| D. Ahlgren | April | 2019 | 2019-OTA-459
| Nonprecedential | Innocent spouse (R&TC 18533(f), IRC 6015(f)
|
| C. Dandridge | May | 2019 | 2019-OTA-458P | Precedential | Interest deduction for qualified mortgage insurance (IRC 163); Reliance on FTB publication
|
| J. Michael | April | 2019 | 2019-OTA-457
| Nonprecedential | Casualty loss (IRC 165)
|
| Non-Stop Carriers LLC | August | 2019 | 2019-OTA-456
| Nonprecedential | S corp late filing penalty (R&TC 19172.5)
|
| M. Deasy | March | 2019 | 2019-OTA-455
| Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee
|
| Arthur D. Fulton | December | 2019 | 2019-OTA-451
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654)
|
| Zaki N. Kiriakos | December | 2019 | 2019-OTA-450
| Nonprecedential | Paid family leave (R&TC 17083)
|
| Jonathan J. Tompson and Vanessa A. Reid | December | 2019 | 2019-OTA-449
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Robert P. McGann | December | 2019 | 2019-OTA-448
| Nonprecedential | Taxation of nonresident, market-based sourcing (R&TC 17041, 25136; CCR 17951-4, 25136-2)
|
| Pacita I. Pio (PFR) | December | 2019 | 2019-OTA-447
| Nonprecedential | Standard for granting petition for rehearing
|
| Pacita I. Pio | May | 2019 | 2019-OTA-446
| Nonprecedential | Federal adjustment
|
| Unique Sports Accessories, Inc. | April | 2019 | 2019-OTA-444
| Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19142, 19144)
|
| Mahnaz Danesh and Imad Mazboudi | April | 2019 | 2019-OTA-443
| Nonprecedential | Like-kind exchange (IRC 1031)
|
| GLG Enterprises, Inc. | May | 2019 | 2019-OTA-440
| Nonprecedential | Nexus (R&TC 23151); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133);
|
| SKU Trading, Inc. | January | 2019 | 2019-OTA-439
| Nonprecedential | Accounting method (IRC 481(a))
|
| 609 N. Hayworth LP | December | 2019 | 2019-OTA-437 | Nonprecedential | Partnership late filing penalty (R&TC 19172)
|
| Jonathan Warycha | December | 2019 | 2019-OTA-436 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| Carol Nguyen | December | 2019 | 2019-OTA-434 | Nonprecedential | Head of Household
|
Dieter Stefanon and Karin Kay Nelson-Stefanon
| December | 2019 | 2019-OTA-433 | Nonprecedential | Federal adjustment
|
| Albert E. Hirst, III | December | 2019 | 2019-OTA-432 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee
|
| Theodore Harrison III and Fontel Hudson Harrison | December | 2019 | 2019-OTA-431 | Nonprecedential | Federal adjustment; Accuracy-related penalty (IRC 6662; R&TC 19164)
|
| Sharon Brown and Aaron Brown | December | 2019 | 2019-OTA-429 | Nonprecedential | Tax on premature retirement distribution
|
| David R. Funk and Darlene Funk | December | 2019 | 2019-OTA-428 | Nonprecedential | Jurisdiction to determine discharge of liability in bankruptcy
|
| William T. Jackson and Margaret K. Jackson | December | 2019 | 2019-OTA-427
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| Rex G. Maughan and Ruth G. Maughan | December | 2019 | 2019-OTA-426
| Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| Ricki G. Clavier | December | 2019 | 2019-OTA-425
| Nonprecedential | Federal adjustment; Accuracy-related penalty (IRC 6662; R&TC 19164)
|
| Kirk Zoerb and Martha Zoerb | December | 2019 | 2019-OTA-424
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Pamela A. Yoder | December | 2019 | 2019-OTA-423 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Gail A. Brown | December | 2019 | 2019-OTA-422
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| Katherine A. Erlandson | December | 2019 | 2019-OTA-421
| Nonprecedential | Taxability of sick pay
|
| Melissa D. Meekins | December | 2019 | 2019-OTA-420
| Nonprecedential | Federal adjustment (disallowed itemized deductions)
|
| Victoria C. De Larwell | December | 2019 | 2019-OTA-419
| Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| Ibrahim Ghais | December | 2019 | 2019-OTA-418
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| Trevor Fetter and Melissa Fetter | December | 2019 | 2019-OTA-417 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Haytham Kafouf | December | 2019 | 2019-OTA-416
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133); Filing enforcement fee; Interest abatement
|
| Vernon C. Hunter III | December | 2019 | 2019-OTA-415
| Nonprecedential | Federal adjustment (employee business expenses, charitable contributions)
|
| Michael E. Saylor | December | 2019 | 2019-OTA-414
| Nonprecedential | Deductibility of state income taxes
|
| Frank S. Taormina | December | 2019 | 2019-OTA-412
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Ricardo W. Dodson | December | 2019 | 2019-OTA-411 | Nonprecedential | Interest abatement
|
| Linda D. Wilkin | December | 2019 | 2019-OTA-410
| Nonprecedential | Head of household
|
| Brett Helm and Tracy Helm | October | 2019 | 2019-OTA-409
| Nonprecedential | Bona fide loan, nonbusiness bad debt deduction (IRC 166)
|
| Howard O. Cornbleth | October | 2019 | 2019-OTA-408P | Precedential | Statute of limitations on claim for refund (R&TC 19306); Overpayment versus overcollection
|
| Brayton Kikumoto Properties, LLC | December | 2019 | 2019-OTA-407
| Nonprecedential | Partnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
|
| Brayton Kikumoto Properties, LLC (PFR) | December | 2019 | 2019-OTA-406 | Nonprecedential | Standard for granting Petition for Rehearing
|
| Danny L. Reed and Paula Reed | December | 2019 | 2019-OTA-405 | Nonprecedential | Federal adjustment
|
| Danny L. Reed and Paula Reed (PFR) | December | 2019 | 2019-OTA-404 | Nonprecedential | Standard for granting Petition for Rehearing
|
| The 2009 Metropoulos Family Trust et al. | November | 2019 | 2019-OTA-385P | Precedential | Taxation of flow-through gain from sale of goodwill (Reg. 17951-4, R&TC 17952) |
| Deepak Jindal and Surbhi Jindal | October | 2019 | 2019-OTA-372P | Precedential | Taxation of family leave |
| Joseph Reiter | November | 2019 | 2019-OTA-350 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
|
| Joseph Reiter (PFR) | November | 2019 | 2019-OTA-351 | Nonprecedential | Standard for granting petition for rehearing
