The Franchise Tax Board (FTB) of the State of California had several tax cases during 2006. The first case I will discuss involves Saud S. Rayyis, (MD) . Mr. Rayiss was 69 years old when he was sentenced to three years in state prison on April 17, 2006. He pleaded guilty to one count of tax evasion in February 2006. According to court documents, Rayiss was implicated at a local health clinic in a staged affair. accidental activity program. After failing to file his tax returns from 1998 to 2002, Mr. Rayyis claimed more than $4 million. In addition to the 3 years in state prison, the doctor will have to pay fines, restitution and penalties of up to $800,000. I firmly believe that Mr. Rayyis deserved his punishment and would consider filing his tax returns in the coming years. Deciding not to file your state income tax returns is unacceptable and unethical as a citizen of the state. Another FTB case led to the arrest of a Fontana, Southern California woman on May 2, 2006. Judi Ann Templeton, 61, was arrested on May 2, 2006, on charges of tax evasion, filling false income tax declaration and fraudulently obtaining refunds. Judi was suspected of overstating medical and dental deductions on her family's tax returns from 1999 to 2001 and writing a series of checks without sufficient funds. Templeton's husband and sons were unaware of the false statements and checks. She is charged with 10 counts of fraudulently obtaining refunds, 9 counts of filing false tax returns and one count of tax evasion. Templeton's actions resulted in a loss of more than $26,000, excluding penalties, interest and investigation costs. Each count carries a maximum sentence of three years in state prison. Judi's actual sentence is unknown... middle of paper ...... and will be shared between the receiver, Hernandez and the intermediaries. Hernandez falsely characterized approximately 33 students as eligible to receive Federal Pell Grants. Hernandez kept approximately $72,525 from the program for his personal use; however, the total amount of his participation in the scheme was approximately $200,000. I strongly believe that Hernandez had too much access to the system to falsify a federal application for financial aid. Either he had too much access or someone knew what he was doing and allowed him access. Several "middlemen" were persecuted, but only Hernández was sentenced to prison. Again, I think Hernandez's actions were wrong and he should receive prison time restitution fines, but I also think Texas Tech University should review its internal control and submission and review processes. signing federal financial aid applications..