2019 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
R. Ponek and M. PonekSeptember20192019-OTA-454
NonprecedentialJurisdiction over allegedly wrongful levy; use tax on vessel, nominal sales price
Roanja Planning Inc.June20192019-OTA-453
Nonprecedential40 percent failure to remit withheld tax penalty (R&TC 6597, Reg. 1703); Fraud penalty (R&TC 6485); Relief from amesty penalties (R&TC 6592)
Myun Sik Chang and Jae Won ChangDecember20192019-OTA-452
NonprecedentialUnreported sales, restaurant (R&TC 6481)
Mehdi AsgarinejadSeptember20192019-OTA-445
NonprecedentialSale of service or tangible personal property (CCR 1501)
Hukilau San Francisco, LLC DecisionJune20192019-OTA-442
NonprecedentialUnreported taxable sales, restaurant (R&TC 6901.5; CCR 1700); Coupons; Self-consumption; Discounts; Relief of interest
Karihan Filipino Foods CorporationAugust20192019-OTA-441
NonprecedentialUnreported sales, restaurant; Fraud penalty (R&TC 6485)
Julia Ellen DraperDecember20192019-OTA-435NonprecedentialSuccessor liability (R&TC 6811, 6812)
Partnership of Ronnie Lee Gasaway et al.December20192019-OTA-430NonprecedentialSales to Native Americans (Regulation 1616); Sales in interstate commerce (R&TC 6396; Regulation 1620)
Armando Alveraz & Aaremmagen Inc.December20192019-OTA-413NonprecedentialUnreported taxable sales, restaurant; 80/80 rule; Credit card ratio
Tristen Aviation Group, LLCJuly20192019-OTA-403NonprecedentialCommon carrier exemption (Regulation 1593)
Tristen Aviation Group, LLC (PFR)December20192019-OTA-402NonprecedentialStandard for granting Petition for Rehearing
Miriam Amanda AlvizuresNovember20192019-OTA-390NonprecedentialSales adjustments for cancelled sales and bad debts
TFCG, IncNovember20192019-OTA-389PPrecedentialNontaxable sales for resale, time and materials contract (Reg. 1521)
Phi Phuong QuachNovember20192019-OTA-387NonprecedentialUnreported sales, restaurant (R&TC 6481)
John Bruno and Giovannina BroNovember20192019-OTA-375NonprecedentialReliance on erroneous advice from CDTFA
SNA Aircraft Sales, LTDOctober20192019-OTA-371NonprecedentialAircraft leases (R&TC 6366; Reg. 1593); Sales in interstate commerce (Reg. 1620); Negligence penalty (RTC 6484)
Joo Eun, Inc.October20192019-OTA-367NonprecedentialUnreported sales, restaurant (R&TC 6481)
Robert Victor MirollaOctober20192019-OTA-366NonprecedentialResponsible person liabilty (R&TC 6829); Statute of limitations applicable to notice of determination (R&TC 6829); Penalty relief (R&TC 6592); Interest relief (R&TC 6482)
The Armenian Cafe, Inc.October20192019-OTA-365NonprecedentialUnreported sales, restaurant (R&TC 6481)
Hyde Park, LLC (PFR)November20192019-OTA-355NonprecedentialStandard for granting petition for rehearing
Hyde Park Lounge, LLCNovember20192019-OTA-354NonprecedentialUnreported sales, bar/restaurant (R&TC 6481)
Mohammad LavafMay20192019-OTA-344NonprecedentialAudit method, restaurant; oral erroneous advice
Partnership of Zulfiqar Qamruddin Bawani et al.May20192019-OTA-343NonprecedentialUnreported taxable tobacco product distributions (R&TC 30101, 30123, 30131; Fraud penalty (R&TC 30205)
Mohammad LavafOctober20192019-OTA-304NonprecedentialStandard for granting petition for rehearing
