| C. Pino and C. Pino | December | 2020 | 2020-OTA-375P
| Precedential | Research and development tax credit (IRC 41; R&TC 17052.12, 23609)
|
| Dilk Tire Service, Inc. | December | 2020 | 2020-OTA-374
| Nonprecedential | Nexus, doing business (R&TC 23101)
|
| S. Tenery and C. Tenery | December | 2020 | 2020-OTA-373
| Nonprecedential | Late filing penalty (R&TC 19131; IRC 7508A); Interest abatement
|
| D. Garibaldi | December | 2020 | 2020-OTA-372
| Nonprecedential | Late payment penalty (R&TC 19132); Underpayment of estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement
|
| B. Damico | December | 2020 | 2020-OTA-371
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| F. Magee | December | 2020 | 2020-OTA-370
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| K. To | December | 2020 | 2020-OTA-369
| Nonprecedential | Underpayment of estimated tax penalty (R&TC 19136; IRC 6654)
|
| J. Van Caneghem | December | 2020 | 2020-OTA-368
| Nonprecedential | Determination of stock basis (IRC 1016); Accuracy related penalty (R&TC 19165; IRC 6662)
|
| N. Shi and C. Lin | December | 2020 | 2020-OTA-367
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| L. Conacher and J. Dea | December | 2020 | 2020-OTA-365
| Nonprecedential | Basis adjustment for untaxed foreign transaction (IRC 1016)
|
| J. Huang | December | 2020 | 2020-OTA-364
| Nonprecedential | Interest abatement
|
| Y. Smith | December | 2020 | 2020-OTA-363
| Nonprecedential | Federal adjustment (disallowed business expenses)
|
| S. Soll and L. Soll | December | 2020 | 2020-OTA-362
| Nonprecedential | OTA jurisdiction to determine scope of bankruptcy discharge; Tax effect of IRS write-off of federal tax liability
|
| G. Markov and K. Markov | December | 2020 | 2020-OTA-361
| Nonprecedential | Underpayment of estimated tax penalty (R&TC 19136; IRC 6654)
|
| S. Gamble | December | 2020 | 2020-OTA-358
| Nonprecedential | Late filing penalty (R&TC 19131; IRC 7508A); Interest abatement
|
| L. Bayot and M. Bayot | December | 2020 | 2020-OTA-356
| Nonprecedential | Federal adjustment (unreported taxable dividends)
|
| H. Whitehead and N. Whitehead | December | 2020 | 2020-OTA-355
| Nonprecedential | Notice and demand penalty (R&TC 19333); Noneconomic substance transaction (NEST) penalty (R&TC 19774); Interest-based penalty (R&TC 19777)
|
| J. Alvarado and T. Mendoza (PFR) | December | 2020 | 2020-OTA-351
| Nonprecedential | Standard for granting petition for rehearing
|
| J. Alvarado and T. Mendoza | December | 2020 | 2020-OTA-350
| Nonprecedential | Federal determination (disallowed exemption credits; IRC 151, 152)
|
| C. Sykes (PFR) | December | 2020 | 2020-OTA-345
| Nonprecedential | Standard for granting petition for rehearing
|
| C. Sykes | December | 2020 | 2020-OTA-344
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19333); Frivolous appeal penalty (R&TC 19714); Interest abatement
|
| W. Harrison and A. Harrison (PFR) | December | 2020 | 2020-OTA-343
| Nonprecedential | Standard for granting petition for rehearing
|
| W. Harrison and A. Harrison | December | 2020 | 2020-OTA-342
| Nonprecedential | Late filing penalty (R&TC 19131); Underpayment of estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement; Collection cost recovery fee (R&TC 19254): Installment agreement fee liability (R&TC 19591)
|
| J. White (PFR) | December | 2020 | 2020-OTA-341
| Nonprecedential | Standard for granting petition for rehearing
|
| C. Perry (PFR) | December | 2020 | 2020-OTA-340
| Nonprecedential | Standard for granting petition for rehearing |
| A. Ulmer (PFR) | December | 2020 | 2020-OTA-339
| Nonprecedential | Standard for granting petition for rehearing |
| A. Ulmer | December | 2020 | 2020-OTA-338
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
|
| D. Newton (PFR) | December | 2020 | 2020-OTA-335
| Nonprecedential | Standard for granting petition for rehearing
|
| D. Newton | December | 2020 | 2020-OTA-334
| Nonprecedential | Federal adjustment (disallowed cost of goods sold for vehicle sales)
|
| Bains D., LLC (PFR) | December | 2020 | 2020-OTA-333
| Nonprecedential | Standard for granting petition for rehearing
|
| Bains D., LLC | December | 2020 | 2020-OTA-332
| Nonprecedential | Late filing penalty (R&TC 19131; Late payment penalty (R&TC 19132; IRC 7508A); Failure to pay estimated LLC fee penalty (R&TC 17942)
|
