Decisions Month Year Cite Decision Type Issues
Charles Walden and Deborah Anderson, Charles Walden and Walden Structures, Inc. November20182018-OTA-209NonprecedentialR&D credit (IRC 41; R&TC 23609)
David Stone and Christine Germaine StoneDecember20182018-OTA-208NonprecedentialLate-filing penalty (R&TC 19131)
Mark MorganSeptember20182018-OTA-207NonprecedentialEstimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714)
Penny ThinnesDecember20182018-OTA-201NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
Pon Nyong YiDecember20182018-OTA-205NonprecedentialLate filing penalty (R&TC 19131)
Jawfen ChenAugust20182018-OTA-206NonprecedentialCalculation of basis; Accuracy-related penalty (RTC 19164)
Norbert T. Faure-Goda and Erica Faure-GodaJune 20182018-OTA-202NonprecedentialOther state tax credit (R&TC 18001)
Eric A. ThoresonAugust20182018-OTA-203NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
Anthony OttlingerSeptember20182018-OTA-204NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
Alejandro M. TavaresDecember20182018-OTA-199NonprecedentialFederal adjustment; Interest abatement
Ricardo Hofer and Marcia L. HoferDecember20182018-OTA-198NonprecedentialLate payment penalty (R&TC 19132)
Dane McCartneyDecember20182018-OTA-197NonprecedentialStatute of limitations (R&TC 19306)
Keith J. PonthieuxDecember20182018-OTA-196NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714)
William StrachanDecember20182018-OTA-195NonprecedentialFederal adjustment; Employee business expenses
Dermatology Management, LLCNovember20182018-OTA-194NonprecedentialLiability for minimum tax; Late filing penalty (R&TC 19172); Late filing penalty (R&TC 19131); Underpayment of estimated LLC fee penalty (R&TC 17942(d)(2)); Late payment penalty (R&TC 19132)
Shizue EndoNovember20182018-OTA-193NonprecedentialLate payment penalty (R&TC 19132)
Thi Bridge, LLCNovember20182018-OTA-192NonprecedentialLate filing penalty (R&TC 19172)
Frederico M. IsabellaNovember20182018-OTA-191NonprecedentialHead of household
Ronald K. RiachNovember20182018-OTA-190NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Paul ShevlinDecember20182018-OTA-189NonprecedentialSubstantiation of deductions
Guy R. Mancuso and Carin H. MancusoDecember20182018-OTA-188NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Tony AlfinoDecember20182018-OTA-187NonprecedentialSubstantiation of capital loss; Late filing penalty (R&TC 19131)
Jerry W. Stablein and Rebecca S. StableinDecember20182018-OTA-186NonprecedentialTaxability of paid family leave
Mark BrittonDecember20182018-OTA-185NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Smartmake, Inc.December20182018-OTA-184NonprecedentialLiability for minimum tax; Late filing penalty (R&TC 19131); SOS penalty (R&TC 19141); Estimated tax penalty (R&TC
Keith W. RowlandsDecember20182018-OTA-183NonprecedentialHead of household
Anthony SolanoDecember20182018-OTA-182NonprecedentialFederal adjustment; taxability of pension income
Michael Stavros and Diane M. StavrosDecember 20182018-OTA-181NonprecedentialLate payment penalty (R&TC 19132)
Gary R. LohseDecember20182018-OTA-180NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Charles G. Golding and Gwendalyn S. GoldingDecember 20182018-OTA-179NonprecedentialLate filing penalty (R&TC 19131)
Douglas Ahern Nurse Practitioner PCOctober20182018-OTA-178NonprecedentialLate filing penalty (R&TC 19172.5)
Melanie Phuong-Mai Ha and Mikell CruthirdOctober20182018-OTA-177NonprecedentialFederal adjustment; Taxability of wages
Keim Family PartnershipOctober20182018-OTA-176NonprecedentialInvestment partnership (R&TC 17955); Sourcing of income; Trade or business income; Late filing penalty (R&TC 19172); Interest abatement; Cost recovery fee
James K. Padgett and Shane PadgettNovember20182018-OTA-175NonprecedentialCalifornia method of taxing part-year residents