|
| Janelle R. Roberts | October | 2019 | 2019-OTA-352 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Frivolous appeal penalty (R&TC 19174)
|
| Janelle R. Roberts (PFR) | October | 2019 | 2019-OTA-353 | Nonprecedential | Standard for granting petition for rehearing
|
| Oyekunle Oloyede and Christhanna Oloyede | November | 2019 | 2019-OTA-356 | Nonprecedential | California method of taxing nonresidents
|
| Oyekunle Oloyede and Christhanna Oloyede (PFR) | November` | 2019 | 2019-OTA-357 | Nonprecedential | Standard for granting petition for rehearing
|
| Christopher Hicks | November | 2019 | 2019-OTA-358 | Nonprecedential | Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
|
| Christopher Hicks (PFR) | November | 2019 | 2019-OTA-359 | Nonprecedential | Standard for granting petition for rehearing
|
| Mitchell R. Garland and Stephanie Garland | July | 2019 | 2019-OTA-360 | Nonprecedential | Estimated tax penalty (R&TC 19142)
|
| Thick G. Chow | August | 2019 | 2019-OTA-361 | Nonprecedential | Federal adjustment; Interest abatement
|
| Kelli Anne Hornachek | October | 2019 | 2019-OTA-362 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| Jalverman Powe | October | 2019 | 2019-OTA-363 | Nonprecedential | Taxation of premature retirement distribution (R&TC 17085(c)(1))
|
| Sheridyn R. Blain and Brody Blain | October | 2019 | 2019-OTA-364 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Leslie D. Ford | October | 2019 | 2019-OTA-368 | Nonprecedential | Estimation of income (R&TC 19087)
|
| Bay Area Yakiniku, LLC | October | 2019 | 2019-OTA-369 | Nonprecedential | Estimated LLC fee penalty (R&TC 17942)
|
| Michelle Marschall | October | 2019 | 2019-OTA-370 | Nonprecedential | Late payment penalty (R&TC 19132); Late filing penalty (R&TC 19131); Estimated tax penalty R&TC 19142); Interest abatement
|
| Yvonne R. Kouza | October | 2019 | 2019-OTA-373 | Nonprecedential | Employee business expenses (IRC 162, 274)
|
| Donna L. Layssard | October | 2019 | 2019-OTA-374 | Nonprecedential | Federal action, taxation of premature retirement disribution (R&TC 17085(c)(1))
|
| Jill Price | November | 2019 | 2019-OTA-376 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142)
|
| Kumar Gundavarapu | November | 2019 | 2019-OTA-377 | Nonprecedential | Federal adjustment
|
| Adam M. Green | November | 2019 | 2019-OTA-378 | Nonprecedential | California method of taxing part-year residents
|
| Eric Grab and Christine Grab | November | 2019 | 2019-OTA-379 | Nonprecedential | Demand Penalty (R&TC 19133); Collection cost recovery fee (R&TC 19254)
|
| Steve Fernandez | November | 2019 | 2019-OTA-380 | Nonprecedential | Federal adjustment (disallowed deductions); Accuracy-related penalty (R&TC 19164)
|
| Glenn J. Moro | November | 2019 | 2019-OTA-381 | Nonprecedential | California-source income of nonresident (Reg. 17951-4, 25136-2); Late filing penalty (R&TC 19131); Filing enforcement fee
|
| Grigory Shenkman and Yelena Shenkman | November | 2019 | 2019-OTA-382 | Nonprecedential | Substantiation of capital loss carryovers; accuracy-related penalty (R&TC 19164)
|
| Ann Thomas | November | 2019 | 2019-OTA-383 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Pacland-Portland, Inc. | November | 2019 | 2019-OTA-384 | Nonprecedential | S corp. late filing penalty (R&TC 19172.5)
|
| Kelly Keith Weigel | November | 2019 | 2019-OTA-386 | Nonprecedential | Taxation of premature retirement distribution (R&TC 17085(c)(1))
|
| Banyanside, Inc. | November | 2019 | 2019-OTA-388 | Nonprecedential | Late filing penalty (R&TC 19131); S corp. late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19142) ; Interest abatement; Filing enforcement fee
|
| Patricia A. Herold and Stuart M. Herold | November | 2019 | 2019-OTA-391 | Nonprecedential | Federal adjustment
|
| Otto Varela | November | 2019 | 2019-OTA-392 | Nonprecedential | Disallowed business expense deductions
|
| John Covington | November | 2019 | 2019-OTA-393 | Nonprecedential | Federal adjustment
|
| Michele Cooper | November | 2019 | 2019-OTA-394 | Nonprecedential | Federal adjustment (disallowed charitable contribution)
|
| Brittney D. Greer | November | 2019 | 2019-OTA-395 | Nonprecedential | Estimation of income (R&TC 19087)
|
| Mirta Moyano Skin Care, Inc. | November | 2019 | 2019-OTA-396 | Nonprecedential | S corp. late filing penalty (R&TC 19172.5)
|
| Phyllis Adolphus | November | 2019 | 2019-OTA-397 | Nonprecedential | Federal adjustment
|
| Patrick Thomas and Judy Thomas | November | 2019 | 2019-OTA-398 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); Late filing penalty (R&TC 19131)
|
| LCP VII Holdings LP | November | 2019 | 2019-OTA-399 | Nonprecedential | Doing business (R&TC 23101); Partnership late filing penalty (R&TC 19172)
|
| Dickie Do | November | 2019 | 2019-OTA-400 | Nonprecedential | Taxation of premature retirement distribution (R&TC 17085(c)(1))
|
| Matthew Markovich | November | 2019 | 2019-OTA-401 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Russell J. Jones and Wendi E. Jones | October | 2019 | 2019-OTA-305 | Nonprecedential | Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Demand Penalty (R&TC 19133); Estimated tax penalty (R&TC 19142)
|
| Summer Spraggins | October | 2019 | 2019-OTA-306 | Nonprecedential | Federal adjustment (disallowed deductions)
|
| Barbara Glazer | October | 2019 | 2019-OTA-307 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Aestheticare Medical Corporation | October | 2019 | 2019-OTA-308 | Nonprecedential | S Corp. late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133)
|
| Christopher F. Aguilera | October | 2019 | 2019-OTA-309 | Nonprecedential | Federal adjustment |
| Reza Baradaran and Farideh Rahbar | October | 2019 | 2019-OTA-310 | Nonprecedential | Federal adjustment |
| Daniel J. Cowan and Cindy Cowan | October | 2019 | 2019-OTA-311 | Nonprecedential | Disallowed itemized deductions |
| Mark J. Morosky and Lynnette Morosky | October | 2019 | 2019-OTA-312P | Precedential | Other state tax credit (R&TC 18002) |
