2020 Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
C. Pino and C. PinoDecember20202020-OTA-375P
PrecedentialResearch and development tax credit (IRC 41; R&TC 17052.12, 23609)
Dilk Tire Service, Inc.December20202020-OTA-374
NonprecedentialNexus, doing business (R&TC 23101)
S. Tenery and C. TeneryDecember20202020-OTA-373
NonprecedentialLate filing penalty (R&TC 19131; IRC 7508A); Interest abatement
D. GaribaldiDecember20202020-OTA-372
NonprecedentialLate payment penalty (R&TC 19132); Underpayment of estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement
B. DamicoDecember20202020-OTA-371
NonprecedentialLate payment penalty (R&TC 19132)
F. MageeDecember20202020-OTA-370
NonprecedentialLate payment penalty (R&TC 19132)
K. ToDecember 20202020-OTA-369
Nonprecedential Underpayment of estimated tax penalty (R&TC 19136; IRC 6654)
J. Van CaneghemDecember20202020-OTA-368
NonprecedentialDetermination of stock basis (IRC 1016); Accuracy related penalty (R&TC 19165; IRC 6662)
N. Shi and C. LinDecember20202020-OTA-367
NonprecedentialLate payment penalty (R&TC 19132)
L. Conacher and J. DeaDecember20202020-OTA-365
NonprecedentialBasis adjustment for untaxed foreign transaction (IRC 1016)
J. HuangDecember20202020-OTA-364
NonprecedentialInterest abatement
Y. SmithDecember20202020-OTA-363
NonprecedentialFederal adjustment (disallowed business expenses)
S. Soll and L. SollDecember20202020-OTA-362
NonprecedentialOTA jurisdiction to determine scope of bankruptcy discharge; Tax effect of IRS write-off of federal tax liability
G. Markov and K. MarkovDecember20202020-OTA-361
NonprecedentialUnderpayment of estimated tax penalty (R&TC 19136; IRC 6654)
S. GambleDecember20202020-OTA-358
NonprecedentialLate filing penalty (R&TC 19131; IRC 7508A); Interest abatement
L. Bayot and M. BayotDecember20202020-OTA-356
NonprecedentialFederal adjustment (unreported taxable dividends)
H. Whitehead and N. WhiteheadDecember20202020-OTA-355
NonprecedentialNotice 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)December20202020-OTA-351
NonprecedentialStandard for granting petition for rehearing
J. Alvarado and T. MendozaDecember20202020-OTA-350
NonprecedentialFederal determination (disallowed exemption credits; IRC 151, 152)
C. Sykes (PFR)December20202020-OTA-345
NonprecedentialStandard for granting petition for rehearing
C. SykesDecember20202020-OTA-344
NonprecedentialEstimation 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)December20202020-OTA-343
NonprecedentialStandard for granting petition for rehearing
W. Harrison and A. HarrisonDecember20202020-OTA-342
NonprecedentialLate 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)December20202020-OTA-341
NonprecedentialStandard for granting petition for rehearing
C. Perry (PFR)December20202020-OTA-340
NonprecedentialStandard for granting petition for rehearing
A. Ulmer (PFR)December20202020-OTA-339
NonprecedentialStandard for granting petition for rehearing
A. UlmerDecember20202020-OTA-338
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
D. Newton (PFR)December20202020-OTA-335
NonprecedentialStandard for granting petition for rehearing
D. NewtonDecember20202020-OTA-334
NonprecedentialFederal adjustment (disallowed cost of goods sold for vehicle sales)
Bains D., LLC (PFR)December20202020-OTA-333
NonprecedentialStandard for granting petition for rehearing
Bains D., LLCDecember20202020-OTA-332
NonprecedentialLate 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)December20202020-OTA-331
NonprecedentialStandard for granting petition for rehearing
M. MitchemDecember20202020-OTA-330
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); Financial disability (R&TC 19316)
Koi Media, LLCNovember20202020-OTA-326
NonprecedentialLate filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
J. Dangermond and L. DangermondNovember20202020-OTA-325
NonprecedentialStatute of limitations for claims for refund (R&TC 19306)
O. Casimiro and M. CasimiroNovember20202020-OTA-323
NonprecedentialFederal adjustment