Raymond R. PrazenNovember20182018-OTA-174NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); cost recovery fee
Timothy Scott BarilNovember20182018-OTA-173NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Eric J. and Quendwa S. QuigleyNovember20182018-OTA-172NonprecedentialInterest abatement
Ryan M. AdamsNovember20182018-OTA-171NonprecedentialHead of household
J.B. Poindexter & Co., Inc. & SubsidiariesNovember20182018-OTA-170NonprecedentialLate filing penalty (R&TC 19131)
Janet L. RasakNovember20182018-OTA-169NonprecedentialHead of household
Michal Tabor and Kate TaborNovember20182018-OTA-168NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement
Katherine S. ThursbyNovember20182018-OTA-167NonprecedentialTaxability of health savings account distribution
David Dollison, Jr.November20182018-OTA-166NonprecedentialFederal adjustment; Joint and several liability
Cory RamirezNovember 20182018-OTA-165NonprecedentialHead of household
Leonid Reingold and Marina ReingoldNovember20182018-OTA-164NonprecedentialLate payment penalty (R&TC 19132)
Ronn and Adrienne EnglishNovember20182018-OTA-163NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136)
Mt. Whitney Farms, LLCOctober20182018-OTA-162NonprecedentialLate filing penalty (R&TC 19172)
Anna OstrovskyOctober20182018-OTA-161NonprecedentialLate filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Mediamate, LLCOctober20182018-OTA-160NonprecedentialLate filing penalty (R&TC 19172)
Brenda L. ShurtleffOctober20182018-OTA-158NonprecedentialLate payment penalty (R&TC 19132)
David Kashifi and Shakira KashifiOctober 20182018-OTA-157NonprecedentialJurisdiction; Bankruptcy; Federal adjustment
Frank BoyleOctober20182018-OTA-156NonprecedentialTaxability of paid family leave
John A. Vertullo and Barbara J. Vertullo (PFR)November 20182018-OTA-155NonprecedentialStandard for granting petition for rehearing
Khanitha Anderson (PFR)December20182018-OTA-153NonprecedentialStandard for granting petition for rehearing
Khanitha AndersonAugust 20182018-OTA-152NonprecedentialLLC fee; Late filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714)
Ronna J. Robertson (PFR)December20182018-OTA-151NonprecedentialStandard for granting petition for rehearing
Barbara L. HaynesAugust20182018-OTA-150NonprecedentialLate filing penalty (R&TC 19131)
A 'MON'S MC LLCAugust20182018-OTA-149NonprecedentialLate filing penalty (R&TC 19172)
BusinessSoft, Inc.August20182018-OTA-148NonprecedentialLate filing penalty (R&TC 19131); Late filing penalty (R&TC 19172.5); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement; cost recovery fee
Eugenio A. Edmund and Eneida H. EdmundAugust20182018-OTA-147NonprecedentialFederal adjustment
Freddie L. RaglandAugust20182018-OTA-146NonprecedentialStatute of limitations; Federal adjustment
John RobinsonAugust20182018-OTA-145NonprecedentialFrivolous appeal penalty (R&TC 19714)
Zoubek Consulting, LLCAugust20182018-OTA-144NonprecedentialLLC fee; Late filing penalty (R&TC 19131)
Karline Rachelle QuillmanAugust20182018-OTA-143NonprecedentialHead of household
Elizabeth NewberryAugust20182018-OTA-142NonprecedentialDemand penalty (R&TC 19133)
Luis A. Silva and Diana SilvaAugust20182018-OTA-141NonprecedentialFederal determination
Charles DavisAugust20182018-OTA-140NonprecedentialTaxation of military pension income
Anthony W. RobertsAugust20182018-OTA-139NonprecedentialLate filing penalty (R&TC 19131)
Stephen NashSeptember20182018-OTA-138NonprecedentialLate filing penalty (R&TC 19131)
YDB LLCSeptember20182018-OTA-137NonprecedentialDoing business; Late filing penalty (R&TC 19131); Late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated LLC fee penalty (R&TC 17942(d)(2))
BCG Investment, LLCSeptember20182018-OTA-136NonprecedentialLate filing penalty (R&TC 19172)