| Cinder Creek Partners II SC, LLC | October | 2019 | 2019-OTA-313 | Nonprecedential | Partnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
|
| Marcia A. Bradley | October | 2019 | 2019-OTA-314 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Larry T. Kennard and Pat A. Kennard (Dec'd) | October | 2019 | 2019-OTA-315 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| Mark J. Miller | October | 2019 | 2019-OTA-316 | Nonprecedential | Federal adjustment
|
| Joann Ivey | October | 2019 | 2019-OTA-317 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Frank Alicea | October | 2019 | 2019-OTA-318 | Nonprecedential | Head of household
|
| Auburn Old Town Gallery, LLC | October | 2019 | 2019-OTA-319P | Precedential | Partnership late filing penalty (R&TC 19172); Collection cost recovery fee (R&TC 19254) |
| Alan M. Noche and Ha T. Do | October | 2019 | 2019-OTA-320 | Nonprecedential | Federal adjustment
|
| Too Fun Designs | October | 2019 | 2019-OTA-321 | Nonprecedential | Partnership late filing penalty (R&TC 19172)
|
| Elizabeth Acierno | October | 2019 | 2019-OTA-322 | Nonprecedential | Federal adjustment
|
| Steven M. Greffin | October | 2019 | 2019-OTA-323 | Nonprecedential | Statute of limitations (R&TC 19306); Financial disability (R&TC 19316)
|
| Phuoc D. Nguyen | October | 2019 | 2019-OTA-324 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Jacobus M. van Nimwegen and Gerarda E. van Nimwegen | October | 2019 | 2019-OTA-325 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Rajesh Sharma and Poonam Gupta | October | 2019 | 2019-OTA-326 | Nonprecedential | Residency
|
| Shannon Baldwin | October | 2019 | 2019-OTA-327 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164); Late filing penalty (R&TC 19131)
|
| Julia Griess | October | 2019 | 2019-OTA-328 | Nonprecedential
| Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Kim Ransom | October | 2019 | 2019-OTA-329 | Nonprecedential | Federal adjustment (unreported pension income)
|
| Robert Half International Inc. and Subsidiaries | October | 2019 | 2019-OTA-330P | Precedential | Inclusion of VAT tax in sales factor (R&TC 25134)
|
| Align Hospitality Furnishings, LLC | October | 2019 | 2019-OTA-331 | Nonprecedential | Late payment penalty (R&TC 19132); Underpayment of estimated LLC fee penalty (R&TC 17942)
|
| Sharon E. McDaniel (Appealing Spouse) and David D. McDaniel (Nonappealing Spouse) | October | 2019 | 2019-OTA-332 | Nonprecedential | Innocent spouse (R&TC 18533)
|
| James H. Nicholas and Yvonne M. Nicholas | October | 2019 | 2019-OTA-333 | Nonprecedential | Federal adjustment; Trade or business expenses (IRC 162, 167, 212)
|
| Hiroaki Shigeta and Gunilla Shigeta | October | 2019 | 2019-OTA-334 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Nikolas Stavropoulos and Patrina Stavropoulos | October | 2019 | 2019-OTA-335 | Nonprecedential | Dishonored payment penalty (R&TC 19134)
|
| Marissa J. Garcia | September | 2019 | 2019-OTA-336 | Nonprecedential | Federal adjustment
|
| Green Planet Trading Inc. | September | 2019 | 2019-OTA-337 | Nonprecedential | Liability for minimum tax (R&TC 25153); Filing enforcement cost recovery fee (R&TC 19254)
|
| William A. Llanos | October | 2019 | 2019-OTA-338 | Nonprecedential | Standard for granting petition for rehearing
|
| William A. Llanos | June | 2019 | 2019-OTA-345 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Frivolous appeal penalty (R&TC 19173)
|
| Alicia Gamarra (PFR) | October | 2019 | 2019-OTA-339 | Nonprecedential | Standard for granting petition for rehearing |
| Alicia Gamarra | June | 2019 | 2019-OTA-346 | Nonprecedential | Erroneous refund; Interagency Intercept Collection Program (Gov. Code 12419.2, 12419.4); Frivolous appeal penalty (R&TC 19714)
|
| Chandra Shekaran and Jennifer M. Shekaran (PFR) | October | 2019 | 2019-OTA-340 | Nonprecedential | Standard for granting petition for rehearing
|
| Chandra Shekaran and Jennifer M. Shekaran | April | 2019 | 2019-OTA-347 | Nonprecedential | Demand penalty (R&TC 19133)
|
| Charles Walden and Deborah Anderson, Charles Walden and Walden Structures, Inc. | October | 2019 | 2019-OTA-341 | Nonprecedential | Standard for granting petition for rehearing |
| Anita Ortega (PFR) | September | 2019 | 2019-OTA-342 | Nonprecedential | Standard for granting petition for rehearing |
| Anita Ortega | April | 2019 | 2019-OTA-349 | Nonprecedential | Demand penalty (R&TC 19133)
|
| Eric J. DiLeo | September | 2019 | 2019-OTA-252
| Nonprecedential | Taxation of California resident’s out-of-state income
|
| Brad Carson | September | 2019 | 2019-OTA-253
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Carolyn C. Rowden | September | 2019 | 2019-OTA-254
| Nonprecedential | Mortgage interest deduction; Community property
|
| Candusa Corporation | September | 2019 | 2019-OTA-254
| Nonprecedential | EFT Penalty (R&TC 19011)
|
| Michael P. Watson | September | 2019 | 2019-OTA-256
| Nonprecedential | Head of household
|
| Andrej Maihorn and Angelita Billman Maihorn | September | 2019 | 2019-OTA-259
| Nonprecedential | Demand Penalty (R&TC 19133)
|
| David C. Hansberry | September | 2019 | 2019-OTA-260
| Nonprecedential | Disability income (IRC 104)
|
| Keren Maor and Alon Maor | September | 2019 | 2019-OTA-261
| Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement
|
| Leslie Billings and Carol Billings | September | 2019 | 2019-OTA-262
| Nonprecedential | Employee business expense deductions (IRC 162, 274)
|
| Jarrod G. Davis and Jayne T. Davis | September | 2019 | 2019-OTA-263 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| Christopher J. Wood | September | 2019 | 2019-OTA-264
| Nonprecedential | Nexus; California-source income of sole proprietorship (CCR 17951-4(c)); Market-based sourcing (CCR 25136-2)
|
| Debbie L. Morrison | September | 2019 | 2019-OTA-265
| Nonprecedential | Federal adjustment, retirement distribution
|
| Owen Segerstrom and Hannah Curcio | September | 2019 | 2019-OTA-266
| Nonprecedential | California method of computing tax on nonresident and part-year residents (R&TC 17041)
|
| Belle Beauty Boutique, Inc. | September | 2019 | 2019-OTA-267