Partnership of Zulfiqar Qamruddin Bawani, Shaukat Maredia And Harry Swartz (PFR)September20192019-OTA-303NonprecedentialStandard for granting petition for rehearing
Tobacco Republic, Inc. (PFR)October20192019-OTA-302NonprecedentialStandard for granting petition for rehearing
Praxair, Inc.October20192019-OTA-301PPrecedentialNexus; Withdrawal from stipulations; Construction contracts; New matters; Burden of proof; Resale certificates
Ubolsiri Koike & Fueng AdisornkulOctober20192019-OTA-300NonprecedentialUnreported sales, restaurant (R&TC 6481)
V.A. Auto Sales, Inc.October20192019-OTA-299PPrecedentialSales for resale (Regulation 1668; R&TC 6012); R&TC 6009.1 exclusion
Gurdeep Singh Brar and Gurmakh Singh SranOctober20192019-OTA-298NonprecedentialUnreported taxable sales
Carsmith Inc.October20192019-OTA-297NonprecedentialSales in interstate commerce (Regulation 1620; R&TC 6396)
Charlie’s Pantry Holdings, LLCOctober20192019-OTA-296NonprecedentialUnreported taxable sales (restaurant); Negligence (R&TC 6484)
Eric D. McAfeeOctober20192019-OTA-295NonprecedentialBad Debt Deduction (R&TC 6055)
Rolando GarciaOctober20192019-OTA-294NonprecedentialResponsible person liability (R&TC 6829)
ISIF Madfish, Inc. (PFR)September20192019-OTA-293
NonprecedentialStandard for granting petition for rehearing
ISIF Madfish, Inc.April20192019-OTA-292PPrecedentialFraud penalty (R&TC 6485) ; 40 percent penalty (R&TC 6597); Statute of limitations on deficiencies (R&TC 6487)
Hemopet (PFR)September20192019-OTA-291
NonprecedentialStandard for granting petition for rehearing
NonprecedentialSales to veterinarians (R&TC 6018.1); Interest relief (R&TC 6593.5)
California Wood Recycling, Inc.September20192019-OTA-258
NonprecedentialPartial farming exemption (R&TC 6356.5; CCR 1533.1)
Afghan Trade Center IncorporatedSeptember20192019-OTA-257
NonprecedentialJurisdiction to hear appeal of suspended corporation
Todd A. Welker (PFR)August20192019-OTA-247NonprecedentialStandard for granting petition for rehearing
Todd A. WelkerMarch20192019-OTA-246NonprecedentialSuccessor liability; R&TC 6811; R&TC 6812
Abirami BaskarapandianAugust20192019-OTA-236NonprecedentialR&TC 6814 successor liability
Dean WoernerAugust20192019-OTA-234NonprecedentialR&TC 6829 responsible person liability
Stanley C. WoernerAugust20192019-OTA-233NonprecedentialR&TC 6829 responsible person liability
Steven Matthew Braslaw and Yoginee Patel BraslawAugust20192019-OTA-221NonprecedentialAudit methodology; R&TC 6071.1; Seller's permits and predecessor liability
Sarrtori, LLCAugust20192019-OTA-212NonprecedentialR&TC 6597 40% penalty
City Tower Club 2200, LLCAugust20192019-OTA-201NonprecedentialTaxability of membership fees; Regulation 1584
Depot Repair Services, LLCJuly20192019-OTA-196PPrecedentialJurisdiction to hear appeal by forfeited entity
Marc D. MezzettaJuly20192019-OTA-195NonprecedentialUnreported sales, restaurant (R&TC 6481)
Viet Restaurant, IncJuly20192019-OTA-194
NonprecedentialUnreported sales, restaurant (R&TC 6481); Negligence penalty (R&TC 6484)
Anahit K, Inc.July20192019-OTA-193
NonprecedentialUnreported sales, restaurant (R&TC 6481)
Toots Tavern, LLCJuly20192019-OTA-197