Matthew S. Dickerson and Brooke DickersonSeptember20182018-OTA-135NonprecedentialFederal adjustment
Glenda TurnerSeptember20182018-OTA-134NonprecedentialResident taxation
HSFC, Inc.September20182018-OTA-133NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Interest abatement
1315 South Pacific Street, LLCSeptember20182018-OTA-132NonprecedentialLate payment penalty (R&TC 19132)
Maria L. AhumadaSeptember20182018-OTA-131NonprecedentialFederal adjustment
Ken Duong and Mimi NgoSeptember20182018-OTA-129NonprecedentialLate filing penalty (R&TC 19131)
Joann Benintende (aka Joann Celeste) (PFR)September20182018-OTA-128NonprecedentialStandard for granting petition for rehearing
Jerry Neukam, Jr.September20182018-OTA-127NonprecedentialHead of household
William Martin SmithSeptember20182018-OTA-126NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
David BrownSeptember20182018-OTA-125NonprecedentialDemand penalty (R&TC 19133)
Frank HomenSeptember20182018-OTA-124NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee
Johnny Perez, Jr.September20182018-OTA-123NonprecedentialTaxability of sick leave payments
Thomas M. OseranskySeptember20182018-OTA-122NonprecedentialDemand penalty (R&TC 19133); Cost recovery fee; Lien fee
Satview Broadband, Ltd.September20182018-OTA-121NonprecedentialNexus; Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Demand penalty (R&TC 19133); Cost recovery fee; NQSF penalty (R&TC 19135)
Gerald F. Johnson and Barbara G. Johnson (PFR)October 20182018-OTA-120NonprecedentialStandard for granting petition for rehearing
Michael Lee and Shuan Lee (PFR)October20182018-OTA-118NonprecedentialStandard for granting petition for rehearing
Michael Lee and Shuan LeeMarch20182018-OTA-117NonprecedentialFederal adjustment
CLGT Solutions, LLCJuly20182018-OTA-113NonprecedentialLate filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); interest abatement
Mt Kemble Value Equity Fund I, LLCJuly20182018-OTA-112NonprecedentialLate filing penalty (R&TC 19131)
J. Chu-Hsiang Chi, M.D. Inc.August20182018-OTA-111NonprecedentialLate filing penalty (R&TC 19172.5); Cost recovery fee; Interest abatement
Anthony M. Genberg and Melissa M. Schlect-GenbergAugust20182018-OTA-110NonprecedentialFederal adjustment
Fabricio Mundo and Michelle R. MundoAugust20182018-OTA-109NonprecedentialFederal adjustment
Eddie A. Villarreal and Magdelena M. VillarrealAugust20182018-OTA-108NonprecedentialFederal adjustment
Joseph Ramelli and Gelila TekaAugust20182018-OTA-107NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Richard OsmondAugust20182018-OTA-106NonprecedentialHead of household
GE Riffel, LPAugust20182018-OTA-105NonprecedentialLate filing penalty (R&TC 19172); Cost recovery fee
Steve Moshi and Fiorella MoshiAugust20182018-OTA-104NonprecedentialFederal adjustment
Lupita SanchezAugust20182018-OTA-103NonprecedentialHead of household
Mark Edwin HolmAugust20182018-OTA-102NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714)
Yi ZhaoAugust20182018-OTA-100NonprecedentialHead of household
Ronald E. Pitt, Appealing Spouse and Sonia Ferezan (Formerly Pitt) Nonappealing SpouseAugust20182018-OTA-099NonprecedentialInnocent spouse
Jackie L. Lovato and Diane LovatoAugust20182018-OTA-098NonprecedentialIncome sourcing; California method of taxing part-year residents; Interest abatement
John V. BlackAugust20182018-OTA-097NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714)
Salofi Tautua'a and Lovely Tautua'aAugust20182018-OTA-096NonprecedentialMortgage interest deduction; Accuracy-related penalty (R&TC 19164)
De Balmann Family Holdings LLLPAugust20182018-OTA-094NonprecedentialLate filing penalty (R&TC 19131); Late filing penalty (R&TC 19172)
Richard T. ObergAugust 20182018-OTA-093NonprecedentialInnocent spouse