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133); Filing enforcement fee; Interest abatement; Filing enforcement fee
|
| Craig P. Wood | September | 2019 | 2019-OTA-268
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| Douglas A. Smith and Krista M. Smith | September | 2019 | 2019-OTA-269
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Tupou College Alumni Association of America | September | 2019 | 2019-OTA-270
| Nonprecedential | Liability for minimum tax (R&TC 23153); Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
|
| W.P. Haines, Incorporated | September | 2019 | 2019-OTA-271
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036, 19316)
|
| Justin Caldbeck and Sarah Caldbeck | September | 2019 | 2019-OTA-272
| Nonprecedential | Estimated tax penalty (R&TC 19142); Interest abatement
|
| Rafael Cabrera and Monica Cabrera | September | 2019 | 2019-OTA-273
| Nonprecedential | Federal adjustment, cancellation of indebtedness income
|
| Jasmina Topalovic | September | 2019 | 2019-OTA-274
| Nonprecedential | Federal adjustment, unreported pension distribution
|
| B.B.C.A.F. Inc. | September | 2019 | 2019-OTA-275
| Nonprecedential | Shifting of burden of proof, new matter; Disallowance of interest expense allocable to income excluded from measure of tax (R&TC 24425); Interest offset (R&TC 24344(b)); Interest suspension
|
| Homayoun Namvar and Katayoun Kohan | September | 2019 | 2019-OTA-276
| Nonprecedential | Bad debt deduction (IRC 166)
|
| Jaime Solorzano | August | 2019 | 2019-OTA-277
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| Joy Tops, LLC | September | 2019 | 2019-OTA-278
| Nonprecedential | Late payment penalty (R&TC 19132); Collection cost recovery fee
|
| Scott Foley | September | 2019 | 2019-OTA-279
| Nonprecedential | Estimation of income (R&TC 19087)
|
| David G. Marschall and Elizabeth V. Marschall | September | 2019 | 2019-OTA-280
| Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement; Collection cost recovery fee; Equitable estoppel
|
| Alejandra R. Arguello | August | 2019 | 2019-OTA-281
| Nonprecedential | Head of household
|
| David Gray | August | 2019 | 2019-OTA-282
| Nonprecedential | Residency (R&TC 17041, 17014)
|
| Weiping Wang | August | 2019 | 2019-OTA-283
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Laura Wynholds | April | 2019 | 2019-OTA-284 | Nonprecedential | Tuition and fees deduction (IRC 222; R&TC 17204.7)
|
| Laura Wynholds (PFR) | September | 2019 | 2019-OTA-285
| Nonprecedential | Standard for granting petition for rehearing
|
| Josie R. Macadangdang | April | 2019 | 2019-OTA-286
| Nonprecedential | Head of household
|
| Josie R. Macadangdang (PFR) | September | 2019 | 2019-OTA-287
| Nonprecedential | Standard for granting petition for rehearing
|
| Ronna J. Robertson | April | 2019 | 2019-OTA-288
| Nonprecedential | Demand Penalty (R&TC 19133)
|
| Ronna J. Robertson (PFR) | September | 2019 | 2019-OTA-289
| Nonprecedential | Standard for granting petition for rehearing
|
| Neema Mohammadizad and Suzanne G. Mohammadizad | August | 2019 | 2019-OTA-188 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Paul Michael Ross | August | 2019 | 2019-OTA-190 | Nonprecedential | Jurisdiction to determine effect of bankruptcy discharge; Interest abatement
|
| Jeannette Katzir and Omer Katzir | August | 2019 | 2019-OTA-213 | Nonprecedential | Federal adjustment
|
| Raw is Sexy, LLC | August | 2019 | 2019-OTA-214 | Nonprecedential | Liability for annual LLC tax (RTC 17941)
|
| Manor Care, Inc. | August | 2019 | 2019-OTA-215 | Nonprecedential | Statute of limitations
|
| Kent Kaufman | August | 2019 | 2019-OTA-216 | Nonprecedential | Federal adjustment
|
| Daniel J. Arel and Danielle R. Arel | August | 2019 | 2019-OTA-217 | Nonprecedential | Federal adjustment |
| Mark Hawkins | August | 2019 | 2019-OTA-218 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133)
|
| Wright Capital Holdings, LLC | August | 2019 | 2019-OTA-219P | Precedential | Nexus; doing business |
| Ranbir Sahni and Rekha Sahni (Rehearing) | August | 2019 | 2019-OTA-220 | Nonprecedential | Computation of basis (IRC 732)
|
| Ashley Snyder | August | 2019 | 2019-OTA-222 | Nonprecedential | Head of household
|
| Blazo Sredanovic and Mary Sredanovic | August | 2019 | 2019-OTA-223 | Nonprecedential
| Interest Abatement Request
|
| Shervin Hojat | August | 2019 | 2019-OTA-224 | Nonprecedential | Late filing penalty (R&TC 19131);Â
|
| Waram Brooks | August | 2019 | 2019-OTA-225 | Nonprecedential | Head of household
|
| Selena A. Chaisson | August | 2019 | 2019-OTA-226 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Tonnette Wise | August | 2019 | 2019-OTA-227 | Nonprecedential | Head of household
|
| Holly Wright | August | 2019 | 2019-OTA-228 | Nonprecedential | Federal adjustment
|
| Kimberly Jeffrey | August | 2019 | 2019-OTA-229 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Stephon N. Brown | August | 2019 | 2019-OTA-230 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
|
| Eyal Brikman | July | 2019 | 2019-OTA-231 | Nonprecedential | Federal adjustment
|
| Scott L. Shafer | July | 2019 | 2019-OTA-232 | Nonprecedential | Computation of gain on tax-free exchange (IRC 1033); Loan versus partnership distribution (IRC 731)
|
| Michael S. Sy and Ana C. Sy | May | 2019 | 2019-OTA-235 | Nonprecedential | Federal adjustment
|
| Amelia I. Ligan | July | 2019 | 2019-OTA-237 | Nonprecedential | Federal adjustment |
| Jesus Ortiz | May | 2019 | 2019-OTA-238 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Jesus Ortiz (PFR) | September | 2019 | 2019-OTA-239 | Nonprecedential | Standard for granting petition for rehearing
|
| Homer H. Hummel, Jr. and Margaret A. Hummel | April | 2019 | 2019-OTA-240 | Nonprecedential | Qualified senior head of household credit (R&TC 17054.7)
|
| Homer H. Hummel, Jr. and Margaret A. Hummel (PFR) | August | 2019 | 2019-OTA-241 | Nonprecedential | Standard for granting petition for rehearing
|
| Jack Atkins and Yvonne Darling-Atkins | April | 2019 | 2019-OTA-242 | Nonprecedential | Demand Penalty (R&TC 19133)
