2021 Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
G. RiosDecember20212021-OTA-341PPrecedentialLong term capital loss
B. KingDecember20212021-OTA-340NonprecedentialFederal adjustments (unreported wages, medical savings distributions)
L. Trageser and N. MinasianDecember20212021-OTA-339NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
P. PiferDecember20212021-OTA-338PPrecedentialInnocent spouse relief (R&TC 18533(b), (c), (f))
G. CalegariDecember20212021-OTA-337PPrecedentialInnocent spouse relief (R&TC 18533(f); joint liability (R&TC 19006(c))
L. RougeauDecember20212021-OTA-335PPrecedentialLate payment penalty (R&TC 19132); interest abatement
W. Lee and
K. Lee
December20212021-OTA-334NonprecedentialFederal adjustments (dividends)
J. Achabal and A. BehrensmeyerDecember20212021-OTA-332NonprecedentialLate payment penalty (R&TC 19132)

J. SantoyoDecember20212021-OTA-331NonprecedentialFederal adjustments (capital gains)
F. Hess and C. HessDecember20212021-OTA-330NonprecedentialFederal adjustments (unreported pension or annuity income, unreported interest)
R. MenghaniDecember20212021-OTA-329NonprecedentialLate filing penalty (R&TC 19131); interest abatement
P. Travis and H. TravisDecember20212021-OTA-327NonprecedentialDemand penalty (R&TC 19133); reimbursement of fees (R&TC 21018)
S. ReedDecember20212021-OTA-326PPrecedentialClaim for refund (zero return, OTA jurisdiction) (R&TC 19322, 19324; Reg. 30104)
H. BarajasDecember20212021-OTA-325NonprecedentialEarned income tax credit (EITC) (R&TC 17052); young child tax credit (YCTC) (R&TC 17052.1)
S. MilamDecember20212021-OTA-324NonprecedentialResidency (R&TC 17041); California source income (Reg. 17951-4(c)); late filing penalty (R&TC 19131)
K. Fencil and V. SalamonDecember20212021-OTA-323NonprecedentialDemand penalty (R&TC 19133)
A. HallDecember20212021-OTA-322NonprecedentialFederal adjustments (unreported pension income)
D. Lindsey and L. Lindsey (Rehearing)December20212021-OTA-321NonprecedentialGain on sale of residence
D. Lindsey and L. Lindsey (PFR)December20212021-OTA-320NonprecedentialStandard for granting petition for rehearing
D. Lindsey and L. Lindsey (Superseded)December20212021-OTA-319XNonprecedentialGain on sale of residence
J. GibsonNovember20212021-OTA-318NonprecedentialFederal adjustments; interest abatement
P. CrewseNovember20212021-OTA-317NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Alonso, Jr.November20212021-OTA-316NonprecedentialHead of household (HOH) filing status
A. GerstonNovember20212021-OTA-315NonprecedentialFederal adjustments
P. Khajavi and T. RamosNovember20212021-OTA-313NonprecedentialDepreciation, Schedule CA adjustment (IRC 167, 168)
F. Noori and H. KarimiNovember20212021-OTA-312NonprecedentialInterest abatement
D. Dull and S. ShieldkretNovember20212021-OTA-311NonprecedentialLate filiing penalty (R&TC 19131); demand penalty (R&TC 19133)
S. NguyenNovember20212021-OTA-310NonprecedentialLate payment penalty (R&TC 19132)
I. Carrillo and E. CarrilloNovember20212021-OTA-309NonprecedentialFederal adjustments (nonemployee compensation, self-employment tax); interest abatement
A. LevineNovember20212021-OTA-308NonprecedentialLate filing penalty (R&TC 19131)
F. KabbaNovember20212021-OTA-307NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Nabi and T. NabiNovember20212021-OTA-306NonprecedentialLate filing penalty (R&TC 19131)
S. Borlik and J. SteinhourNovember20212021-OTA-305NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