Marivel PulidoAugust20182018-OTA-092NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Interest abatement
CPM Pittsburg LLCSeptember20182018-OTA-091NonprecedentialLate payment penalty (R&TC 19132)
Dennis LiffMay20182018-OTA-090NonprecedentialStatute of limitations
Arthur Engelen and Teresa Smith-EngelenJune20182018-OTA-089NonprecedentialTaxability of pension income
Ernie AguilarJune20182018-OTA-088NonprecedentialNonresident taxation
Donna BomaritoJune20182018-OTA-087NonprecedentialInterest abatement
Mircea ManeaJune20182018-OTA-086NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Jean JungMarch20182018-OTA-085NonprecedentialFederal adjustment
Shane AugustJuly20182018-OTA-084NonprecedentialStatute of limitations
Donald Scott OlsenJuly20182018-OTA-083NonprecedentialHead of household
Jordan LebovichJuly20182018-OTA-082NonprecedentialFederal adjustment
Maria SimioneJuly20182018-OTA-081NonprecedentialStatute of limitations
Lantin Enterprise, Inc.July20182018-OTA-079NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Tag Marketing, Inc.July20182018-OTA-078NonprecedentialNexus; Late filing penalty (R&TC 19132); Late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136); Cost recovery fee
Dale R. Donohoe and Tamara K. DonohoeJuly20182018-OTA-074NonprecedentialLate payment penalty (R&TC 19132)
Kyle G. LarsenJuly20182018-OTA-073NonprecedentialIncome sourcing
Fukuko H. OkadaJuly20182018-OTA-072NonprecedentialAccuracy-related penalty (R&TC 19164)
Jay Wollenhaupt (PFR)July20182018-OTA-071NonprecedentialStandard for granting petition for rehearing
Michael J. George and Donya L. George (PFR)August20182018-OTA-070NonprecedentialStandard for granting petition for rehearing
Majid Ghaboosi and Nadereh Ansari (PFR)August20182018-OTA-069NonprecedentialStandard for granting petition for rehearing
Majid Ghaboosi and Nadereh AnsariMay20182018-OTA-068NonprecedentialFederal adjustment
Chriss W. Street (PFR)August20182018-OTA-067NonprecedentialStandard for granting petition for rehearing
Victor F. PachecoJune20182018-OTA-066NonprecedentialLate payment penalty (R&TC 19132)
Jeffrey FongJune20182018-OTA-065NonprecedentialLate filing penalty (R&TC 19131)
Joseph P. MarraJune20182018-OTA-064NonprecedentialLate filing penalty (R&TC 19131)
Marjorie L. McCameyJune20182018-OTA-063NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Steven R. Caldera and Lisa De La Cruz-CalderaJune20182018-OTA-062NonprecedentialYoung infant credit carryover
Daniel FarinoJune20182018-OTA-060NonprecedentialInnocent spouse
Judith CogenJune20182018-OTA-058NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Samantha FernandezJune20182018-OTA-057NonprecedentialFederal adjustment
DeWayne HarmonJune20182018-OTA-056NonprecedentialStatute of limitations; Substantiation of deductions; Late filing penalty (R&TC 19131)
Gerald Grenier and Kathy Grenier (PFR)June20182018-OTA-055NonprecedentialStandard for granting petition for rehearing
Alexander Fernandez and Charlene FernandezJune20182018-OTA-054NonprecedentialFederal adjustment
Denise StensonJune20182018-OTA-053NonprecedentialPremature distribution tax; Late filing penalty (R&TC 19131); Interest abatement
Ronald McConnellJune20182018-OTA-051NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Cost recovery fee
Hatling & Company, Inc.June20182018-OTA-050NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Cost recovery fee
Laurence G. Collier and Nina J. CollierMay20182018-OTA-048NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Mark ZobelMay20182018-OTA-047NonprecedentialHead of household
Ahmad Skouti and Faten KourMay20182018-OTA-046NonprecedentialNonrecognition of gain (IRC 1033); Accuracy-related penalty (R&TC 19164)
Desiree Robinson Moody (PFR)June20182018-OTA-045NonprecedentialStandard for granting petition for rehearing