|
| Jack Atkins and Yvonne Darling-Atkins (PFR) | August | 2019 | 2019-OTA-243 | Nonprecedential | Standard for granting petition for rehearing
|
| Jacob A. Ely | March | 2019 | 2019-OTA-244 | Nonprecedential | Demand Penalty (R&TC 19133)
|
| Jacob A. Ely (PFR) | August | 2019 | 2019-OTA-245 | Nonprecedential | Standard for granting petition for rehearing
|
| Harry Taub | March | 2019 | 2019-OTA-248 | Nonprecedential | Innocent spouse (R&TC 18533(f), statute of limitations for collection
|
| Harry Taub (PFR) | August | 2019 | 2019-OTA-249 | Nonprecedential | Standard for granting petition for rehearing
|
| Sky J. Wolf | February | 2019 | 2019-OTA-250 | Nonprecedential | Taxability of scholarship  (IRC 117)
|
| Sky J. Wolf (PFR) | August | 2019 | 2019-OTA-251 | Nonprecedential | Standard for granting petition for rehearing
|
| Robert G. Ketchum | July | 2019 | 2019-OTA-185 | Nonprecedential | Late-filing penalty (R&TC 19131)
|
| James Snell and Magda Snell | July | 2019 | 2019-OTA-186 | Nonprecedential | Federal adjustment (R&TC 18622)
|
| Owais Kazi and Surwat Kazi | July | 2019 | 2019-OTA-187 | Nonprecedential | Late-filing penalty (R&TC 19131); California-method of taxing nonresidents; Community property income; Foreign earned income exclusion (IRC 911)
|
| Angela Nilsen (Appealing Spouse) David A. Nilsen (Non-Appealing Spouse) | July | 2019 | 2019-OTA-189 | Nonprecedential | Innocent spouse (R&TC 18533)
|
| Dennis M. Romero and Cynthia L. Romero | July | 2019 | 2019-OTA-191
| Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| Marvin A. Lassiter, Jr. | July | 2019 | 2019-OTA-192
| Nonprecedential | Head of household
|
| D. A. Concrete, Inc. | July | 2019 | 2019-OTA-199
| Nonprecedential | S Corp. late filing penalty (R&TC 19172.5)
|
| Noam H. Arzt and Heidi L. Arzt | July | 2019 | 2019-OTA-200
| Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| Best Plumbing Services, Inc. | July | 2019 | 2019-OTA-202
| Nonprecedential | Late filing penalty (R&TC 19131); S Corp. late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19136)
|
| Estate of John R. Chewning | July | 2019 | 2019-OTA-203
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Jali, LLC | July | 2019 | 2019-OTA-204P | Precedential | Doing business (R&TC 23101); LLC tax (R&TC 17941(a))
|
| Jeffrey G. Sandoval | July | 2019 | 2019-OTA-205
| Nonprecedential | Substantiation of basis; Passive activity losses (IRC 469)
|
| Sara Camacho | July | 2019 | 2019-OTA-206
| Nonprecedential | Taxability of sick pay (IRC 104, 105); Collection cost recovery fee (R&TC 19254)
|
| Mark Richardson and Darci Richardson | July | 2019 | 2019-OTA-207
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Michael W. Means and Roxann E. Means | July | 2019 | 2019-OTA-208
| Nonprecedential | Federal adjustment (R&TC 18622); Jurisdiction to determine effect of bankruptcy discharge
|
| Supercargo Consulting, LLC | July | 2019 | 2019-OTA-209
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Salvacion Y. Torre | June | 2019 | 2019-OTA-210
| Nonprecedential | Substantiation of trade or business loss from short sale of property (IRC 165)
|
| Priscilla Myers | May | 2019 | 2019-OTA-211
| Nonprecedential | Innocent spouse (R&TC 18533; 19006)
|
| David Stone and Christine Germaine Stone (PFR) | June | 2019 | 2019-OTA-162 | Nonprecedential | Standard for granting petition for rehearing
|
| Meridiant Corporation | June | 2019 | 2019-OTA-163
| Nonprecedential | Statute of limitations on claims for refund (R&TC 19306)
|
| Deborah L. Manes | June | 2019 | 2019-OTA-164
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Jonathan W. Birdt and Julie P. Birdt | June | 2019 | 2019-OTA-165
| Nonprecedential | Federal adjustment
|
| Whiteside Construction Corporation, Inc. | June | 2019 | 2019-OTA-166
| Nonprecedential | Statute of limitations for assessment (R&TC 19057, 19059); Federal adjustment (bad debt deduction)
|
| Paul C. Smith | June | 2019 | 2019-OTA-168
| Nonprecedential | Interest abatement (RT&C 19104); Miscellaneous itemized deductions (IRC 162); Unreimbursed employee business expenses
|
| Richard Resler and Cathy Resler | June | 2019 | 2019-OTA-169
| Nonprecedential | Federal adjustment (R&TC 18622)
|
| Thomas M. Purbaugh and Karen M. Spina | June | 2019 | 2019-OTA-170
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Tracy L. Rouviere and Richard C. Rouviere | June | 2019 | 2019-OTA-171
| Nonprecedential | Federal adjustment; California method for taxing nonresident income; joint and several liability
|
| Electro Magnetic Test Inc. | June | 2019 | 2019-OTA-172
| Nonprecedential | E-pay penalty (R&TC 19011)
|
| Steve L. Hill and Ivette C. Hill | June | 2019 | 2019-OTA-173
| Nonprecedential | Late Payment Penalty (RT&C 19132)
|
| Keiko S. Boone | June | 2019 | 2019-OTA-174
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| Harry J. Moren | June | 2019 | 2019-OTA-176P | Precedential | Late payment penalty (R&TC 19132)
|
| Millennium Dental Technologies, Inc | May | 2019 | 2019-OTA-178P | Precedential | Res judicata (R&TC 19802) |
| Blair S. Bindley | May | 2019 | 2019-OTA-179P | Precedential | Taxation of nonresidents; Market-based sourcing, R&TC 25136; Regulations 17041, 17951-2, 17951-4 & 25136-2
|
| Mark Wehberg | May | 2019 | 2019-OTA-181 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
|
| FSAQ, LP | May | 2019 | 2019-OTA-182 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement
|
| Matthew Palmer and Kristin Stone | May | 2019 | 2019-OTA-183 | Nonprecedential | Domicile and residency (R&TC 17014); Community property income; Other state tax credit (R&TC 18001, 18002)
|
| Kimberly Denise Wesley | May | 2019 | 2019-OTA-184 | Nonprecedential | Head of household; Notice and demand penalty (R&TC 19133)
|
| Indrani Ray | May | 2019 | 2019-OTA-134 | Nonprecedential | Head of household
|
| Stanley W. Li and Nhi T. Huynh | May | 2019 | 2019-OTA-136 | Nonprecedential | Late-filing penalty (R&TC 19131)
|
| Gina McClure | May | 2019 | 2019-OTA-137 | Nonprecedential | Demand penalty (R&TC 19133)
|