K. WilliamsNovember20212021-OTA-303NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
Patient Comfort Services, LLCNovember20212021-OTA-300PPrecedentialAnnual minimum limited liability company tax (R&TC 17941); certificate of cancellation; demand penalty (R&TC 19133); interest abatement
S. Kwon (PFR)November20212021-OTA-297NonprecedentialStandard for granting petition for rehearing
S. KwonNovember20212021-OTA-296PPrecedentialLike-kind exchange (IRC 1031); substance over form; distribution of property (IRC 311); built-in gain (BIG); late filing penalty (R&TC 19131)
Lovinck Investments N.V. (PFR)November 20212021-OTA-295NonprecedentialStandard for granting petition for rehearing
Lovinck Investments N.V.November20212021-OTA-294PPrecedentialConstructive receipt, IRC 1031 safe harbor (IRC 1031; 1001(c)); accuracy-related penalty (R&TC 19164)
B. Gallo and J. Gallo (PFR)November20212021-OTA-291NonprecedentialStandard for granting petition for rehearing
B. Gallo and J. GalloNovember20212021-OTA-290NonprecedentialDemand penalty (R&TC 19133)
J. Belcher (PFR)November20212021-OTA-285NonprecedentialStandard for granting petition for rehearing
J. BelcherNovember20212021-OTA-284PPrecedentialLate filing penalty (R&TC 19131); interest abatement
A. NguyenOctober20212021-OTA-283NonprecedentialDisallowed deductions (Schedule C expenses, itemized deductions)
R. ZhuOctober20212021-OTA-282NonprecedentialFederal adjustments
N. Netzah and R. NetzahOctober20212021-OTA-281NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. TyminskiOctober20212021-OTA-279NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
P. BhushanOctober20212021-OTA-278NonprecedentialInterest abatement
S. RedwardOctober20212021-OTA-277NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
D. TaylorOctober20212021-OTA-275NonprecedentialDishonored payment penalty (R&TC 19134; IRC 6657)
M. Koch and A. KohlerOctober20212021-OTA-273NonprecedentialLate filing penalty (R&TC 19131)
B. YehOctober20212021-OTA-272NonprecedentialEarly retirement distribution (R&TC 17085; IRC 72 & 402)
D. Diem and D. DiemOctober20212021-OTA-271NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
J. Doe and J. DoeOctober20212021-OTA-270NonprecedentialConforming Innocent Spouse Relief (R&TC 18533(i))
C. Perry (Rehearing)October20212021-OTA-267NonprecedentialInterest abatement
C. Perry (PFR)October20212021-OTA-266NonprecedentialStandard for granting petition for rehearing
C. Perry (Superseded)October20212021-OTA-265XNonprecedentialLate filing penalty (R&TC 19131); interest abatement
P. VoSeptember 20212021-OTA-263NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
A. ChandraSeptember20212021-OTA-262NonprecedentialInterest abatement
W. Hansen and M. HansenSeptember20212021-OTA-260NonprecedentialLate filing penalty (R&TC 19131); interest abatement
M. Duckett and S. DuckettSeptember20212021-OTA-258NonprecedentialLate payment penalty (R&TC 19132); interest abatement
Let's Ride CorporationSeptember20212021-OTA-257NonprecedentialLate payment penalty (R&TC 19132); interest abatement
L. Lian and J. LaiSeptember20212021-OTA-256NonprecedentialLate payment penalty (R&TC 19132)
S. Chiem and T. ChiemSeptember20212021-OTA-255NonprecedentialEstimated tax penalty (IRC 6654; R&TC 19136); late payment penalty (R&TC 19132); interest abatement
P. LaddisSeptember20212021-OTA-253NonprecedentialCalifornia adjusted gross income (IRC 62; R&TC 17072)
G. TangSeptember20212021-OTA-252NonprecedentialFederal adjustments (unreported interest, dividends, and securities income)
