Skip to Main Content Mary Wheat, Deputy Director of Enforcement Mary Wheat has served the state of California for 27 years and was most recently the Assistant Director in the Filing Division at Franchise Tax Board. She has extensive enforcement experience and has led and managed large projects including Earned Income Tax Credit and Business Entity Return Analysis. Her experience includes working closely with the FTB’s criminal investigation bureau, Secretary of State, Employment Development Department, IRS and the Attorney General. She brings with her a background in fairly administering law to ensure taxpayers file and pay the correct amount. She served as a member of the Enterprise Data to Revenue Team and successfully optimized processes, products, services, compliance and resources to better service the citizens of California with their tax obligations. Mary has represented FTB in all aspects of the Department’s processing and enforcement operations by speaking at public and private events such as Board Meetings, The California Society of CPA’s, The California Society of Enrolled Agents and California Taxpayers Association. She has played an integral part as a member of the Customer Service Team to create a culture of customer experience via education, personas, and customer journeys to enhance and improve processes within FTB. In addition to working at FTB, she volunteers as a mentor for the Intergovernmental Management Training Program (IGMT), a non-profit organization that is a training ground for top-level state, federal and city managers. She studied at Humboldt State University and Sacramento State University with a concentration in Business Management.