| M. Mitchem (PFR) | December | 2020 | 2020-OTA-331
| Nonprecedential | Standard for granting petition for rehearing |
| M. Mitchem | December | 2020 | 2020-OTA-330
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); Financial disability (R&TC 19316)
|
| Koi Media, LLC | November | 2020 | 2020-OTA-326
| Nonprecedential | Late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
|
| J. Dangermond and L. Dangermond | November | 2020 | 2020-OTA-325
| Nonprecedential | Statute of limitations for claims for refund (R&TC 19306)
|
| O. Casimiro and M. Casimiro | November | 2020 | 2020-OTA-323
| Nonprecedential | Federal adjustment
|
| B. Proctor | November | 2020 | 2020-OTA-322
| Nonprecedential | Federal adjustment; Innocent spouse (R&TC 18533; IRC 6015)
|
| T. Lemaitre | November | 2020 | 2020-OTA-317
| Nonprecedential | Notice and demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254)
|
| F. Wilson | November | 2020 | 2020-OTA-310
| Nonprecedential | Federal adjustment |
| F. Wilson ( PFR) | November | 2020 | 2020-OTA-309
| Nonprecedential | Standard for granting petition for rehearing
|
| M. Evans and T. Evans | October | 2020 | 2020-OTA-308 | Nonprecedential | Federal adjustment; Statute of limitations for refund claim (R&TC 19306)
|
| R. Carpentier and D. Carpentier | October | 2020 | 2020-OTA-307
| Nonprecedential | Federal adjustment (disallowed Schedule A & E deductions)
|
| J. Navar | October | 2020 | 2020-OTA-305
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
|
| Gallagher Enterprises | October | 2020 | 2020-OTA-304
| Nonprecedential | Statute of limitations for refund claim (R&TC 19306); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142, 19144; IRC 6654); OTA jurisdiction over post-amnesty penalty; Notice and demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254)
|
| BlissLights, Inc. | October | 2020 | 2020-OTA-303
| Nonprecedential | Capacity of suspended corporation to maintain appeal (Corp. Code 2205)
|
| B. Weiss | October | 2020 | 2020-OTA-302
| Nonprecedential | Statute of limitations for refund claim (R&TC 19306)
|
| G. Villaflor | October | 2020 | 2020-OTA-300
| Nonprecedential | Head of household
|
| K. Tsukiyama and S. De Froideville | October | 2020 | 2020-OTA-299
| Nonprecedential | Innocent spouse relief (R&TC 18533(i))
|
| R. Strauss and L. Strauss | October | 2020 | 2020-OTA-298
| Nonprecedential | E-pay penalties (R&TC 19011.5)
|
| C. Leroy | October | 2020 | 2020-OTA-297
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| ProPharma Sales LLC | October | 2020 | 2020-OTA-296
| Nonprecedential | Nexus, doing business (R&TC 23101); Liability for LLC tax (R&TC 17942)
|
| H. Swain and R. Houston-Swain | October | 2020 | 2020-OTA-295
| Nonprecedential | Taxability of federal employees retirement system retiree annuity supplement
|
| H. Lau and B. Lau | October | 2020 | 2020-OTA-293
| Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136; IRC 6654)
|
| Witman Enterprises, LLC | October | 2020 | 2020-OTA-292
| Nonprecedential | Partnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132);
|
| B. Brown and C. Brown | October | 2020 | 2020-OTA-289
| Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement
|
| M. Abadesco | October | 2020 | 2020-OTA-287 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement
|
| A. Einav | October | 2020 | 2020-OTA-286
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| T. Cheng | October | 2020 | 2020-OTA-285
| Nonprecedential | Federal adjustments (unreported income and disallowed deductions)
|
| P. Davis and M. Davis | October | 2020 | 2020-OTA-284
| Nonprecedential | Unreported employment income; Interest abatement
|
| T. Nguyen | October | 2020 | 2020-OTA-283
| Nonprecedential | Statute of limitations for refund claim (R&TC 19306); Late filing penalty (R&TC 19131); Interest abatement
|
| J. Boodaie and M. Boodaie | October | 2020 | 2020-OTA-282
| Nonprecedential | Unreported income (misappropriated funds); Passive activity losses (IRC 469); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| R. Hense and P. Hense | October | 2020 | 2020-OTA-280
| Nonprecedential | Notice and demand penalty (R&TC 19133)
|
| R. Hense and P. Hense (PFR) | October | 2020 | 2020-OTA-279
| Nonprecedential | Standard for granting petition for rehearing
|
| A. Arenas | October | 2020 | 2020-OTA-278