H. Chung and Y. ChungSeptember20212021-OTA-251NonprecedentialFederal adjustments (medical expenses, etc.)
S. Kim and S. KimSeptember20212021-OTA-250NonprecedentialQualified tuition and fees (IRC 222; R&TC 17204.7)
M. KylesSeptember20212021-OTA-249NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
F. CrowSeptember20212021-OTA-248NonprecedentialEstimation of income (R&TC 19087); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
R. BrownSeptember20212021-OTA-247NonprecedentialCalifornia method (R&TC 17041)
J. Gallo (PFR)September20212021-OTA-245NonprecedentialStandard for granting petition for rehearing
J. GalloSeptember20212021-OTA-244NonprecedentialDemand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
S. HodgesAugust20212021-OTA-243NonprecedentialLate filing penalty (R&TC 19131)
S. MansoirAugust20212021-OTA-242NonprecedentialTax abatement; interest abatement (R&TC 19104); equitable estoppel
P. WebbAugust20212021-OTA-241NonprecedentialPension income
F. HammerAugust20212021-OTA-240NonprecedentialFederal adjustments (dividends, capital gains, pension income, medical expenses)
V. Le and D. DoAugust20212021-OTA-239NonprecedentialConforming innocent spouse relief (R&TC 18533(i))
A'MONS MC, LLCAugust20212021-OTA-236NonprecedentialPer-member limited liability company late filing penalty (R&TC 19172); interest abatement
L. Malin and F. MalinAugust20212021-OTA-235NonprecedentialStatute of limitations for FTB to issue NPA (R&TC 19057); federal adjustments (business expenses); accuracy-related penalty (R&TC 19164); interest abatement
B. Letterman and T. NgoAugust20212021-OTA-234NonprecedentialPaid family leave (Unemp. Ins. Code 3301); interest abatement
M. CasillasAugust20212021-OTA-233NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement
K. Raza and S. RazaAugust20212021-OTA-231NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
S.Xiao and D. LiAugust20212021-OTA-230NonprecedentialCalifornia method
T. Auchter (Rehearing)August20212021-OTA-229NonprecedentialDemand penalty (R&TC 19133)
T. Auchter (PFR)August20212021-OTA-228NonprecedentialStandard for granting petition for rehearing
T. Auchter (Superseded)August20212021-OTA-227XNonprecedentialDemand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
J. HurwitzJuly20212021-OTA-225NonprecedentialFederal adjustment (unreported securities income)
O. Cremel and E. KoeppelJuly20212021-OTA-222PPrecedentialCommunity property; California source income; statute of limitations for FTB to issue an NPA (R&TC 19057) late filing penalty (R&TC 19131)
Jayampath P. Dharmasuriya Bankruptcy EstateJuly20212021-OTA-221NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. Doyle and K. DoyleJuly20212021-OTA-220NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement
M. AltobelliJuly20212021-OTA-219NonprecedentialDemand penalty (R&TC 19133)
LA Hotel Investments #3, LLCJuly20212021-OTA-218PPrecedentialDoing business; limited liability company tax (R&TC 17941)
Summit Hosting LLCJuly20212021-OTA-216PPrecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); underpayment of estimated LLC fee penalty for LLC (R&TC 17942); interest abatement
J. WillisJuly20212021-OTA-215NonprecedentialTheft loss deduction (IRC 165)
B. Butler and V. ButlerJuly20212021-OTA-214NonprecedentialLate filing penalty (R&TC 19131)
R. Taylor and J. TaylorJuly20212021-OTA-213NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
P. MilinaJuly20212021-OTA-212NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. Surapaneni, Transferee Of Medwrite, Inc.July20212021-OTA-211NonprecedentialTransferee liability (R&TC 19073; IRC 6901)
S. Daneshgar and L. DaneshgarJuly20212021-OTA-210PPrecedentialAccuracy-related penalty (R&TC 19164)
Y. Greenspan and T. VagoJuly20212021-OTA-209NonprecedentialFederal adjustments (capital gains, dividends)