B. ProctorNovember20202020-OTA-322
NonprecedentialFederal adjustment; Innocent spouse (R&TC 18533; IRC 6015)
T. LemaitreNovember20202020-OTA-317
NonprecedentialNotice and demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254)
F. WilsonNovember20202020-OTA-310
NonprecedentialFederal adjustment
F. Wilson ( PFR)November20202020-OTA-309
NonprecedentialStandard for granting petition for rehearing
M. Evans and T. EvansOctober 20202020-OTA-308NonprecedentialFederal adjustment; Statute of limitations for refund claim (R&TC 19306)
R. Carpentier and D. CarpentierOctober20202020-OTA-307
NonprecedentialFederal adjustment (disallowed Schedule A & E deductions)
J. NavarOctober20202020-OTA-305
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
Gallagher EnterprisesOctober20202020-OTA-304
NonprecedentialStatute 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.October20202020-OTA-303
NonprecedentialCapacity of suspended corporation to maintain appeal (Corp. Code 2205)
B. WeissOctober20202020-OTA-302
NonprecedentialStatute of limitations for refund claim (R&TC 19306)
G. VillaflorOctober20202020-OTA-300
NonprecedentialHead of household
K. Tsukiyama and S. De Froideville October20202020-OTA-299
NonprecedentialInnocent spouse relief (R&TC 18533(i))
R. Strauss and L. StraussOctober20202020-OTA-298
NonprecedentialE-pay penalties (R&TC 19011.5)
C. LeroyOctober20202020-OTA-297
NonprecedentialLate payment penalty (R&TC 19132)
ProPharma Sales LLCOctober20202020-OTA-296
NonprecedentialNexus, doing business (R&TC 23101); Liability for LLC tax (R&TC 17942)
H. Swain and R. Houston-SwainOctober20202020-OTA-295
NonprecedentialTaxability of federal employees retirement system retiree annuity supplement
H. Lau and B. LauOctober20202020-OTA-293
NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136; IRC 6654)
Witman Enterprises, LLCOctober20202020-OTA-292
NonprecedentialPartnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132);
B. Brown and C. Brown October20202020-OTA-289
NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement
M. AbadescoOctober20202020-OTA-287NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
A. EinavOctober20202020-OTA-286
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
T. ChengOctober20202020-OTA-285
NonprecedentialFederal adjustments (unreported income and disallowed deductions)
P. Davis and M. DavisOctober20202020-OTA-284
NonprecedentialUnreported employment income; Interest abatement
T. NguyenOctober20202020-OTA-283
NonprecedentialStatute of limitations for refund claim (R&TC 19306); Late filing penalty (R&TC 19131); Interest abatement
J. Boodaie and M. BoodaieOctober20202020-OTA-282
NonprecedentialUnreported income (misappropriated funds); Passive activity losses (IRC 469); Accuracy-related penalty (R&TC 19164; IRC 6662)
R. Hense and P. HenseOctober20202020-OTA-280
NonprecedentialNotice and demand penalty (R&TC 19133)
R. Hense and P. Hense (PFR)October20202020-OTA-279
NonprecedentialStandard for granting petition for rehearing
A. ArenasOctober20202020-OTA-278
NonprecedentialDisallowed unreimbursed employee business expenses
A. Arenas (PFR)October20202020-OTA-277
NonprecedentialStandard for granting petition for rehearing
E. Malm and E. MalmOctober20202020-OTA-274
NonprecedentialPassive activity losses (IRC 469); Accuracy-related penalty (R&TC 19164; IRC 6662)
E. Malm and E. Malm (PFR)October20202020-OTA-273
NonprecedentialStandard for granting petition for rehearing
K. GowrappanSeptember20202020-OTA-264NonprecedentialLate payment penalty (R&TC 19132)
L. Mazer and M. MazerSeptember20202020-OTA-263PPrecedentialResidency (R&TC 17041)
R. Knight and A. KnightSeptember 20202020-OTA-262NonprecedentialLate filing penalty (R&TC 19131)
N. Braunger September20202020-OTA-261NonprecedentialStatute of limitations (R&TC 19306); Overcollection of tax (FTB TAM 2007-01)
R. SetserSeptember20202020-OTA-260
NonprecedentialFederal adjustment (disallowed expenses); Accuracy-related penalty (R&TC 19164; IRC 6662)
A Girl's EmpireSeptember20202020-OTA-259