| Nonprecedential | Disallowed unreimbursed employee business expenses
|
| A. Arenas (PFR) | October | 2020 | 2020-OTA-277
| Nonprecedential | Standard for granting petition for rehearing
|
| E. Malm and E. Malm | October | 2020 | 2020-OTA-274
| Nonprecedential | Passive activity losses (IRC 469); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| E. Malm and E. Malm (PFR) | October | 2020 | 2020-OTA-273
| Nonprecedential | Standard for granting petition for rehearing
|
| K. Gowrappan | September | 2020 | 2020-OTA-264 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| L. Mazer and M. Mazer | September | 2020 | 2020-OTA-263P | Precedential | Residency (R&TC 17041)
|
| R. Knight and A. Knight | September | 2020 | 2020-OTA-262 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| N. Braunger | September | 2020 | 2020-OTA-261 | Nonprecedential | Statute of limitations (R&TC 19306); Overcollection of tax (FTB TAM 2007-01)
|
| R. Setser | September | 2020 | 2020-OTA-260
| Nonprecedential | Federal adjustment (disallowed expenses); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| A Girl's Empire | September | 2020 | 2020-OTA-259
| Nonprecedential | S Corporation late filing penalty (R&TC 19172.5); Liability for minimum tax/doing business (R&TC 23101, 23114, 23151; Regulation 23222)
|
| S. Mandalam and R. Mandalam | September | 2020 | 2020-OTA-258
| Nonprecedential | Low-emission vehicle credit (R&TC 17052.11)
|
| E. Amini and F. Amini | September | 2020 | 2020-OTA-257
| Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
|
| R. Jaques | September | 2020 | 2020-OTA-256
| Nonprecedential | Statute of limitations (R&TC 19306)
|
| Aroya Investment I, LLC | September | 2020 | 2020-OTA-255P
| Precedential | Doing business (R&TC 23101(b)(3) & (d)); Liability for LLC tax (R&TC 17941(a))
|
| R. Johnson | September | 2020 | 2020-OTA-254
| Nonprecedential | Innocent spouse (R&TC 18533; IRC 6015)
|
| C. Seals | September | 2020 | 2020-OTA-253
| Nonprecedential | Statute of limitations (R&TC 19306)
|
| D. Wilkinson | September | 2020 | 2020-OTA-252
| Nonprecedential | Statute of limitations (R&TC 19306); Financial disability (R&TC 19316)
|
| R. Brantner | September | 2020 | 2020-OTA-251
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| F. Mabunay and M. Mabunay | September | 2020 | 2020-OTA-250
| Nonprecedential | Interest abatement
|
| Paradigm Publishing, Inc. | September | 2020 | 2020-OTA-249
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Paradigm Publishing, Inc. (PFR) | September | 2020 | 2020-OTA-248
| Nonprecedential | Standard for granting petition for rehearing
|
| K. Changliao | September | 2020 | 2020-OTA-247
| Nonprecedential | Unreported income
|
| K. Changliao (PFR) | September | 2020 | 2020-OTA-246 | Nonprecedential | Standard for granting petition for rehearing
|
| B. Donahue | September | 2020 | 2020-OTA-245
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| B. Donahue ( PFR) | September | 2020 | 2020-OTA-244
| Nonprecedential | Standard for granting petition for rehearing
|
| E. Magao | September | 2020 | 2020-OTA-243
| Nonprecedential | Late filing penalty (R&TC 19131);
|
| E. Magao (PFR) | September | 2020 | 2020-OTA-242
| Nonprecedential | Standard for granting petition for rehearing
|
| J. Polk | September | 2020 | 2020-OTA-239
| Nonprecedential | Federal adjustment; Late filing penalty (R&TC 19131); OTA jurisdiction over frivolous submission penalty (R&TC 19179); Collection cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19174)
|
| J. Polk (PFR) | September | 2020 | 2020-OTA-238
| Nonprecedential | Standard for granting petition for rehearing
|
| Century West Partnership XXVIII | September | 2020 | 2020-OTA-237
| Nonprecedential | Partnership late filing penalty (R&TC 19172);
|
| Century West Partnership XXVIII (PFR) | September | 2020 | 2020-OTA-236
| Nonprecedential | Standard for granting petition for rehearing
|
| D. Klee | September | 2020 | 2020-OTA-235 | Nonprecedential | Federal adjustment (unreported income)
|
| D. Klee (PFR) | September | 2020 | 2020-OTA-234
| Nonprecedential | Standard for granting petition for rehearing
|
| S. Horton | August | 2020 | 2020-OTA-228
| Nonprecedential | Unreported income, capital gain from regulated investment company (IRC 852)
|
| L. Cahoon | August | 2020 | 2020-OTA-227
