Decisions Month Year Cite Decision Type Issues
Miriam Amanda AlvizuresNovember20192019-OTA-390NonprecedentialSales adjustments for cancelled sales and bad debts
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)
Rolando GarciaOctober20192019-OTA-294NonprecedentialResponsible person liability (R&TC 6829)
Eric D. McAfeeOctober20192019-OTA-295NonprecedentialBad Debt Deduction (R&TC 6055)
Charlie’s Pantry Holdings, LLCOctober20192019-OTA-296NonprecedentialUnreported taxable sales (restaurant); Negligence (R&TC 6484)
Carsmith Inc.October20192019-OTA-297NonprecedentialSales in interstate commerce (Regulation 1620; R&TC 6396)
Gurdeep Singh Brar and Gurmakh Singh SranOctober20192019-OTA-298NonprecedentialUnreported taxable sales
Ubolsiri Koike & Fueng AdisornkulOctober20192019-OTA-300NonprecedentialUnreported sales, restaurant (R&TC 6481)
Tobacco Republic, Inc. (PFR)October20192019-OTA-302NonprecedentialStandard for granting petition for rehearing
Partnership of Zulfiqar Qamruddin Bawani, Shaukat Maredia And Harry Swartz (PFR)September20192019-OTA-303NonprecedentialStandard for granting petition for rehearing
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
Mohammad LavafMay20192019-OTA-344NonprecedentialAudit method, restaurant; oral erroneous advice
Afghan Trade Center IncorporatedSeptember20192019-OTA-257
NonprecedentialJurisdiction to hear appeal of suspended corporation
California Wood Recycling, Inc.September20192019-OTA-258
NonprecedentialPartial farming exemption (R&TC 6356.5; CCR 1533.1)
HemopetMay20192019-OTA-290
NonprecedentialSales to veterinarians (R&TC 6018.1); Interest relief (R&TC 6593.5)
Hemopet (PFR)September20192019-OTA-291
NonprecedentialStandard for granting petition for rehearing
ISIF Madfish, Inc. (PFR)September20192019-OTA-293
NonprecedentialStandard for granting petition for rehearing
City Tower Club 2200, LLCAugust20192019-OTA-201NonprecedentialTaxability of membership fees; Regulation 1584
Sarrtori, LLCAugust20192019-OTA-212NonprecedentialR&TC 6597 40% penalty
Steven Matthew Braslaw and Yoginee Patel BraslawAugust20192019-OTA-221NonprecedentialAudit methodology; R&TC 6071.1; Seller's permits and predecessor liability
Stanley C. WoernerAugust20192019-OTA-233NonprecedentialR&TC 6829 responsible person liability
Dean WoernerAugust20192019-OTA-234NonprecedentialR&TC 6829 responsible person liability
Abirami BaskarapandianAugust20192019-OTA-236NonprecedentialR&TC 6829 successor liability
Todd A. WelkerMarch20192019-OTA-246NonprecedentialSuccessor liability; R&TC 6811; R&TC 6812
Todd A. Welker (PFR)August20192019-OTA-247NonprecedentialStandard for granting petition for rehearing
Anahit K, Inc.July20192019-OTA-193
NonprecedentialUnreported sales, restaurant (R&TC 6481)
Viet Restaurant, IncJuly20192019-OTA-194
NonprecedentialUnreported sales, restaurant (R&TC 6481); Negligence penalty (R&TC 6484)
Marc D. MezzettaJuly20192019-OTA-195NonprecedentialUnreported sales, restaurant (R&TC 6481)
Toots Tavern, LLCJuly20192019-OTA-197
NonprecedentialJurisdiction to hear appeal by forfeited entity
Susan Marie HendricksonJuly20192019-OTA-198
NonprecedentialUnreported sales
Hamdiah Saleh AldahebMay20192019-OTA-160NonprecedentialUnreported sales, liquor store (R&TC 6481)
Hamdiah Saleh Aldaheb (PFR)July20192019-OTA-161NonprecedentialStandard for granting petition for rehearing
Richard S. WeissJune 20192019-OTA-167NonprecedentialResponsible person liability (R&TC 6829)
Guistomangia, Inc.June20192019-OTA-175NonprecedentialUnreported sales, restaurant (R&TC 6481)
Sterilmed, Inc.May20192019-OTA-177NonprecedentialSales and use tax; Sale of TPP or service; Regulations 1524, 1526 & 1684
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)
Noel Herrera Laurel and Luz Maria Ibarra HerreraMay20192019-OTA-135NonprecedentialUnderreported taxable sales, restaurant
Jax Logistics, Inc.May20192019-OTA-139NonprecedentialUse tax, rental receipts, election (R&TC 6201, 6401, 1660; Reg. 1660)
Gholamreza ShafazandMay20192019-OTA-143NonprecedentialResponsible person liability (R&TC 6829)
Doomid, Inc. (PFR)May20192019-OTA-095NonprecedentialStandard for granting petition for rehearing
Innovative Coin Laundries, LLCApril20192019-OTA-102Nonprecedential40% penalty for failure to remit sales tax reimbursement (R&TC 6597)

Kayed Enterprises IncorporatedMarch20192019-OTA-105NonprecedentialUnderreported taxable sales
Koch Supplies, Inc. (PFR)April20192019-OTA-109NonprecedentialStandard for granting petition for rehearing
Newport Jewelers by Gabe Arik Corp. (PFR)March20192019-OTA-116NonprecedentialStandard for granting petition for rehearing
Shawn Victor BachorApril20192019-OTA-126NonprecedentialStandard for granting petition for rehearing
Surf City Hookah Lounge, Inc.April20192019-OTA-128NonprecedentialUnderreported taxable sales
William Blaine RiggleApril20192019-OTA-131NonprecedentialResponsible person liability (R&TC 6829)
Sonic Lighting, Inc.February20192019-OTA-067NonprecedentialSuccessor liability (R&TC 6812)
Mohammad Bagher BahourFebruary20192019-OTA-072NonprecedentialResponsible person liability (R&TC 6829); Negligence penalty (R&TC 6484)
Roberto HernandezMarch20192019-OTA-073NonprecedentialAudit Methodology; Burden of proof
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)
NBAC Cafe, LLC
February20192019-OTA-038NonprecedentialSuccessor liability, purchase of a business or stock of goods (R&TC 6811, 6812, 1702)