DUG/sid 2/9/2006
BEFORE THE PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA
Joint Application of Southern California Edison Company and San Diego Gas & Electric Company for the 2005 Nuclear Decommissioning Cost Triennial Proceeding to Set Contribution Levels for the Companies' Nuclear Decommissioning Trust Funds and Address Other Related Decommissioning Issues. |
Application 05-11-008 (Filed November 10, 2005) |
ADMINISTRATIVE LAW JUDGE'S RULING
ON THE DIVISION OF RATEPAYER ADVOCATES' MOTION TO COMPEL
This matter came before the Commission on January 27, 2006, on the Division of Ratepayer Advocates' (DRA) Motion for Order Compelling Response Data Request ORA-1, Item 4, dated December 2, 2005. DRA sought complete income tax returns for Southern California Edison Company's (Edison) Nuclear Decommissioning Trusts for six sites.1 Specifically, from 2000 to date, DRA asks for:
A. Form 1041, US Income Tax Return for Estates and Trusts
B. Form 8800, Application for an Additional Extension of Time to File a U.S. Return for a Partnership, REMIC or for Certain Trusts
C. Form 541, California Fiduciary Income Tax Return
D. Form 2220, Underpayment of Estimated Tax by Corporations (IRS)
E. Form 5806, Underpayment of Estimated Tax by Corporations (CFTB)
F. Form 100, California Corporate Franchise or Income Tax Return, and
G. Form 1120ND, Return for Nuclear Decommissioning Funds and Certain Related Persons.
DRA filed its motion pursuant to Rule 45 of the Commission's Rules of Practice and Procedure (Rules), omitting citation to Resolution ALJ-164, a declaration and a draft order.2 Nevertheless, exercising our discretion under Rule 87, we will consider DRA's motion for an order to compel due to the significant nature of the request as filed.
Edison did not reply to the motion within 10 days, on or before February 5, 2006, as permitted by Resolution ALJ-164.
DRA's Justification
According to the Motion, on January 3, 2006, one month after the Data Request, Edison informed DRA that it would not provide the requested tax forms but instead allowed DRA to review them in Edison's office, a month later, for approximately two hours. DRA asserts it was not allowed to take photocopies, nor did it have sufficient opportunity to complete its analysis at that time. DRA does not indicate why there was a further one-month's delay, or whether it agreed to the restricted time, although DRA did indicate to Edison its objections to these restrictions. DRA asserts it requires access in order to examine Edison's request regarding the decommission trusts' actual return, including annual gains and losses, expenses, including fees and compensation, portfolio composition, tax overpayments, and disbursements.3
DRA asserts that it has the right and authority to obtain copies and review Edison's state and federal income tax returns, citing the Public Utilities Code which grants the Commission staff broad discovery powers under §§ 314(a) and 582.4
1 As indicated in the Motion, p. 1. The forms' captions were found on the websites of the Internal Revenue Service (IRS) and the California Franchise Tax Board (CFTB).
2 Resolution ALJ-164, dated September 16, 1992: Establishes a Law and Motion Procedure to Hear Discovery Disputes and Other Procedural Motions.
3 Motion, p. 2.
4 § 314(a): "The commission, each commissioner, and each office and person employed by the commission may, at any time, inspect the accounts, books, paper, and documents of any public utility." § 582: "Whenever required by the commission, every public utility shall deliver to the commission copies of any or all maps, profiles, contracts, agreements, franchises, reports, books, accounts, papers, and records in its possession or in any way relating to its property or affecting its business . . ."
