Decisions Month Year Cite Decision Type Issues
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