| Nonprecedential | Unreported income, third-party sick pay/voluntary plan (IRC 85, 104(a)(3), 105(a))
|
| W. Marek | August | 2020 | 2020-OTA-226
| Nonprecedential | Disallowed itemized deductions and business travel expenses (IRC 162, 274)
|
| J. Jones | August | 2020 | 2020-OTA-225
| Nonprecedential | Statute of limitations of claim for refund (R&TC 19306); Financial disability (R&TC 19316); Notice and demand penalty (R&TC 19133)
|
| P. Perez | August | 2020 | 2020-OTA-224
| Nonprecedential | Federal adjustment (Schedule E income and expenses)
|
| J. Smith | August | 2020 | 2020-OTA-223
| Nonprecedential | Transferee liability (R&TC 19071-19074)
|
| W. Smail | August | 2020 | 2020-OTA-222
| 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)
|
| M. Doherty | August | 2020 | 2020-OTA-221
| Nonprecedential | Federal adjustment (disallowed bad debt deductions and business expenses); Interest abatement (R&TC 19104); Statute of limitations on assessment after federal adjustment (R&TC 19060); Laches defense to assessment
|
| La Rosa Capital Resource, Inc. | August | 2020 | 2020-OTA-220P
| Precedential | Noneconomic substance transaction (NEST) penalty (R&TC 19774)
|
| C. Giordano | August | 2020 | 2020-OTA-219
| Nonprecedential | Notice and demand penalty (R&TC 19133)
|
| Peach Tree Investments, LLC | August | 2020 | 2020-OTA-218 | Nonprecedential | Jurisdiction, sufficiency of refund claim (R&TC 19322); Late payment penalty (R&TC 19132); Interest abatement (R&TC 19101)
|
| S. Spotten and L. Spotten | August | 2020 | 2020-OTA-217
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement (R&TC 19101)
|
| M. Goldman | August | 2020 | 2020-OTA-216
| Nonprecedential | Notice and demand penalty (R&TC 19133)
|
| M. Goldman (PFR) | August | 2020 | 2020-OTA-215
| Nonprecedential | Standard for granting petition for rehearing
|
| N. Stel | August | 2020 | 2020-OTA-214
| Nonprecedential | Disallowed unreimbursed business expenses, itemized deductions and travel expenses (IRC 162, 274); Statute of limitations on assessment (R&TC 19057); Proper mailing of FTB notice of proposed assessment (R&TC 18416)
|
| N. Stel (PFR) | August | 2020 | 2020-OTA-213
| Nonprecedential | Standard for granting petition for rehearing
|
| R. Nguyen and A. Young | August | 2020 | 2020-OTA-212
| Nonprecedential | California method of taxing part-year residents (R&TC 17041); Eligibility of married individual to file separate return (R&TC 18521)
|
| R. Ngueyn and A. Young (PFR) | August | 2020 | 2020-OTA-211
| Nonprecedential | Standard for granting petition for rehearing
|
| A. Berman and A. Scotta | August | 2020 | 2020-OTA-210
| Nonprecedential | Notice and demand penalty (R&TC 19133)
|
| A. Berman and A. Scotta (PFR) | August | 2020 | 2020-OTA-209
| Nonprecedential | Standard for granting petition for rehearing
|
| R. Reed | August | 2020 | 2020-OTA-204
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| R. Reed (PFR) | August | 2020 | 2020-OTA-203
| Nonprecedential | Standard for granting petition for rehearing
|
| G. Stabile | August | 2020 | 2020-OTA-198P
| Precedential | Taxation of former California resident's incentive stock option income (IRC 83; R&TC 17041, 17954; Regulation 17951-5(b))
|
| S. Krebs and F. Krebs | August | 2020 | 2020-OTA-197
| Nonprecedential | Unreported income; Frivolous appeal penalty (R&TC 19714)
|
| R. Lampkin and G. Lampkin | August | 2020 | 2020-OTA-196
| Nonprecedential | Federal adjustment (disallowed business expenses); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| R. Arditi and K. Arditi | August | 2020 | 2020-OTA-195
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| J. Kim and M. Kim | August | 2020 | 2020-OTA-194
| Nonprecedential | Federal adjustment (unreported pension income); California method of taxing part-year residents (R&TC 17041)
|
| K. Jun and A. Jun | August | 2020 | 2020-OTA-193
| Nonprecedential | Statute of limitations on assessment (R&TC 19057); Disallowed itemized deductions
|
| G. Brown | August | 2020 | 2020-OTA-192
| Nonprecedential | Federal adjustment (unreported pension income)
|
| D. White | August | 2020 | 2020-OTA-191
| Nonprecedential | Unreported retirement account distributions
|
| T. Vardell and A. Vardell | August | 2020 | 2020-OTA-190P
| Precedential | Trade or business; Loss on sale of real property (IRC 165)
|
| T. Sena | August | 2020 | 2020-OTA-189