Ranbir Sahni and Rekha Sahni (PFR)June 20182018-OTA-044NonprecedentialStandard for granting petition for rehearing
Margaret C. Yung and Wai Y. Yung (PFR)May20182018-OTA-043NonprecedentialStandard for granting petition for rehearing
Clifton Rose (PFR)May20182018-OTA-042NonprecedentialStandard for granting petition for rehearing
Kazlin Infinite Care, LLCMay20182018-OTA-041NonprecedentialLate filing penalty (R&TC 19131)
Lauren ByrneMay20182018-OTA-040NonprecedentialLow-emission vehicle credit carryover
Shuyong WuMay 20182018-OTA-039NonprecedentialHead of household
Vera KuzmenkoMay20182018-OTA-038NonprecedentialFederal adjustment
Carter W. Humphrey and Megan L. HumphreyMay20182018-OTA-037NonprecedentialLate payment penalty (R&TC 19132); Collection cost recovery fee; Interest abatement
Jeffrey WilliamsMay20182018-OTA-036NonprecedentialPremature distribution tax
Kymberly Lindenmuth (Kaslar)May20182018-OTA-035NonprecedentialHead of household
Leticia Perez RivasApril20182018-OTA-034NonprecedentialHead of household
Yvonne BucioMay20182018-OTA-033NonprecedentialHead of household
Calvin ItoMay20182018-OTA-032NonprecedentialHead of household
Binh BuiMay20182018-OTA-031NonprecedentialHead of household
David HollandMay20182018-OTA-030NonprecedentialLate payment penalty (R&TC 19132); Cost recovery fee
Linda SegundoMay20182018-OTA-029NonprecedentialFederal adjustment; Premature distribution tax
Thomas S. DuaneApril20182018-OTA-028NonprecedentialAMT carryovers
Kattzmeowca, LLCApril20182018-OTA-027NonprecedentialAnnual minimum tax; Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Rick Fowzer and Randi SousaApril20182018-OTA-026NonprecedentialStatute of limitations
Michael HughesApril20182018-OTA-025NonprecedentialFederal adjustment
Denver T. BishopApril20182018-OTA-024NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Bijan EshaghianApril20182018-OTA-023NonprecedentialLate filing penalty (R&TC 19131)
Santa Cruz Imports, Inc.March20182018-OTA-022NonprecedentialLate payment penalty (R&TC 19132)
Ilija Cvetich and J. ReillyMarch20182018-OTA-021NonprecedentialFederal adjustment; Joint and several liability
AdriaLyn Varilla HedmanMarch20182018-OTA-020NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee
Daniel VasquezMarch20182018-OTA-019NonprecedentialHead of household
Meeran KimMarch20182018-OTA-018NonprecedentialFederal adjustment
Omana Group, LLCMarch20182018-OTA-017NonprecedentialLate filing penalty (R&TC 19172)
David Lowenberg and Jacqueline LowenbergApril20182018-OTA-016NonprecedentialEstimated tax penalty (R&TC 19136)
Margaret Elizabeth CrowellMarch20182018-OTA-015NonprecedentialLate filing penalty (R&TC 19131)
Laurie MitchellMarch20182018-OTA-014NonprecedentialSubstantiation of deductions
Michael BakkersApril20182018-OTA-013NonprecedentialFederal adjustment
Margaret M. Santo PietroMarch20182018-OTA-012NonprecedentialHead of household
Lydia Parham-BrownMarch20182018-OTA-011NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
BJSK, LLCMarch20182018-OTA-010NonprecedentialLate filing penalty (R&TC 19131)
Road Ready Registration, Inc.April20182018-OTA-009NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
James KramerMarch20182018-OTA-008NonprecedentialLate payment penalty (R&TC 19132)
Adaku UdeFebruary20182018-OTA-007NonprecedentialRidesharing credit carryover
Dennis FigueroaFebruary20182018-OTA-006NonprecedentialLate filing penalty (R&TC 19131)
Robin Mansfield (Deceased) and Barbara MansfieldFebruary20182018-OTA-005NonprecedentialLate payment penalty (R&TC 19132)
Richard SmithFebruary20182018-OTA-004NonprecedentialHead of household
Thomas M. Carl and Shelley CarlFebruary20182018-OTA-003NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Kristen Coontz and Lisa CoontzFebruary20182018-OTA-001NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133)