A. Ventura and S. VenturaJuly20212021-OTA-208NonprecedentialFederal adjustment (hobby loss)
E. Dean and R. DeanJune20212021-OTA-205NonprecedentialFederal adjustment (cancellation of debt income)
Esta Noche IncorporatedJune20212021-OTA-201NonprecedentialFederal adjustment; accuracy-related penalty (R&TC 19164)
Sourcing Theory LLCJune20212021-OTA-199NonprecedentialLate filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142); interest abatement
R. Mauritzson and C. MauritzsonJune20212021-OTA-198PPrecedentialLate filing penalty (R&TC 19131)
V. DavisJune20212021-OTA-197NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
Cornerstone Compounding Pharmacy, Inc.June20212021-OTA-196PPrecedentialStatute of limitations on claim for refund (R&TC 19306)
M. BeisnerJune20212021-OTA-195NonprecedentialUnreimbursed employee business expenses; interest abatement
J. DiMichele and B. DiMicheleJune20212021-OTA-193NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
S. RossJune20212021-OTA-191NonprecedentialHead of household (HOH) filing status
R. Fabricant and G. FabricantJune20212021-OTA-190NonprecedentialEstimated tax penalty, (R&TC 19136; IRC 6654))
P. OrngardJune20212021-OTA-188NonprecedentialOther state tax credit (OSTC) (R&TC 18001)
Jacqueline Mairghread Patterson TrustJune20212021-OTA-187PPrecedentialStatute of limitations on claim for refund (R&TC 19306); Taxpayers' Bill of Rights (R&TC 21001)
D. MessingerJune20212021-OTA-186NonprecedentialDishonored payment penalty (R&TC 19134; IRC 6657)
J. LockhartJune20212021-OTA-185NonprecedentialFederal adjustment (unreported pension income and/or annuity income)
N. VisconsiJune20212021-OTA-184NonprecedentialLate filing penalty (R&TC 19131); interest abatement
Tri County Transport, Inc.June20212021-OTA-183NonprecedentialEstimated tax penalty, corporation (R&TC 19142)
S. Jain and N. JainJune20212021-OTA-182NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (19136; IRC 6654); interest abatement
D. Wallinga and M. WallingaJune20212021-OTA-181NonprecedentialDemand penalty (R&TC 19133)
M. Creamer and M. Creamer (PFR)June20212021-OTA-179NonprecedentialStandard for granting petition for rehearing
M. Creamer and M. CreamerJune20212021-OTA-178NonprecedentialFederal adjustments (unreported income)
Ryan Michael Darling, A Professional Corp. (PFR)June20212021-OTA-173NonprecedentialStandard for granting petition for rehearing
Ryan Michael Darling, A Professional Corp.June20212021-OTA-172NonprecedentialStatute of limitations on claim for refund (R&TC 19306); late filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142); late payment penalty (R&TC 19132); demand penalty (R&TC 19133); estimated tax penalty (R&TC 19136; IRC 6654)
L. Miao and K. Muraki (PFR)June20212021-OTA-171NonprecedentialStandard for granting petition for rehearing
L. Miao and K. MurakiJune20212021-OTA-170NonprecedentialLate filing penalty (R&TC 19131)
Y. Lam (PFR)June20212021-OTA-169NonprecedentialStandard for granting petition for rehearing
Y. LamJune20212021-OTA-168NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
B. Quezada (PFR)June20212021-OTA-167NonprecedentialStandard for granting petition for rehearing
B. QuezadaJune20212021-OTA-166NonprecedentialInnocent spouse relief (R&TC 18533; R&TC 19006(b))
L. Hsu (PFR)June20212021-OTA-165Nonprecedential Standard for granting petition for rehearing
L. HsuJune20212021-OTA-164NonprecedentialNet operating loss (NOL) carryover
T. BabbittMay20212021-OTA-163
NonprecedentialInnocent spouse relief (R&TC 18533; IRC 6015)
D. Messina and N. MessinaMay20212021-OTA-162NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Advanced Rx Specialties, LLCMay20212021-OTA-161NonprecedentialPer-partner, partnership late filing penalty (R&TC 19172)
