P. v. Quint CA6

Filed 4/29/13 P. v. Quint CA6 NOT TO BE PUBLISHED IN OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SIXTH APPELLATE DISTRICT

THE PEOPLE, H036833 (Santa Clara County Plaintiff and Respondent, Super. Ct. No. CC757213)

v.

GERALD H. QUINT,

Defendant and Appellant.

Defendant Gerald H. Quint appeals a judgment entered following his plea of no contest to making a false statement for the purposes of reducing the rate of workers‟ compensation insurance (Ins. Code, §§ 11760, subd. (a), 11880, subd. (a)), failing to file a corporate tax return (Rev. Tax Code, § 19706), failing to supply information to the Employment Development Department (EDD) (Unemp. Ins. Code, § 2117.5), failing to collect and pay unemployment insurance tax (Unemp. Ins. Code, § 2118.5). The court ordered defendant to pay restitution in the amount of $2,794,162.14 to a number of insurers and government agencies, including $541,198 to the Franchise Tax Board. On appeal, defendant asserts he was denied effective assistance of counsel because his attorney failed to object to the amount of restitution ordered to be paid to the Franchise Tax Board.

STATEMENT OF THE FACTS AND CASE Defendant was the general manager of New Century Transportation (New Century), a bus, limousine and shuttle service in Santa Clara County until 2004, when he became president. Susan Strommel, who was a codefendant with defendant in the lower court, was president, secretary and treasurer of New Century until 2004. New Century had a contract with Santa Clara County‟s Valley Transportation Authority to provide shuttle services for Altamont Commuter Express train and San Jose‟s Downtown Area Shuttle. From 2002 until 2005, New Century failed to report $11 million in revenue. Consequently, defendant and Strommel failed to pay over $480,000 in state corporate and personal income taxes. Between 2004 and 2006, New Century failed to report over $4.5 million in wages paid to its employees to the EDD. Defendant and Strommel deducted over $280,000 in personal income taxes from New Century employees, but did not remit that money to EDD. Between 2003 and 2006, State Compensation Insurance Fund (State) provided workers‟ compensation insurance for New Century‟s employees. During that time, New Century under-reported its payroll to State, resulting in lost premium amounts of over $1.3 million. New Century also under-reported its payroll to additional workers compensation insurance carriers, resulting in unpaid premiums of approximately $1 million to First Comp Insurance and $181,680 to Insurance Corporation of New York. In addition, New Century failed to file a California Corporate Income Tax Return for the tax year 2007, and failed to supply any information within the time required for that tax year. In April 2008, in case No. CC757213, defendant was charged in a 48-count information with making a false statement for the purposes of reducing the rate of workers‟ compensation insurance (Ins. Code, §§ 11760, subd. (a), 11880, subd. (a);