| Kimberly-Clark Worldwide , Inc. | May | 2019 | 2019-OTA-140 | Nonprecedential | Large corporate underpayment penalty, LCUP (R&TC 19138)
|
| Brian Ruane | May | 2019 | 2019-OTA-141 | Nonprecedential | Late-filing penalty (R&TC 19131)
|
| Fazlollah K. Beheshti | May | 2019 | 2019-OTA-142 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Greta Hedin | May | 2019 | 2019-OTA-144 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Debra Rojas | May | 2019 | 2019-OTA-145 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164)
|
| Anthony Kadell | May | 2019 | 2019-OTA-146 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654)
|
| Juan A. Flores and Sandra Y. Marquez | May | 2019 | 2019-OTA-147 | Nonprecedential | Subtraction from CA income, COD income
|
| Barry H. Hinden and Marilyn K. Hinden | May | 2019 | 2019-OTA-148 | Nonprecedential | Loss on property contributed to charity (IRC 165, 1001, 1011)
|
| Michael Bradford and Mutsumi Bradford | May | 2019 | 2019-OTA-149 | Nonprecedential | Federal adjustment; Late-filing penalty (R&TC 19131)
|
| Gregory S. Poole | May | 2019 | 2019-OTA-150 | Nonprecedential | Federal adjustment
|
| Keith J. Spicer | May | 2019 | 2019-OTA-151 | Nonprecedential | Federal adjustment (R&TC section 18622)
|
| Daniel McCaul and Margot McCaul | May | 2019 | 2019-OTA-152 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
|
| Aaron Marinucci | April | 2019 | 2019-OTA-153 | Nonprecedential | Innocent spouse (R&TC 18533
|
| Humphrey Martinez | May | 2019 | 2019-OTA-154 | Nonprecedential | Statute of limitations on assessment (R&TC 19057); Taxation of retirement plan distributions (IRC 72; R&TC 17085); Interest abatement (R&TC 19104)
|
| Johnny A. Mez | May | 2019 | 2019-OTA-155 | Nonprecedential | Federal adjustment; Statute of limitations on assessment (R&TC 19059)
|
| Farhad Yazdinian | April | 2019 | 2019-OTA-156 | Nonprecedential | Federal adjustment; Statute of limitations on assessment (R&TC 19059)
|
| Genuine Rose, Inc. | April | 2019 | 2019-OTA-157 | Nonprecedential | Late-filing penalty (R&TC 19131)
|
| Gregory B. Downing (PFR) | June | 2019 | 2019-OTA-159 | Nonprecedential | Standard for granting petition for rehearing
|
| Allen Capital Resource, Inc. | April | 2019 | 2019-OTA-044 | Nonprecedential | Trade or business; Noneconomic substance transaction (NEST) penalty (RTC 19774); Interest-based penalty (RTC 19777)
|
| Christopher M. Velovich and Michelle R. Velovich | April | 2019 | 2019-OTA-091 | Nonprecedential | Deductibility of educational expenses (IRC 162)
|
| David W. Swanson and Connie L. Swanson | January | 2019 | 2019-OTA-093 | Nonprecedential | Federal determination; Accuracy-related penalty (R&TC 19164); Post-amnesty penalty (R&TC 19777.5); Offer in compromise (R&TC 19443); Due process
|
| David W. Swanson and Connie L. Swanson (PFR) | May | 2019 | 2019-OTA-094 | Nonprecedential | Standard for granting petition for rehearing
|
| Francine McKanna | April | 2019 | 2019-OTA-096 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Gregorio Z. Uy and Joylyn Y. Uy | January | 2019 | 2019-OTA-097 | Nonprecedential | Taxation of Military Retirement Income |
| Gregorio Z. Uy and Joylyn Y. Uy (PFR) | May | 2019 | 2019-OTA-098 | Nonprecedential | Standard for granting petition for rehearing
|
| Hevin Zada and Cameron Zada (DEC'D) | April | 2019 | 2019-OTA-099 | Nonprecedential | Accuracy-related penalty (R&TC 19164)
|
| Hyginus Offor | April | 2019 | 2019-OTA-100 | Nonprecedential | Taxation of community property income; Domicile
|
| Inderjit S. Anand and Chandana Anand | April | 2019 | 2019-OTA-101 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
|
| Jamie Ibarra | April | 2019 | 2019-OTA-103 | Nonprecedential | Statute of limitations for assessment (R&TC 19507); Residency
|
| John Sands and Lorena Sands | April | 2019 | 2019-OTA-104 | Nonprecedential | Federal adjustment; Unreported 1099 income
|
| Keith W. Brown | February | 2019 | 2019-OTA-106 | Nonprecedential | Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131)
|
| Keith W. Brown (PFR) | April | 2019 | 2019-OTA-107 | Nonprecedential | Standard for granting petition for rehearing
|
| Kenneth S. Kowalski and Sue A. Kowalski | April | 2019 | 2019-OTA-108 | Nonprecedential | Federal adjustment; Collection cost recovery fee (R&TC19254); Interest abatement
|
| Laurie Gomes and Christopher Gomes | April | 2019 | 2019-OTA-110 | Nonprecedential | Mortgage debt forgiveness (RTC 17144.5, IRC 108); Disallowed itemized deductions
|
| Mark Morgan (PFR) | May | 2019 | 2019-OTA-111 | Nonprecedential | Standard for granting petition for rehearing
|
| Marshall Reddick | April | 2019 | 2019-OTA-112 | Nonprecedential | Sham transactions; Noneconomic substance transaction (NEST) penalty (R&TC 19774); Interest-based penalty (R&TC 19777)
|
| Matthew C. Drake and Susan K. Drake | April | 2019 | 2019-OTA-113 | Nonprecedential | Federal adjustment; Statute of limitations on claim for refund (R&TC 19306)
|
| Michele DeCosta | March | 2019 | 2019-OTA-114 | Nonprecedential | Federal adjustment; discharge of indebtedness income
|
| Morayo K. Yamoah | April | 2019 | 2019-OTA-115 | Nonprecedential | Head of household
|
| Nymul Lim | April | 2019 | 2019-OTA-117 | Nonprecedential | Head of household; Dependent credit
|
| Peter Florin | March | 2019 | 2019-OTA-118 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement
|
| Peter Pau and Susanna Pau (PFR) | May | 2019 | 2019-OTA-119 | Nonprecedential | Standard for granting petition for rehearing
|
| Philip L. Kennedy | March | 2019 | 2019-OTA-120 | Nonprecedential | Federal adjustment
|
| Randall L. Abbott | April | 2019 | 2019-OTA-121 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164)
|
| Ricardo Bircher | April | 2019 | 2019-OTA-122 | Nonprecedential | Statute of limitations for refund claim (R&TC 19306)
|
| Richard D. Cintron | April | 2019 | 2019-OTA-123 | Nonprecedential | Demand penalty (R&TC 19133)
|
| Richard P. Pointer and Theresa Kronemeyer | April | 2019 | 2019-OTA-124 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164)
|
