Decisions Month Year Cite Decision Type Issues
C. Beebe and S. BatesJuly20202020-OTA-085NonprecedentialResponsible person liability (R&TC 6829)
B. LizarragaJuly20202020-OTA-084NonprecedentialUnreported taxable sales (restaurant)
Hungry Valley Fuel, Inc.July20202020-OTA-083NonprecedentialLocal tax reallocation; Statute of limitations (R&TC 6487); Reasonable reliance defense (R&TC 6596);
Marco's Trattoria Pizzeria, Inc.July20202020-OTA-082NonprecedentialStatute of limitations (R&TC 6487); Unreported taxable sales (restaurant); Interest relief (R&TC 6482)
J. MelloJuly20202020-OTA-081NonprecedentialResponsible person liability (R&TC 6829)
S. Arnold (PFR)July20202020-OTA-080NonprecedentialStandard for granting petition for rehearing

S. ArnoldJuly20202020-OTA-079NonprecedentialResponsible person liability (R&TC 6829); Negligence penalty (R&TC 6484)
Mount Diablo Tile & Stone Company (PFR)July20202020-OTA-078NonprecedentialStandard for granting petition for rehearing
Mount Diablo Tile & Stone CompanyJuly20202020-OTA-077
NonprecedentialUnreported sales (flooring); Taxability of sales for resale and installation labor; Failure to file penalty (R&TC 6511, 6592(a))
Martinez Steel Corporation (PFR)July20202020-OTA-074PPending PrecedentialStandard for granting petition for rehearing
Martinez Steel CorporationJuly20202020-OTA-073PPending PrecedentialSales for resale exception by construction contractor (Regulation 1521)
Pasatiempo Investments, LTD. PTN (PFR)July20202020-OTA-070NonprecedentialStandard for granting petition for rehearing
Pasatiempo Investments, LTD. PTN July20202020-OTA-069PPending PrecedentialUnreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
JEP Enterprises, Inc.June20202020-OTA-068NonprecedentialUnreported taxable sales (restaurant); Fraud penalty (R&TC 6485)
M. SilvaJune20202020-OTA-067NonprecedentialUnreported taxable sales, restaurant; Fraud penalty (R&TC 6485)
C. Ferrie dba Vinny & Carol's The Original Cottage June20202020-OTA-066NonprecedentialUnreported taxable sales (restaurant); Interest abatement
J.R. Simplot Company and Britz-Simplot Grower Solutions, LLCJune20202020-OTA-065NonprecedentialFertilizer exemption (R&TC 6358)
N. LortzJune20202020-OTA-064NonprecedentialResponsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
E. PariaJune20202020-OTA-063NonprecedentialSales of tangible personal propery, deduction for nontaxable labor (Reg. 1501, 1502, 1528)
G. Shakolas (PFR)April 20202020-OTA-060NonprecedentialStandard for granting petition for rehearing
G. ShakolasApril20202020-OTA-059NonprecedentialUnreported taxable sales (restaurant)
Golden 7 Liquor & Deli, Inc.March20202020-OTA-056NonprecedentialUnreported taxable sales (liquor store)
Golden 7 Liquor & Deli, Inc. (PFR)March20202020-OTA-055NonprecedentialStandard for granting Petition for Rehearing
J. StewardMarch20202020-OTA-052NonprecedentialUse tax on vehicle (R&TC 6248(a); Reg. 1620)
J. Steward (PFR)March 20202020-OTA-051NonprecedentialStandard for granting Petition for Rehearing
Katzir's Floor & Home Design Inc.March20202020-OTA-048NonprecedentialUnreported taxable sales (flooring materials); Interest relief (R&TC 6593, 6593.5)
Katzir's Floor & Home Design Inc. (PFR)March20202020-OTA-047NonprecedentialStandard for granting Petition for Rehearing
R. Ponek and M. Ponek (PFR)January20202020-OTA-028
NonprecedentialStandard for granting petition for rehearing
Roanja Planning Inc. (PFR)January20202020-OTA-027NonprecedentialStandard for granting petition for rehearing
Khoren YanikyanJanuary20202020-OTA-026
NonprecedentialUnderreported sales, mini-mart
A. TalaveraJanuary 20202020-OTA-022P
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