NonprecedentialS 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. MandalamSeptember20202020-OTA-258
NonprecedentialLow-emission vehicle credit (R&TC 17052.11)
E. Amini and F. AminiSeptember20202020-OTA-257
NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
R. JaquesSeptember20202020-OTA-256
NonprecedentialStatute of limitations (R&TC 19306)
Aroya Investment I, LLCSeptember20202020-OTA-255P
PrecedentialDoing business (R&TC 23101(b)(3) & (d)); Liability for LLC tax (R&TC 17941(a))
R. JohnsonSeptember20202020-OTA-254
NonprecedentialInnocent spouse (R&TC 18533; IRC 6015)
C. SealsSeptember20202020-OTA-253
NonprecedentialStatute of limitations (R&TC 19306)
D. WilkinsonSeptember20202020-OTA-252
NonprecedentialStatute of limitations (R&TC 19306); Financial disability (R&TC 19316)
R. BrantnerSeptember20202020-OTA-251
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
F. Mabunay and M. MabunaySeptember20202020-OTA-250
NonprecedentialInterest abatement
Paradigm Publishing, Inc.September20202020-OTA-249
NonprecedentialLate payment penalty (R&TC 19132)
Paradigm Publishing, Inc. (PFR)September20202020-OTA-248
NonprecedentialStandard for granting petition for rehearing
K. ChangliaoSeptember20202020-OTA-247
NonprecedentialUnreported income
K. Changliao (PFR)September20202020-OTA-246NonprecedentialStandard for granting petition for rehearing
B. DonahueSeptember20202020-OTA-245
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
B. Donahue ( PFR)September20202020-OTA-244
NonprecedentialStandard for granting petition for rehearing
E. MagaoSeptember20202020-OTA-243
NonprecedentialLate filing penalty (R&TC 19131);
E. Magao (PFR)September20202020-OTA-242
NonprecedentialStandard for granting petition for rehearing
J. PolkSeptember20202020-OTA-239
NonprecedentialFederal 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)September20202020-OTA-238
NonprecedentialStandard for granting petition for rehearing
Century West Partnership XXVIIISeptember20202020-OTA-237
NonprecedentialPartnership late filing penalty (R&TC 19172);
Century West Partnership XXVIII (PFR)September20202020-OTA-236
NonprecedentialStandard for granting petition for rehearing
D. KleeSeptember20202020-OTA-235NonprecedentialFederal adjustment (unreported income)
D. Klee (PFR)September20202020-OTA-234
NonprecedentialStandard for granting petition for rehearing
S. HortonAugust20202020-OTA-228
NonprecedentialUnreported income, capital gain from regulated investment company (IRC 852)
L. CahoonAugust20202020-OTA-227
NonprecedentialUnreported income, third-party sick pay/voluntary plan (IRC 85, 104(a)(3), 105(a))
W. MarekAugust20202020-OTA-226
NonprecedentialDisallowed itemized deductions and business travel expenses (IRC 162, 274)
J. JonesAugust20202020-OTA-225
NonprecedentialStatute of limitations of claim for refund (R&TC 19306); Financial disability (R&TC 19316); Notice and demand penalty (R&TC 19133)
P. PerezAugust20202020-OTA-224
NonprecedentialFederal adjustment (Schedule E income and expenses)
J. SmithAugust20202020-OTA-223
NonprecedentialTransferee liability (R&TC 19071-19074)
W. SmailAugust20202020-OTA-222
NonprecedentialEstimation 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. DohertyAugust20202020-OTA-221
NonprecedentialFederal 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.August20202020-OTA-220P
PrecedentialNoneconomic substance transaction (NEST) penalty (R&TC 19774)
C. GiordanoAugust20202020-OTA-219
NonprecedentialNotice and demand penalty (R&TC 19133)
Peach Tree Investments, LLCAugust20202020-OTA-218NonprecedentialJurisdiction, sufficiency of refund claim (R&TC 19322); Late payment penalty (R&TC 19132); Interest abatement (R&TC 19101)
S. Spotten and L. SpottenAugust20202020-OTA-217
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654); Interest abatement (R&TC 19101)
M. GoldmanAugust20202020-OTA-216
NonprecedentialNotice and demand penalty (R&TC 19133)
M. Goldman (PFR)August20202020-OTA-215
NonprecedentialStandard for granting petition for rehearing