| Nonprecedential | Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714)
|
| A. Jones and S. Jones | August | 2020 | 2020-OTA-188
| Nonprecedential | Federal adjustment (unreported pension income)
|
| W. Havens | August | 2020 | 2020-OTA-187
| Nonprecedential | Statute of limitations (R&TC 19306); Financial disability (R&TC 19316)
|
| C. Perez | August | 2020 | 2020-OTA-186
| Nonprecedential | Federal adjustments
|
| C. Carr | August | 2020 | 2020-OTA-185
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| s. Nornhold and S. Nornhold | August | 2020 | 2020-OTA-184 | Nonprecedential | Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
|
| E. Ricciardelli | August | 2020 | 2020-OTA-183
| Nonprecedential | Like-kind exchange (IRC 1031)
|
| M. Davis and J. Hunter-Davis | August | 2020 | 2020-OTA-182P
| Precedential | Distributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution
|
| A. Baez | August | 2020 | 2020-OTA-181
| Nonprecedential | Demand penalty (R&TC 19133)
|
| G. Huckleberry | August | 2020 | 2020-OTA-180
| Nonprecedential | Disallowed IRC 1231 loss and charitable contribution carryover
|
| Time To Be Herd | August | 2020 | 2020-OTA-179
| Nonprecedential | Liability for annual minimum LLC tax (R&TC 17941); Late payment penalty (R&TC 19132)
|
| A. Antonio and M. Antonio | August | 2020 | 2020-OTA-178
| Nonprecedential | Taxation of military retirement pay (IRC 72(t), 4974)
|
| M. Kohl and V. Kohl | August | 2020 | 2020-OTA-177
| Nonprecedential | Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
|
| A. Canann and M. Canann | August | 2020 | 2020-OTA-176
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| R. Lazof and V. Lazof | August | 2020 | 2020-OTA-175 | Nonprecedential | Estimated tax penalty (R&TC 19136); Interest abatement
|
| MaxPatient | August | 2020 | 2020-OTA-168
| Nonprecedential | Per shareholder S corp. late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142); OTA jurisdiction (R&TC 19324)
|
| E. Miller and C. Miller | August | 2020 | 2020-OTA-166
| Nonprecedential | Determination of income and NOL amounts; Late filing penalty (R&TC 19131); Accuracy-related penalty (IRC 6662; R&TC 19164)
|
| K. Foster and S. Foster | August | 2020 | 2020-OTA-165
| Nonprecedential | Federal adjustment; Statute of limitations on assessment (R&TC 19057); Accuracy-related penalty (IRC 6662; R&TC 19164)
|
| K. Blinkinsoph | August | 2020 | 2020-OTA-164
| Nonprecedential | Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131)
|
| R. Salado and A. Salado | August | 2020 | 2020-OTA-163
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| J. Swoben | August | 2020 | 2020-OTA-162
| Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| D. Johnson | August | 2020 | 2020-OTA-161 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Collection cost recovery fee (R&TC 19254)
|
| D. O'Rear and J. O'Rear | August | 2020 | 2020-OTA-160
| Nonprecedential | Determination of basis; Innocent spouse relief
|
| D. Miller | August | 2020 | 2020-OTA-158
| Nonprecedential | Federal adjustment (unreported tip income)
|
| P. Lewis | August | 2020 | 2020-OTA-157
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| BenchmarkPortal, LLC | August | 2020 | 2020-OTA-156
| Nonprecedential | Late filing penalty (R&TC 19131); Per partner late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Underpayment of estimated LLC fee penalty (R&TC 17942); Interest abatement
|
| Y. Lin and H. Gao | August | 2020 | 2020-OTA-155P
| Precedential | Filing status, nonresident spouse exception (R&TC 18521(c))
|
| Z. Ni and J. Qian | August | 2020 | 2020-OTA-153
| Nonprecedential | Federal adjustment; Taxation of IRA distributions (IRC 408)
|
| P. Offutt and N. Ofutt | August | 2020 | 2020-OTA-152
| Nonprecedential | Taxability of paid family leave (IRC 85; R&TC 17083)
|
| S. Hubbard and K. Hubbard | August | 2020 | 2020-OTA-151
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| M. Costa and K. Costa | August | 2020 | 2020-OTA-149
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
|
| D. Lee | August | 2020 | 2020-OTA-148
| Nonprecedential | Federal adjustment
|
| N. Krautheim | August | 2020 | 2020-OTA-147
| Nonprecedential | Innocent spouse (R&TC 18533(f), IRC 6015(f)
|
| R. Alvarez | August | 2020 | 2020-OTA-146
| Nonprecedential | Federal adjustment (disallowed Schedule A and C deductions)