L. HirshMay20212021-OTA-160NonprecedentialLate filing penalty (R&TC 19131); interest abatement
K&R Holdco, Inc.May20212021-OTA-159NonprecedentialLate-filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142, 19144)
J. Bracamonte and J. BracamonteMay20212021-OTA-156PPrecedentialResidency (R&TC 17014; Reg. 17014)
W. KellerMay20212021-OTA-154NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Willens and R. WillensMay20212021-OTA-152NonprecedentialVoluntary compliance initiative (VCI) (R&TC 19751, 19752); accuracy-related penalty (R&TC 19164)
T. DickeyMay20212021-OTA-151NonprecedentialConforming innocent spouse relief (R&TC 18533(i))
M. DaughertyMay20212021-OTA-150NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
O. Torres-MoragaMay20212021-OTA-149NonprecedentialFederal adjustments (Schedule E and Schedule A)
D. ScottMay20212021-OTA-148NonprecedentialTaxation of paid family leave (IRC 85; R&TC 17083; Unemp. Ins. Code 3301)
R. Khachatryan and E. TovmasyanMay20212021-OTA-147NonprecedentialLate filing penalty (19131); estimated tax penalty (R&TC 19136); interest abatement
DPMG Juniper, LLCMay20212021-OTA-146NonprecedentialDoing business, commercial domicile (R&TC 23101); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
R. Condos and G. HolmesMay20212021-OTA-145NonprecedentialDemand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
R. JonesMay20212021-OTA-144PPrecedentialDemand penalty (R&TC 19133); late filing penalty (R&TC 19131); filing enforcement cost recovery fee (R&TC 19254); interest abatement
Claremont BioSolutions LLCMay20212021-OTA-143NonprecedentialLate filing penalty (R&TC 19131); per-partner partnership late filing penalty (R&TC 19172); underpayment of estimated LLC fee penalty for LLC (R&TC 17942)
P. YangMay20212021-OTA-142NonprecedentialFederal adjustments, education expenses (IRC 162, 222; Treas. Reg. 1.162-5; R&TC 17201)
Gary M. & Patricia B. Orman Irrevocable TrustMay20212021-OTA-141NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136; IRC 6654)
Art AsylumMay20212021-OTA-140NonprecedentialMinimum franchise tax for corporation (R&TC 23151, 23153)
M. MillerMay20212021-OTA-139NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
C. Villanueva and C. VillanuevaMay20212021-OTA-138NonprecedentialOmitted income (R&TC 17041); taxation of pension distribution
J. TrembackMay20212021-OTA-137NonprecedentialLate payment penalty (R&TC 19132)
A. WillisMay20212021-OTA-136NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
R. Miranda and E. Miranda (PFR)May20212021-OTA-135NonprecedentialStandard for granting petition for rehearing
R. Miranda and E. MirandaMay20212021-OTA-134NonprecedentialFederal adjustments (Schedule C expenses)
Y. ShawApril20212021-OTA-133
NonprecedentialFederal adjustment (unreported gain on sale of stock)
P. Baldonado and G. BaldonadoApril20212021-OTA-132
NonprecedentialLate payment penalty (R&TC 19131); interest abatement
F. Bahena and T. BahenaApril20212021-OTA-129
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Baker and C. BakerApril20212021-OTA-128
NonprecedentialLate filing penalty (R&TC 19131)
A. Ramos and E. RamosApril20212021-OTA-127
NonprecedentialOmitted income; deductibility of qualified tuition (IRC 222; R&TC 17204.7); financial hardship
A. DaoApril20212021-OTA-126
NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5); interest abatement
K. Buehring and M. BuehringApril20212021-OTA-125
NonprecedentialLate filing penalty (19131); estimated tax penalty (R&TC 19136; IRC 6654)
C. Andrade and J. AndradeApril20212021-OTA-122
NonprecedentialDisallowed deductions (unreimbursed employee business expenses, vehicle expenses, union dues, cell phone expenses)
B. Lott and R. MarionApril20212021-OTA-121
NonprecedentialCalifornia method for taxing part-year resident (R&TC 17041)
S. HarrisApril20212021-OTA-120