N. StelAugust20202020-OTA-214
NonprecedentialDisallowed 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)August20202020-OTA-213
NonprecedentialStandard for granting petition for rehearing
R. Nguyen and A. YoungAugust20202020-OTA-212
NonprecedentialCalifornia 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)August20202020-OTA-211
NonprecedentialStandard for granting petition for rehearing
A. Berman and A. ScottaAugust20202020-OTA-210
NonprecedentialNotice and demand penalty (R&TC 19133)
A. Berman and A. Scotta (PFR)August20202020-OTA-209
NonprecedentialStandard for granting petition for rehearing
R. ReedAugust20202020-OTA-204
NonprecedentialLate filing penalty (R&TC 19131)
R. Reed (PFR)August20202020-OTA-203
NonprecedentialStandard for granting petition for rehearing
G. StabileAugust20202020-OTA-198P
PrecedentialTaxation of former California resident's incentive stock option income (IRC 83; R&TC 17041, 17954; Regulation 17951-5(b))
S. Krebs and F. KrebsAugust20202020-OTA-197
NonprecedentialUnreported income; Frivolous appeal penalty (R&TC 19714)
R. Lampkin and G. LampkinAugust20202020-OTA-196
NonprecedentialFederal adjustment (disallowed business expenses); Accuracy-related penalty (R&TC 19164; IRC 6662)
R. Arditi and K. ArditiAugust20202020-OTA-195
NonprecedentialLate payment penalty (R&TC 19132)
J. Kim and M. KimAugust20202020-OTA-194
NonprecedentialFederal adjustment (unreported pension income); California method of taxing part-year residents (R&TC 17041)
K. Jun and A. JunAugust20202020-OTA-193
NonprecedentialStatute of limitations on assessment (R&TC 19057); Disallowed itemized deductions
G. BrownAugust20202020-OTA-192
NonprecedentialFederal adjustment (unreported pension income)
D. WhiteAugust20202020-OTA-191
NonprecedentialUnreported retirement account distributions
T. Vardell and A. VardellAugust20202020-OTA-190P
PrecedentialTrade or business; Loss on sale of real property (IRC 165)
T. SenaAugust20202020-OTA-189
NonprecedentialEstimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714)
A. Jones and S. JonesAugust20202020-OTA-188
NonprecedentialFederal adjustment (unreported pension income)
W. HavensAugust20202020-OTA-187
NonprecedentialStatute of limitations (R&TC 19306); Financial disability (R&TC 19316)
C. PerezAugust20202020-OTA-186
NonprecedentialFederal adjustments
C. CarrAugust20202020-OTA-185
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
s. Nornhold and S. NornholdAugust20202020-OTA-184NonprecedentialLate-filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
E. RicciardelliAugust20202020-OTA-183
NonprecedentialLike-kind exchange (IRC 1031)
M. Davis and J. Hunter-DavisAugust20202020-OTA-182P
PrecedentialDistributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution
A. BaezAugust20202020-OTA-181
NonprecedentialDemand penalty (R&TC 19133)
G. HuckleberryAugust20202020-OTA-180
NonprecedentialDisallowed IRC 1231 loss and charitable contribution carryover
Time To Be HerdAugust20202020-OTA-179
NonprecedentialLiability for annual minimum LLC tax (R&TC 17941); Late payment penalty (R&TC 19132)
A. Antonio and M. AntonioAugust20202020-OTA-178
NonprecedentialTaxation of military retirement pay (IRC 72(t), 4974)
M. Kohl and V. KohlAugust20202020-OTA-177
NonprecedentialLate-filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
A. Canann and M. CanannAugust20202020-OTA-176
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Lazof and V. LazofAugust20202020-OTA-175NonprecedentialEstimated tax penalty (R&TC 19136); Interest abatement
MaxPatientAugust20202020-OTA-168
NonprecedentialPer 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. MillerAugust20202020-OTA-166
NonprecedentialDetermination of income and NOL amounts; Late filing penalty (R&TC 19131); Accuracy-related penalty (IRC 6662; R&TC 19164)
K. Foster and S. FosterAugust20202020-OTA-165
NonprecedentialFederal adjustment; Statute of limitations on assessment (R&TC 19057); Accuracy-related penalty (IRC 6662; R&TC 19164)
K. BlinkinsophAugust20202020-OTA-164
