Decisions Month Year Cite Decision Type Issues
GEF Operating, Inc.March20202020-OTA-057PPrecedentialDoing business in California (R&TC 23101); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254); Interest abatement
Swat-Fame, Inc. et al.March20202020-OTA-046PPrecedentialR&D credit (IRC 41; R&TC 23609)
Swat-Fame, Inc. et al. (PFR)March20202020-OTA-045PPrecedentialStandard for granting Petition for Rehearing
P. Chen and A. ChiJanuary20202020-OTA-021P
PrecedentialDuty of consistency in reporting corporate distributions
M. GorinJanuary20202020-OTA-018P
PrecedentialFederal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057)