NonprecedentialDemand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
F. Sasso and E. SassoApril20212021-OTA-119
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
F. Akhtar and M. AkhtarApril 20212021-OTA-118P
PrecedentialEarned income tax credit (R&TC 17052; IRC 32, 131)
E. MorenoApril20212021-OTA-117
NonprecedentialEarned income tax credit (R&TC 17052; IRC 32, 131)

A. YousefApril20212021-OTA-116
NonprecedentialLate payment penalty (R&TC 19132)
A. LoApril20212021-OTA-115
NonprecedentialEstimation of income (R&TC 19087) ; late filing penalty (R&TC 19131)
P. Madhvapathy and R. MadhvapathyApril20212021-OTA-114
NonprecedentialAlternative minimum tax credit (IRC 53; R&TC 17063)
A. Dua and A. DuaApril20212021-OTA-113
NonprecedentialLate payment penalty (R&TC 19132)
T. RussellApril20212021-OTA-112
NonprecedentialFederal adjustments (Schedule A deductions, unreimbursed employee business expenses)
M. MannApril20212021-OTA-111
NonprecedentialHead of household filing status
J. MorelosApril20212021-OTA-110
NonprecedentialHead of household filing status
J. NaphadeApril20212021-OTA-109
NonprecedentialStatute of limitations for FTB to issue an NPA (R&TC 19057); interest abatement
F. SidhwaApril20212021-OTA-108
NonprecedentialStatute of limitations for FTB to issue an NPA (R&TC 19057); taxability of paid family leave and disability insurance (IRC 104, 105; Unemp. Ins. Code 3301)
D. Stenger and A. StengerApril20212021-OTA-107
NonprecedentialLate payment penalty (R&TC 19132)
M. Benjy and S. BenjyApril20212021-OTA-106NonprecedentialLate payment penalty, illness (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
J. Auerbach and J. AuerbachApril20212021-OTA-105
NonprecedentialLate filing penalty (R&TC 19131)
S. Reed (PFR)April20212021-OTA-104
NonprecedentialStandard for granting petition for rehearing
S. ReedApril20212021-OTA-103
NonprecedentialEstimation of income (R&TC 19087) ; late filing penalty (R&TC 19131); demand penalty (R&TC 19133); frivolous appeal penalty (R&TC 19714)
L. Collier (PFR)April20212021-OTA-102
NonprecedentialStandard for granting petition for rehearing
L. CollierApril20212021-OTA-101
NonprecedentialFederal adjustments (filing status, unreimbursed employee business expenses, Schedule C expenses); accuracy-related penalty (R&TC 19164; IRC 6662)
F. Henderson (PFR)April20212021-OTA-100
NonprecedentialStandard for granting petition for rehearing
F. HendersonApril20212021-OTA-099
NonprecedentialInnocent spouse relief (R&TC 18533; IRC 6015)
S. Kite (PFR)April20212021-OTA-098
NonprecedentialStandard for granting petition for rehearing
S. KiteApril20212021-OTA-097
NonprecedentialInnocent spouse relief (R&TC 18533; IRC 6015)
R. Baskaran and M. SubramanyamMarch20212021-OTA-096
NonprecedentialLate filing penalty (R&TC 19131)
N. LucasMarch20212021-OTA-095
NonprecedentialLate payment penalty (R&TC 19132)
C. MichelliMarch20212021-OTA-094NonprecedentialLate filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Late payment penalty (R&TC 19132)
F. Valenti and M. ValentiMarch20212021-OTA-093P
PrecedentialStatute of limitations on assessment (R&TC 19059, 19060); Federal adjustment (unreported income)
R. Garcia and D. BlyskalMarch20212021-OTA-092
NonprecedentialLate payment penalty (R&TC 19132)
R. Wardley and T. WardleyMarch20212021-OTA-091
NonprecedentialFTB ability to offset overpaid amount notwithstanding installment payment agreement
R. BerberianMarch20212021-OTA-090
NonprecedentialLate payment penalty (R&TC 19132)
R. WetzelMarch20212021-OTA-089
NonprecedentialHead of household filing status
N. PrinceMarch20212021-OTA-088
NonprecedentialAllocation of nonresident's income from restricted stock units (R&TC 17041, 17951; Reg. 17951-5; IRC 83)
V. BobbaMarch20212021-OTA-087
NonprecedentialAmending filing status (R&TC 18521); Claim for refund jurisdiction (R&TC 19322)