| Sawtantra Chopra and Aruna Chopra | April | 2019 | 2019-OTA-125 | Nonprecedential | Capital versus ordinary loss on sale of realty (IRC 1221, 1231)
|
| Stephen Johnson | April | 2019 | 2019-OTA-127 | Nonprecedential | Residency; Interest abatement
|
| Victor E. Ramirez and Judy Ramirez | April | 2019 | 2019-OTA-129 | Nonprecedential | Substantiation of disallowed deductions
|
| Walter Parng | March | 2019 | 2019-OTA-130 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement
|
| William Nelson | April | 2019 | 2019-OTA-132 | Nonprecedential | Federal adjustment; Disallowed business and travel expenses (IRC 162, 274); Accuracy-related penalty (R&TC 19164)
|
| WowYow Inc. | April | 2019 | 2019-OTA-133 | Nonprecedential | Doing business; Nexus (R&TC 23101); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Interest abatement
|
| Penny Thinnes (PFR) | April | 2019 | 2019-OTA-042 | Nonprecedential | Standard for granting petition for rehearing
|
| John J. Petersen (PFR) | April | 2019 | 2019-OTA-043 | Nonprecedential | Standard for granting petition for rehearing
|
| Pon Nyong Yi (PFR) | April | 2019 | 2019-OTA-045 | Nonprecedential | Standard for granting petition for rehearing
|
| Andre Jackson | March | 2019 | 2019-OTA-046 | Nonprecedential | Estimation 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)
|
| Toshinari Tamura | March | 2019 | 2019-OTA-047 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Robert Hamilton | March | 2019 | 2019-OTA-048 | Nonprecedential | Late filing penalty (R&TC 19132); Collection cost recovery fee (R&TC 19254); Interest abatement; Lien fee; Installment agreement fee
|
| Mark Bailey | March | 2019 | 2019-OTA-049 | Nonprecedential | Head of household
|
| Stephen J. Edel | March | 2019 | 2019-OTA-050 | Nonprecedential | Interest abatement
|
| Marvin E. Catchings and Winnie V. Catchings | March | 2019 | 2019-OTA-051 | Nonprecedential | Statute of limitations (R&TC 19057, 19067)
|
| Jamie R. Hoover | March | 2019 | 2019-OTA-052P | Precedential | Interest on overpayment (R&TC 19341(d))
|
| Contus Corporation | March | 2019 | 2019-OTA-054 | Nonprecedential | Late filing penalty (R&TC 19131); S corporation late-filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142)
|
| Mildred M. McMillan | March | 2019 | 2019-OTA-055 | Nonprecedential | Federal adjustment; Taxability of pension income
|
| Evan D. Tana and Kyna G. Fong | March | 2019 | 2019-OTA-056 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Jeffrey C. Moy and Nancy B. Moy | March | 2019 | 2019-OTA-057P | Precedential | Interest abatement (RTC 19112); OTA jurisdiction |
| Elizabeth C. Daskarolis | March | 2019 | 2019-OTA-058 | Nonprecedential | Late-payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
|
| Russell K. Justus | March | 2019 | 2019-OTA-059 | Nonprecedential | Federal adjustment
|
| Kidzart Texas, LLC | March | 2019 | 2019-OTA-060 | Nonprecedential | Late-filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
|
| Albert Jimenez | March | 2019 | 2019-OTA-061 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Arturo Sanoja | March | 2019 | 2019-OTA-062 | Nonprecedential | Collection cost recovery fee (R&TC 19254)
|
| Christian Jensen | March | 2019 | 2019-OTA-063 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
|
| Levy & Ryan | March | 2019 | 2019-OTA-064 | Nonprecedential | Late filing penalty (R&TC 19172)
|
| Michael A. Wilde | March | 2019 | 2019-OTA-065 | Nonprecedential | Federal adjustment
|
| Sterling Health Services, Inc. | March | 2019 | 2019-OTA-066 | Nonprecedential | Late filing penalty (R&TC 19172.5)
|
| Kyle Godfrey and Sheena Godfrey | March | 2019 | 2019-OTA-068 | Nonprecedential | Solar energy credit carryover (R&TC 17042.5)
|
| Peter R. Small and Tracey Tyree-Small | March | 2019 | 2019-OTA-069 | Nonprecedential | Federal adjustment, mortgage interest deduction
|
| R. Saltzman and B. Saltzman | March | 2019 | 2019-OTA-070P | Precedential | Estimated tax penalty (R&TC 19136)
|
| Logic2Layout, Inc. | March | 2019 | 2019-OTA-071 | Nonprecedential | Late filing penalty (R&TC 19172.5)
|
| Robert Zens and Sally Ann Zens | March | 2019 | 2019-OTA-074 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| Michael Greenfeld | March | 2019 | 2019-OTA-075 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Evia L. Thomas | March | 2019 | 2019-OTA-076 | Nonprecedential | Statute of limitations (R&TC 19306 & 19322.1)
|
| Dennis McCoy and Karin McCoy | February | 2019 | 2019-OTA-077 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| Betts Company | February | 2019 | 2019-OTA-078 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Carol A. Fast | February | 2019 | 2019-OTA-079 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Shaun M. Stewart and Susan Stewart | February | 2019 | 2019-OTA-080 | Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| Jesus Acosta | February | 2019 | 2019-OTA-081 | Nonprecedential | Federal adjustment
|
| Henry Tasto | February | 2019 | 2019-OTA-082 | Nonprecedential | Employee business expenses (IRC 162, 274)
|
| Rick Hinson and Elizabeth Hinson | February | 2019 | 2019-OTA-083 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164)
|
| Mark M. Iwasa and Kathleen H. Iwasa | February | 2019 | 2019-OTA-084 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Spyglass Realty Partners, Inc. | February | 2019 | 2019-OTA-085 | Nonprecedential | Late filing penalty (R&TC 19172.5); Late filing penalty (R&TC 19131)
|
| Michael A. Geffeney | February | 2019 | 2019-OTA-086 | Nonprecedential | Federal adjustment; Taxability of pension income
|
| Kambiz Ghojehvand & Mona O. Tehrani | February | 2019 | 2019-OTA-087 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Thomas Alan Shue and Susan Kay Shue | January | 2019 | 2019-OTA-088 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Gary Hirsh and Sharon Hirsh (PFR) | April | 2019 | 2019-OTA-089 | Nonprecedential | Standard for granting petition for rehearing |
| Jawfen Chen (PFR) | April | 2019 | 2019-OTA-090 | Nonprecedential | Standard for granting petition for rehearing |
Technicorp International II, Inc.