|
| O. Nelson and M. Nelson | August | 2020 | 2020-OTA-145
| Nonprecedential | Deductibility of police officer's unreimbursed business expenses (IRC 162, 274)
|
| Benemi Partners, L.P. | August | 2020 | 2020-OTA-144P
| Precedential | Statute of limitations on claim for refund (R&TC 19036)
|
| D. Watts | August | 2020 | 2020-OTA-143 | Nonprecedential | Head of household
|
| M. Penner and W. Lee | August | 2020 | 2020-OTA-142 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| P. Hurst and J. Hurst | August | 2020 | 2020-OTA-141
| Nonprecedential | Federal adjustment (disallowed Schedule E deductions); Accuracy-related penalty (R&TC 19164; IRC 6662); Late filing penalty (R&TC 19131)
|
| F. Gonzalez and A. Gonzalez | August | 2020 | 2020-OTA-140 | Nonprecedential | Federal adjustment
|
| J. Gash | August | 2020 | 2020-OTA-139
| Nonprecedential | Federal adjustment (unreported income)
|
| K. Waligora | August | 2020 | 2020-OTA-138
| Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
|
| C. Atherley | August | 2020 | 2020-OTA-137 | Nonprecedential | Innocent spouse (R&TC 18533(f), IRC 6015(f)
|
| J. Judd | August | 2020 | 2020-OTA-136
| Nonprecedential | Head of household
|
| R. Weeks and D. Yau | August | 2020 | 2020-OTA-135
| Nonprecedential | Disallowed Schedule C deductions
|
| S. Monahan | August | 2020 | 2020-OTA-134
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| N. Frankfort and D. Frankfort | August | 2020 | 2020-OTA-133
| Nonprecedential | Interest abatement
|
| W. Rocha | August | 2020 | 2020-OTA-132
| Nonprecedential | Interest abatement (R&TC 19104; IRC 6404)
|
| C. Hirigoyen | August | 2020 | 2020-OTA-131
| Nonprecedential | Federal adjustment (unreported pension distribution)
|
| W. Appleyard | August | 2020 | 2020-OTA-130
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19036)
|
| A. Majors | August | 2020 | 2020-OTA-129
| Nonprecedential | Innocent spouse (R&TC 18533(f), IRC 6015(f)
|
| A. Rhoads | August | 2020 | 2020-OTA-128
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| C. Head and Z. Feliciano | August | 2020 | 2020-OTA-127P
| Precedential | Taxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| S. Khan | August | 2020 | 2020-OTA-126P
| Precedential | Suspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508)
|
| T. Kilroy and K. Kilroy | August | 2020 | 2020-OTA-125
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
|
| M. Benbenist | August | 2020 | 2020-OTA-124
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
|
| B. Kline | August | 2020 | 2020-OTA-123
| Nonprecedential | Unreported retirement disribution income (IRC 72)
|
| G. Antoun and M. Antoun | August | 2020 | 2020-OTA-122
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| M. Acosta | August | 2020 | 2020-OTA-121 | Nonprecedential | Transferee liability of LLC member (RTC 19071-19074; Civ. Code 3439.01-3439.12)
|
| C. Post | August | 2020 | 2020-OTA-120
| Nonprecedential | Federal adjustment (disallowed Schedule C deductions; omitted income)
|
| J. Davis | August | 2020 | 2020-OTA-119
| Nonprecedential | California method for taxing part-year resident (R&TC 17041)
|
| J. Beisner | August | 2020 | 2020-OTA-118
| Nonprecedential | Filing status (R&TC 18521)
|
| H. Halwani | August | 2020 | 2020-OTA-117
| Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
|
| R. Briscoe | August | 2020 | 2020-OTA-116
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| Global Consulting Group LLC | August | 2020 | 2020-OTA-115
| Nonprecedential | Liability for LLC tax (RTC 17941); Late payment penalty (R&TC 19132)
|
| H. Tahami | August | 2020 | 2020-OTA-114
| Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
|
| T. McKee | August | 2020 | 2020-OTA-113
| Nonprecedential | Federal adjustment
|
| A. Soltani and E. Soltani | August | 2020 | 2020-OTA-112
| Nonprecedential | Federal adjustment
|
| PRT Consulting | August | 2020 | 2020-OTA-111
| Nonprecedential | Liability for minimum tax (R&TC 23153, 23802); Estimated tax penalty (R&TC 19142); S corp late filing penalty (R&TC 19172.5)
|
| M. Surdin and K. Surdin | August | 2020 | 2020-OTA-110
| Nonprecedential | Federal adjustment
|
| D. Hicks and J. Hicks | August | 2020 | 2020-OTA-109
| Nonprecedential | Dishonored payment penalty (R&TC 19134, IRC 6657)
|
| G. Gonzalez | August | 2020 | 2020-OTA-108
| Nonprecedential | Federal adjustment