NonprecedentialEstimation of income (R&TC 19087); Late-filing penalty (R&TC 19131)
R. Salado and A. SaladoAugust20202020-OTA-163
NonprecedentialLate filing penalty (R&TC 19131)
J. SwobenAugust20202020-OTA-162
NonprecedentialEstimated tax penalty (R&TC 19136)
D. JohnsonAugust20202020-OTA-161NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Collection cost recovery fee (R&TC 19254)
D. O'Rear and J. O'RearAugust20202020-OTA-160
NonprecedentialDetermination of basis; Innocent spouse relief
D. MillerAugust20202020-OTA-158
NonprecedentialFederal adjustment (unreported tip income)
P. LewisAugust20202020-OTA-157
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
BenchmarkPortal, LLCAugust20202020-OTA-156
NonprecedentialLate 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. GaoAugust20202020-OTA-155P
PrecedentialFiling status, nonresident spouse exception (R&TC 18521(c))
Z. Ni and J. QianAugust20202020-OTA-153
NonprecedentialFederal adjustment; Taxation of IRA distributions (IRC 408)
P. Offutt and N. OfuttAugust20202020-OTA-152
NonprecedentialTaxability of paid family leave (IRC 85; R&TC 17083)
S. Hubbard and K. HubbardAugust20202020-OTA-151
NonprecedentialLate payment penalty (R&TC 19132)
M. Costa and K. CostaAugust20202020-OTA-149
Nonprecedential Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
D. LeeAugust20202020-OTA-148
NonprecedentialFederal adjustment
N. KrautheimAugust20202020-OTA-147
NonprecedentialInnocent spouse (R&TC 18533(f), IRC 6015(f)
R. AlvarezAugust20202020-OTA-146
NonprecedentialFederal adjustment (disallowed Schedule A and C deductions)
O. Nelson and M. NelsonAugust20202020-OTA-145
Nonprecedential Deductibility of police officer's unreimbursed business expenses (IRC 162, 274)
Benemi Partners, L.P.August20202020-OTA-144P
PrecedentialStatute of limitations on claim for refund (R&TC 19036)
D. WattsAugust20202020-OTA-143NonprecedentialHead of household
M. Penner and W. LeeAugust20202020-OTA-142NonprecedentialLate filing penalty (R&TC 19131)
P. Hurst and J. HurstAugust20202020-OTA-141
NonprecedentialFederal adjustment (disallowed Schedule E deductions); Accuracy-related penalty (R&TC 19164; IRC 6662); Late filing penalty (R&TC 19131)
F. Gonzalez and A. GonzalezAugust20202020-OTA-140NonprecedentialFederal adjustment
J. GashAugust20202020-OTA-139
NonprecedentialFederal adjustment (unreported income)
K. WaligoraAugust20202020-OTA-138
NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
C. AtherleyAugust20202020-OTA-137NonprecedentialInnocent spouse (R&TC 18533(f), IRC 6015(f)
J. JuddAugust20202020-OTA-136
NonprecedentialHead of household
R. Weeks and D. YauAugust20202020-OTA-135
NonprecedentialDisallowed Schedule C deductions
S. MonahanAugust20202020-OTA-134
NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
N. Frankfort and D. FrankfortAugust20202020-OTA-133
NonprecedentialInterest abatement
W. RochaAugust20202020-OTA-132
NonprecedentialInterest abatement (R&TC 19104; IRC 6404)
C. HirigoyenAugust20202020-OTA-131
NonprecedentialFederal adjustment (unreported pension distribution)
W. AppleyardAugust20202020-OTA-130
NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
A. MajorsAugust20202020-OTA-129
NonprecedentialInnocent spouse (R&TC 18533(f), IRC 6015(f)
A. RhoadsAugust20202020-OTA-128
NonprecedentialLate payment penalty (R&TC 19132)
C. Head and Z. FelicianoAugust20202020-OTA-127P
PrecedentialTaxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662)
S. KhanAugust20202020-OTA-126P
Precedential Suspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508)
T. Kilroy and K. KilroyAugust20202020-OTA-125
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
M. BenbenistAugust20202020-OTA-124
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
B. KlineAugust20202020-OTA-123
NonprecedentialUnreported retirement disribution income (IRC 72)
G. Antoun and M. AntounAugust20202020-OTA-122
NonprecedentialLate payment penalty (R&TC 19132)
M. AcostaAugust20202020-OTA-121NonprecedentialTransferee liability of LLC member (RTC 19071-19074; Civ. Code 3439.01-3439.12)