| January | 2019 | 2019-OTA-037 | Nonprecedential | Jurisdiction; Timeliness of Appeal
|
Raygenald Pierre
| January | 2019 | 2019-OTA-036 | Nonprecedential | Innocent spouse relief
|
Jim Glinskas
| January | 2019 | 2019-OTA-035 | Nonprecedential | Federal determination; Discharge of indebtedness income.
|
Hoa Thai Vu
| January | 2019 | 2019-OTA-034 | Nonprecedential | Statute of limitations on claims for refund (R&TC 19306)
|
Mark E. Urness and Candace L. Urness
| January | 2019 | 2019-OTA-033 | Nonprecedential | Late payment penalty (R&TC 19132)
|
Francis G. Safar
| January | 2019 | 2019-OTA-032 | Nonprecedential | Federal adjustment; Pension distribution
|
Joseph A. Ventura
| January | 2019 | 2019-OTA-031 | Nonprecedential | Statute of limitations on claims for refund (R&TC 19306)
|
Jamal Speller
| January | 2019 | 2019-OTA-030 | Nonprecedential | Home office deduction(IRC 280A); Unreimbursed employee business expenses (IRC 274(d))
|
Jianing Hu and Ni Zhu
| February | 2019 | 2019-OTA-029 | Nonprecedential | Late payment penalty for Web Pay failure (R&TC 19132)
|
Timothy Garth
| February | 2019 | 2019-OTA-028 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Relief of interest (R&TC 19101)
|
Village View, LLC
| February | 2019 | 2019-OTA-027 | Nonprecedential | Doing business, nexus (R&TC 23101); late-filing penalty (R&TC 19131); interest abatement (R&TC 19104)
|
Mateusz Szeszkowski and Natalie Szeszkowski
| February | 2019 | 2019-OTA-026 | Nonprecedential | Late payment penalty upon Web Pay failure (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Triple Crown Baseball LLC | February | 2019 | 2019-OTA-025P | Precedential | Late payment penalty (R&TC 19132)
|
| Grid Subject Matter Experts, LLC | February | 2019 | 2019-OTA-024 | Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19142); Late filing penalty (R&TC 19172.5)
|
| Robert J. Sholtis | January | 2019 | 2019-OTA-023 | Nonprecedential | Alimony deduction
|
| James W. Splettstoesser | February | 2019 | 2019-OTA-022 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| Anthony Ottlinger (PFR) | March | 2019 | 2019-OTA-021 | Nonprecedential | Standard for granting petition for rehearing |
| Eric A. Thoreson (PFR) | March | 2019 | 2019-OTA-020 | Nonprecedential | Standard for granting petition for rehearing |
| Tonnia P. Tilley | January | 2019 | 2019-OTA-019 | Nonprecedential | Head of household
|
| Richard L. Foust | January | 2019 | 2019-OTA-018 | Nonprecedential | Federal adjustment; Schedule C expenses
|
| Colleen Campbell Payne (deceased) | January | 2019 | 2019-OTA-017 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Ernesto Carrasco and Karen A. Morgan | January | 2019 | 2019-OTA-016 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement; Installment payment program fee (R&TC 19591)
|
| Stephanie DiMaggio | January | 2019 | 2019-OTA-015 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| William A. Bornhoeft | January | 2019 | 2019-OTA-014 | Nonprecedential | Federal adjustment; Income sourcing; California method of taxing nonresidents
|
| Joseph M. Kessel and Jolie T. Kessel | January | 2019 | 2019-OTA-013 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
|
| Ronald G. Petrillo | January | 2019 | 2019-OTA-011 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Eric H. Liljestrand Irrevocable Trust | January | 2019 | 2019-OTA-012P | Precedential | Jurisdiction of OTA |
| Richard T. McGuire | January | 2019 | 2019-OTA-010 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Ralph Montecalvo | January | 2019 | 2019-OTA-009 | Nonprecedential | Gambling losses (IRC 165(d))
|
| John K. McCoy and Jeanann McCoy | January | 2019 | 2019-OTA-008 | Nonprecedential | Federal adjustment; Alimony deduction (IRC 71)
|
| Zachary Klein and Courtney Klein | January | 2019 | 2019-OTA-007 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Keyshawn Johnson and Shikiri Johnson (PFR) | February | 2019 | 2019-OTA-006 | Nonprecedential | Standard for granting petition for rehearing |
| Bank of America Corp. and its Affiliates (PFR) | February | 2019 | 2019-OTA-005 | Nonprecedential | Standard for granting petition for rehearing |
| Andre Jackson (PFR) | February | 2019 | 2019-OTA-004 | Nonprecedential | Standard for granting petition for rehearing |
| Norbert T. Faure-Goda and Ericka K. Faure-Goda (PFR) | February | 2019 | 2019-OTA-003 | Nonprecedential | Standard for granting petition for rehearing |
| Gilbert P. Hyatt (PFR) | January | 2019 | 2019-OTA-002 | Nonprecedential | Standard for granting petition for rehearing |
| Gilbert P. Hyatt (PFR) | January | 2019 | 2019-OTA-001 | Nonprecedential | Standard for granting petition for rehearing |