NonprecedentialJurisdiction to hear appeal by forfeited entity
Susan Marie HendricksonJuly20192019-OTA-198
NonprecedentialUnreported sales
Ruzbehjon, Inc.May20192019-OTA-180NonprecedentialSuccessor liability (R&TC 6811, 6812; Reg. 1702); Interest abatement (R&TC 6593.5); Statute of limitations on claim for refund (R&TC 6902)
Sterilmed, Inc.May20192019-OTA-177NonprecedentialSales and use tax; Sale of TPP or service; Regulations 1524, 1526 & 1684
Guistomangia, Inc.June20192019-OTA-175NonprecedentialUnreported sales, restaurant (R&TC 6481)
Richard S. WeissJune 20192019-OTA-167NonprecedentialResponsible person liability (R&TC 6829)
Hamdiah Saleh Aldaheb (PFR)July20192019-OTA-161NonprecedentialStandard for granting petition for rehearing
Hamdiah Saleh AldahebMay20192019-OTA-160NonprecedentialUnreported sales, liquor store (R&TC 6481)
Owens-Brockway Glass Container, Inc.April20192019-OTA-158PPrecedentialManufacturing and R&D equipment exemption (R&TC 6377.1); De minimis safe harbor election (R&TC 6377.1)
Gholamreza ShafazandMay20192019-OTA-143NonprecedentialResponsible person liability (R&TC 6829)
Finnish Line Motorsports Inc.May20192019-OTA-138PPrecedentialFailure to remit collected sales tax penalty (R&TC 6597)
Jax Logistics, Inc.May20192019-OTA-139NonprecedentialUse tax, rental receipts, election (R&TC 6201, 6401, 1660; Reg. 1660)
Noel Herrera Laurel and Luz Maria Ibarra HerreraMay20192019-OTA-135NonprecedentialUnderreported taxable sales, restaurant
William Blaine RiggleApril20192019-OTA-131NonprecedentialResponsible person liability (R&TC 6829)
Surf City Hookah Lounge, Inc.April20192019-OTA-128NonprecedentialUnderreported taxable sales
Shawn Victor BachorApril20192019-OTA-126NonprecedentialStandard for granting petition for rehearing
Newport Jewelers by Gabe Arik Corp. (PFR)March20192019-OTA-116NonprecedentialStandard for granting petition for rehearing
Koch Supplies, Inc. (PFR)April20192019-OTA-109NonprecedentialStandard for granting petition for rehearing
Kayed Enterprises IncorporatedMarch20192019-OTA-105NonprecedentialUnderreported taxable sales
Innovative Coin Laundries, LLCApril20192019-OTA-102Nonprecedential40% penalty for failure to remit sales tax reimbursement (R&TC 6597)

Doomid, Inc. (PFR)May20192019-OTA-095NonprecedentialStandard for granting petition for rehearing
Coast Waste Management, Inc.April20192019-OTA-092PPrecedentialAnnual flat rate fuel tax (RTC 8651.7)
Roberto HernandezMarch20192019-OTA-073NonprecedentialAudit Methodology; Burden of proof
Mohammad Bagher BahourFebruary20192019-OTA-072NonprecedentialResponsible person liability (R&TC 6829); Negligence penalty (R&TC 6484)
Sonic Lighting, Inc.February20192019-OTA-067NonprecedentialSuccessor liability (R&TC 6812)
Abdul Salam and Zahida PerveenApril20192019-OTA-041PPrecedentialReliance on oral advice (RTC 6596)
Adolfo Reyes Delgado (PFR)March20192019-OTA-040NonprecedentialStandard for granting petition for rehearing
SRN, Inc.
February20192019-OTA-039NonprecedentialUnreported taxable sales (R&TC 6051, 6481); Negligence penalty (R&TC § 6484, Reg. § 1703)
February20192019-OTA-038NonprecedentialSuccessor liability, purchase of a business or stock of goods (R&TC 6811, 6812, 1702)