C. PostAugust20202020-OTA-120
NonprecedentialFederal adjustment (disallowed Schedule C deductions; omitted income)
J. DavisAugust20202020-OTA-119
NonprecedentialCalifornia method for taxing part-year resident (R&TC 17041)
J. BeisnerAugust20202020-OTA-118
NonprecedentialFiling status (R&TC 18521)
H. HalwaniAugust20202020-OTA-117
NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
R. BriscoeAugust20202020-OTA-116
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Global Consulting Group LLCAugust20202020-OTA-115
NonprecedentialLiability for LLC tax (RTC 17941); Late payment penalty (R&TC 19132)
H. TahamiAugust20202020-OTA-114
NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
T. McKeeAugust20202020-OTA-113
NonprecedentialFederal adjustment
A. Soltani and E. SoltaniAugust20202020-OTA-112
NonprecedentialFederal adjustment
PRT ConsultingAugust20202020-OTA-111
NonprecedentialLiability 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. SurdinAugust20202020-OTA-110
NonprecedentialFederal adjustment
D. Hicks and J. HicksAugust20202020-OTA-109
NonprecedentialDishonored payment penalty (R&TC 19134, IRC 6657)
G. GonzalezAugust20202020-OTA-108
NonprecedentialFederal adjustment
T. StelligaAugust20202020-OTA-107
NonprecedentialEconomic substance, charitable remainder unitrust (CRUT); Charitable contribution deduction (IRC 170); Noneconomic substance penalty (NEST, R&TC 19774); Interest-based penalty (R&TC 19777)
R. RawlsAugust20202020-OTA-106
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Morales-CollinsAugust20202020-OTA-105
NonprecedentialDisallowed employee business expenses (IRC 162); Interest abatement
M. Haeberli and T. GrownAugust20202020-OTA-104
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); Estimated tax penalty R&TC 19142)
D. Tran and L. NguyenAugust20202020-OTA-103
NonprecedentialFederal action; Interest abatement
M. DonovanAugust20202020-OTA-102
NonprecedentialResidency
7452 Romaine LPAugust20202020-OTA-101
NonprecedentialPartnership late filing penalty (R&TC 19172); Collection cost recovery fee
HMSS InvestmentsAugust20202020-OTA-100
NonprecedentialPartnership late filing penalty (R&TC 19172)
R. MerzAugust20202020-OTA-099
NonprecedentialLate filing penalty (R&TC 19131)
M. Cruces and E. CrucesAugust20202020-OTA-098
NonprecedentialTaxability of health saving account
D. DrummondAugust20202020-OTA-097
NonprecedentialCollection of erroneous refund
A. DakersAugust20202020-OTA-096
NonprecedentialCalifornia-source income of nonresident (Reg. 17951-4, 25136-2); Late filing penalty (R&TC 19131)
L. LiAugust20202020-OTA-095P
PrecedentialAbility to change filing status (R&TC 18521)
R. Laidlaw and G. LaidlawAugust20202020-OTA-094
NonprecedentialLate payment penalty (R&TC 19132)
R. McAllisterAugust20202020-OTA-093
NonprecedentialInterest deduction for qualified mortgage insurance (IRC 163)
L. Thiede and M. ThiedeAugust20202020-OTA-092
NonprecedentialLate payment penalty (R&TC 19132)
C. MunozAugust20202020-OTA-091
NonprecedentialUnreported income
R. Strom and H. StromAugust20202020-OTA-090
NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
D. ShmueliAugust20202020-OTA-089
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); Equitable estoppel against FTB
C. AlexanderAugust20202020-OTA-088
NonprecedentialFederal adjustment
P. Thompson and K. Thompson (PFR)July20202020-OTA-076NonprecedentialStandard for granting petition for rehearing
P. Thompson and K. ThompsonJuly20202020-OTA-075
NonprecedentialStatute 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)July20202020-OTA-072NonprecedentialStandard for granting petition for rehearing
J. CarlsenJuly20202020-OTA-071NonprecedentialFederal adjustment; OTA jurisdiction
D. List (PFR)April20202020-OTA-062NonprecedentialStandard for granting petition for rehearing
D. ListApril20202020-OTA-061Nonprecedential Basis in capital assets (marketable securities) acquired in connection with cessation of marriage (IRC 1041)
