Decisions Month Year Cite Decision Type Issues
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
Pehong Chen and Adele ChiJanuary20202020-OTA-021P
Pending PrecedentialDuty of consistency in reporting corporate distributions
Linda S. WarwickJanuary20202020-OTA-019
NonprecedentialLate payment penalty (R&TC 19132); Interest abatement; Installment agreement fee
Michael A. GorinJanuary20202020-OTA-018P
Pending 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