me, and the same is now a true and correct 7 transcript of my testimony. 8 9 Corrections, if any, Executed on this ____ day of ______________, 2014, at____________________________________. 10 11 12 ___________________________ KARIN LANGWASSER 13 14 15 16 17 18 19 20 21 22 23 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 208 1 REPORTER'S CERTIFICATE 2 3 4 I, Melissa L. Garibay, a certified shorthand 5 reporter within and for the State of California, do hereby 6 certify: 7 That prior to being examined, the witness named in 8 the foregoing deposition, KARIN LANGWASSER, was sworn by me 9 to testify to the truth, and nothing but the truth. 10 That the said deposition, taken down by me in 11 stenotype at the time and place therein stated, was 12 thereafter reduced to typewriting by computer-aided 13 transcription under my direction, and is an accurate 14 transcription of the oral proceedings in this matter, to the 15 best of my ability. 16 I further certify that I am not in any way 17 interested in the event of this action and that I am not 18 related to any of the parties thereto. 19 Dated this 18th day of December, 2014. 20 21 22 ____________________________________ 23 Melissa L. Garibay, CSR No. 12488 24 25 PARK AVENUE DEPOSITION SERVICE (800) 447-3376 740 NORTH GAREY- POMONA, CA 91767 209