Decisions Month Year Cite Decision Type Issues
Khoren YanikyanJanuary20202020-OTA-026
NonprecedentialUnderreported sales, mini-mart
Alfredo J TalaveraJanuary 20202020-OTA-022P
Pending PrecedentialBad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations
Patrick Lynn AddyJanuary20202020-OTA-020
NonprecedentialUnderreported sales, restaurant
Ramco Jewelry CorpJanuary20202020-OTA-017
NonprecedentialSales for resale, sales in interstate commerce, resale certificates (CCR 1668); Negligence penalty (R&TC 6484)
Design Home Center, Inc.January20202020-OTA-016
NonprecedentialUnderreported taxable sales, furniture store; Negligence penalty (R&TC 6484; CCR 1698, 1703)
Paul NeufeldJanuary20202020-OTA-015
NonprecedentialResponsible person liability (R&TC 6829)
Cody Lee BassJanuary20202020-OTA-011
NonprecedentialResponsible officer penalty (R&TC 6829)
Mehdi Asgarinejad (PFR)January20202020-OTA-008NonprecedentialStandard for granting petition for rehearing
Hukilau San Francisco, LLC (PFR)January20202020-OTA-005NonprecedentialStandard for granting petition for rehearing
Karihan Filipino Foods Corporation (PFR)January20202020-OTA-004NonprecedentialStandard for granting petition for rehearing