|
| T. Stelliga | August | 2020 | 2020-OTA-107
| Nonprecedential | Economic substance, charitable remainder unitrust (CRUT); Charitable contribution deduction (IRC 170); Noneconomic substance penalty (NEST, R&TC 19774); Interest-based penalty (R&TC 19777)
|
| R. Rawls | August | 2020 | 2020-OTA-106
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| G. Morales-Collins | August | 2020 | 2020-OTA-105
| Nonprecedential | Disallowed employee business expenses (IRC 162); Interest abatement
|
| M. Haeberli and T. Grown | August | 2020 | 2020-OTA-104
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); Estimated tax penalty R&TC 19142)
|
| D. Tran and L. Nguyen | August | 2020 | 2020-OTA-103
| Nonprecedential | Federal action; Interest abatement
|
| M. Donovan | August | 2020 | 2020-OTA-102
| Nonprecedential | Residency
|
| 7452 Romaine LP | August | 2020 | 2020-OTA-101
| Nonprecedential | Partnership late filing penalty (R&TC 19172); Collection cost recovery fee
|
| HMSS Investments | August | 2020 | 2020-OTA-100
| Nonprecedential | Partnership late filing penalty (R&TC 19172)
|
| R. Merz | August | 2020 | 2020-OTA-099
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| M. Cruces and E. Cruces | August | 2020 | 2020-OTA-098
| Nonprecedential | Taxability of health saving account
|
| D. Drummond | August | 2020 | 2020-OTA-097
| Nonprecedential | Collection of erroneous refund
|
| A. Dakers | August | 2020 | 2020-OTA-096
| Nonprecedential | California-source income of nonresident (Reg. 17951-4, 25136-2); Late filing penalty (R&TC 19131)
|
| L. Li | August | 2020 | 2020-OTA-095P
| Precedential | Ability to change filing status (R&TC 18521)
|
| R. Laidlaw and G. Laidlaw | August | 2020 | 2020-OTA-094
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. McAllister | August | 2020 | 2020-OTA-093
| Nonprecedential | Interest deduction for qualified mortgage insurance (IRC 163)
|
| L. Thiede and M. Thiede | August | 2020 | 2020-OTA-092
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| C. Munoz | August | 2020 | 2020-OTA-091
| Nonprecedential | Unreported income
|
| R. Strom and H. Strom | August | 2020 | 2020-OTA-090
| Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164)
|
| D. Shmueli | August | 2020 | 2020-OTA-089
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); Equitable estoppel against FTB
|
| C. Alexander | August | 2020 | 2020-OTA-088
| Nonprecedential | Federal adjustment
|
| P. Thompson and K. Thompson (PFR) | July | 2020 | 2020-OTA-076 | Nonprecedential | Standard for granting petition for rehearing
|
| P. Thompson and K. Thompson | July | 2020 | 2020-OTA-075
| Nonprecedential | Statute of limitations on assessment (R&TC 19057, 19755); Economic substance of ESOP tax shelter; Nonecomonmc substance (NEST) penalty (R&TC 19774); Interest-based penalty (R&TC 19777)
|
| J. Carlsen (PFR) | July | 2020 | 2020-OTA-072 | Nonprecedential | Standard for granting petition for rehearing
|
| J. Carlsen | July | 2020 | 2020-OTA-071 | Nonprecedential | Federal adjustment; OTA jurisdiction
|
| D. List (PFR) | April | 2020 | 2020-OTA-062 | Nonprecedential | Standard for granting petition for rehearing
|
| D. List | April | 2020 | 2020-OTA-061 | Nonprecedential | Basis in capital assets (marketable securities) acquired in connection with cessation of marriage (IRC 1041)
|
| GEF Operating, Inc. (PFR) | March | 2020 | 2020-OTA-058 | Nonprecedential | Standard for granting petition for rehearing |
| GEF Operating, Inc. | March | 2020 | 2020-OTA-057P | Precedential | Doing 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
|
| R. Burningham | March | 2020 | 2020-OTA-054 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| R. Burningham (PFR) | March | 2020 | 2020-OTA-053 | Nonprecedential | Standard for granting Petition for Rehearing
|
| L. Paul | March | 2020 | 2020-OTA-050 | Nonprecedential | Unreported Schedule C income (bank deposits analysis) and disallowed business deductions; Accuracy-related penalty (R&TC 19164; IRC 6662); Late filing penalty (R&TC 19131)
|
| L. Paul (PFR) | March | 2020 | 2020-OTA-049 | Nonprecedential | Standard for granting Petition for Rehearing
|
| Swat-Fame, Inc. et al. | March | 2020 | 2020-OTA-046P | Precedential | R&D credit (IRC 41; R&TC 23609)
|
| Swat-Fame, Inc. et al. (PFR) | March | 2020 | 2020-OTA-045P | Precedential | Standard for granting Petition for Rehearing