GEF Operating, Inc. (PFR)March20202020-OTA-058NonprecedentialStandard for granting petition for rehearing
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
R. BurninghamMarch20202020-OTA-054NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
R. Burningham (PFR)March20202020-OTA-053NonprecedentialStandard for granting Petition for Rehearing
L. PaulMarch20202020-OTA-050NonprecedentialUnreported 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 20202020-OTA-049NonprecedentialStandard for granting Petition for Rehearing
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
J. ByerlyMarch20202020-OTA-044NonprecedentialEstimation 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)March20202020-OTA-043NonprecedentialStandard for granting Petition for Rehearing
M. GoelJanuary20202020-OTA-042
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
M. TsaiJanuary20202020-OTA-041
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
T. BellJanuary20202020-OTA-040
NonprecedentialLate filing penalty (R&TC 19131); Collection cost recovery fee; Interest abatement
M. Renard PierceJanuary20202020-OTA-039
NonprecedentialUnreimbursed employee business expenses (IRC 162, 274)
A. Ibrahim AbdelkerimJanuary20202020-OTA-038
NonprecedentialLate filing penalty (R&TC 19131)
S. GoldbergJanuary20202020-OTA-037
NonprecedentialUnreimbursed employee business expenses (IRC 162, 274)
The Pour House Brewery, Inc.January20202020-OTA-036
NonprecedentialLate filing penalty (R&TC 19131); S corp late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142)
E. TurnerJanuary20202020-OTA-035
NonprecedentialLate 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. TrotterJanuary20202020-OTA-034
NonprecedentialCalifornia method of taxing part-year residents
D. Ahlgren (PFR)February20202020-OTA-033
NonprecedentialStandard for granting petition for rehearing
C. Dandridge (PFR)February 20202020-OTA-032
NonprecedentialStandard for granting petition for rehearing
J. Michael (PFR)February20202020-OTA-031NonprecedentialStandard for granting petition for rehearing
Non-Stop Carriers LLC (PFR)February20202020-OTA-030NonprecedentialStandard for granting petition for rehearing
M. Deasy (PFR)January20202020-OTA-029NonprecedentialStandard for granting petition for rehearing
Pund, LLCJanuary20202020-OTA-025
NonprecedentialLiability 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-PayneJanuary20202020-OTA-024
NonprecedentialFederal adjustment
Lucius ClarkJanuary20202020-OTA-023
NonprecedentialFederal adjustment, early retirement distribution
P. Chen and A. ChiJanuary20202020-OTA-021P
PrecedentialDuty of consistency in reporting corporate distributions
Linda S. WarwickJanuary20202020-OTA-019
NonprecedentialLate payment penalty (R&TC 19132); Interest abatement; Installment agreement fee
M. GorinJanuary20202020-OTA-018P
PrecedentialFederal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057)
Charles PeteschJanuary20202020-OTA-014
NonprecedentialFederal adjustments, unreported income
David W. Jones and Audrey JonesJanuary20202020-OTA-013NonprecedentialOther state tax credit, Arizona (R&TC 18001)
Leng D'Or USA, Inc.January20202020-OTA-012
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
Jorge Periban and Carolina PeribanJanuary20202020-OTA-010
NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164; IRC 6662)
Uday Dandavate and Rohini DandavateJanuary20202020-OTA-009
NonprecedentialTaxation of out-of-state income earned by California resident
Unique Sports Accessories, Inc. (PFR)January20202020-OTA-007
NonprecedentialStandard for granting petition for rehearing
Mahnaz Danesh and Imad Mazboudi (PFR)January20202020-OTA-006
NonprecedentialStandard for granting petition for rehearing
GLG Enterprises, Inc. (PFR)January20202020-OTA-003
NonprecedentialStandard for granting petition for rehearing
SKU Trading, Inc. (PFR)January20202020-OTA-002
NonprecedentialStandard for granting petition for rehearing
Sharon Mitchell (PFR)January20202020-OTA-001
NonprecedentialStandard for granting petition for rehearing