|
| J. Byerly | March | 2020 | 2020-OTA-044 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254)
|
| J. Byerly (PFR) | March | 2020 | 2020-OTA-043 | Nonprecedential | Standard for granting Petition for Rehearing
|
| M. Goel | January | 2020 | 2020-OTA-042
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| M. Tsai | January | 2020 | 2020-OTA-041
| Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
|
| T. Bell | January | 2020 | 2020-OTA-040
| Nonprecedential | Late filing penalty (R&TC 19131); Collection cost recovery fee; Interest abatement
|
| M. Renard Pierce | January | 2020 | 2020-OTA-039
| Nonprecedential | Unreimbursed employee business expenses (IRC 162, 274)
|
| A. Ibrahim Abdelkerim | January | 2020 | 2020-OTA-038
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| S. Goldberg | January | 2020 | 2020-OTA-037
| Nonprecedential | Unreimbursed employee business expenses (IRC 162, 274)
|
| The Pour House Brewery, Inc. | January | 2020 | 2020-OTA-036
| Nonprecedential | Late filing penalty (R&TC 19131); S corp late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142)
|
| E. Turner | January | 2020 | 2020-OTA-035
| Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Interest-based penalty (R&TC 19777); Late payment penalty (R&TC 19132); Collection cost recovery fee; Filing enforcement cost recovery fee; Installment agreement fee; Interest abatement
|
| A. Trotter | January | 2020 | 2020-OTA-034
| Nonprecedential | California method of taxing part-year residents
|
| D. Ahlgren (PFR) | February | 2020 | 2020-OTA-033
| Nonprecedential | Standard for granting petition for rehearing
|
| C. Dandridge (PFR) | February | 2020 | 2020-OTA-032
| Nonprecedential | Standard for granting petition for rehearing |
| J. Michael (PFR) | February | 2020 | 2020-OTA-031 | Nonprecedential | Standard for granting petition for rehearing |
| Non-Stop Carriers LLC (PFR) | February | 2020 | 2020-OTA-030 | Nonprecedential | Standard for granting petition for rehearing |
| M. Deasy (PFR) | January | 2020 | 2020-OTA-029 | Nonprecedential | Standard for granting petition for rehearing |
| Pund, LLC | January | 2020 | 2020-OTA-025
| Nonprecedential | Liability of out-of-state LLC for LLC tax (R&TC 17941, 18633.5); Demand penalty (R&TC 19133); Interest abatement
|
| Gregory B. Payne and Joanne Kavanagh-Payne | January | 2020 | 2020-OTA-024
| Nonprecedential | Federal adjustment
|
| Lucius Clark | January | 2020 | 2020-OTA-023
| Nonprecedential | Federal adjustment, early retirement distribution
|
| P. Chen and A. Chi | January | 2020 | 2020-OTA-021P
| Precedential | Duty of consistency in reporting corporate distributions
|
| Linda S. Warwick | January | 2020 | 2020-OTA-019
| Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement; Installment agreement fee
|
| M. Gorin | January | 2020 | 2020-OTA-018P
| Precedential | Federal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057)
|
| Charles Petesch | January | 2020 | 2020-OTA-014
| Nonprecedential | Federal adjustments, unreported income
|
| David W. Jones and Audrey Jones | January | 2020 | 2020-OTA-013 | Nonprecedential | Other state tax credit, Arizona (R&TC 18001)
|
| Leng D'Or USA, Inc. | January | 2020 | 2020-OTA-012
| Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
|
| Jorge Periban and Carolina Periban | January | 2020 | 2020-OTA-010
| Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| Uday Dandavate and Rohini Dandavate | January | 2020 | 2020-OTA-009
| Nonprecedential | Taxation of out-of-state income earned by California resident
|
| Unique Sports Accessories, Inc. (PFR) | January | 2020 | 2020-OTA-007
| Nonprecedential | Standard for granting petition for rehearing
|
| Mahnaz Danesh and Imad Mazboudi (PFR) | January | 2020 | 2020-OTA-006
| Nonprecedential | Standard for granting petition for rehearing |
| GLG Enterprises, Inc. (PFR) | January | 2020 | 2020-OTA-003
| Nonprecedential | Standard for granting petition for rehearing
|
| SKU Trading, Inc. (PFR) | January | 2020 | 2020-OTA-002
| Nonprecedential | Standard for granting petition for rehearing
|
| S. Mitchell (PFR) | January | 2020 | 2020-OTA-001
| Nonprecedential | Standard for granting petition for rehearing |
| S. Mitchell | January | 2020 | 2020-OTA-000.5 | Nonprecedential | Like-kind exchange (IRC 1031) |