Lorenang Enterprises, LLCMarch20212021-OTA-086
NonprecedentialDoing business (R&TC 23101); Per partner late filing penalty (R&TC 19172)
R. CasselberryMarch20212021-OTA-085
NonprecedentialDisallowed tuition and fees deduction (IRC 222; R&TC 17204.7) and state income tax deduction (IRC 164; R&TC 17220(a) & (b))
A. PriceMarch20212021-OTA-084
NonprecedentialHead of household filing status
R. Burton and C. BurtonMarch20212021-OTA-083
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654)
P. Kumar and K. SivasankaranMarch20212021-OTA-082
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654); Late filing penalty (R&TC 19131); Interest abatement
E. SanchezMarch20212021-OTA-081
NonprecedentialHead of household filing status
G. GolbergMarch20212021-OTA-080
NonprecedentialFederal adjustments (unreported wages)
K. Hajikhani and J. ShepardMarch20212021-OTA-079
NonprecedentialLate filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133)
S. KrownMarch20212021-OTA-078
NonprecedentialCalifornia source income (Reg. 17951-4); Market-based sourcing (Reg. 25136-2); Late filing penalty (R&TC 19131)
G. MandosiaMarch20212021-OTA-077
NonprecedentialStatute of limitations for refund claim (R&TC 19306)
R. King and J. KingMarch20212021-OTA-076
NonprecedentialNotice and demand penalty (R&TC 19133); Collection cost recovery fee (R&TC 19254)
E. Kuan (PFR)March20212021-OTA-073
NonprecedentialStandard for granting petition for rehearing
E. KuanMarch20212021-OTA-072
NonprecedentialNotice and demand penalty (R&TC 19133); Interest abatement
Sawtantra Chopra, M.D., Inc. (PFR)March20212021-OTA-071
NonprecedentialStandard for granting petition for rehearing
Sawtantra Chopra, M.D., Inc.March20212021-OTA-070
NonprecedentialFederal adjustments (Schedule F income and deductions)
R. ClarkFebruary 20212021-OTA-067
NonprecedentialHead of household filing status
Pinkston Productions, Inc.February20212021-OTA-066
NonprecedentialInterest abatement
X. ChenFebruary20212021-OTA-065
NonprecedentialFederal adjustment (unreported income and disallowed business expenses)
A. KhanFebruary20212021-OTA-064
NonprecedentialResidency and domicile (R&TC 17014)
M. LicauseFebruary20212021-OTA-062
NonprecedentialTaxability of IRA distribution (IRC 72, 408; R&TC 17507)
N. NguyenFebruary20212021-OTA-061
NonprecedentialHead of household filing status
M. HwangFebruary20212021-OTA-056
NonprecedentialLate payment penalty, uncashable check (R&TC 19132)
Y. Wang and M. WangFebruary20212021-OTA-055
NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
M. BrownFebruary20212021-OTA-054
NonprecedentialInnocent spouse relief (R&TC 18533, 19006; IRC 6015)
J. Escolar-Chua and J. Escolar-ChuaFebruary20212021-OTA-053
NonprecedentialDisallowed deductions (charitable contributions, diet foods claimed as medical expenses, unreimbursed business expenses)
J. Wheeler and K. WheelerFebruary20212021-OTA-052
NonprecedentialLate filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Interest abatement
G. Dalton and S. DaltonFebruary20212021-OTA-051NonprecedentialDisallowed Schedule A deductions; Worthless debt deduction (IRC 166); Unreported wage income; Basis in property sold
B. McCutcheon and M. WinthagenFebruary20212021-OTA-050
NonprecedentialLate filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Late payment penalty (R&TC 19132)
K. Christopher and E. ChristopherFebruary20212021-OTA-049
NonprecedentialLate payment penalty (R&TC 19132)
H.C. Designs, Inc.February20212021-OTA-048NonprecedentialLate payment (R&TC 19132); Estimated tax penalty (R&TC 19142).
P. Abbott and S. AbbottFebruary20212021-OTA-047NonprecedentialFederal adjustment (unreported income)
E. Cortez and M. CortezFebruary20212021-OTA-046NonprecedentialFederal adjustment (unreported income, disallowed Schedule A and E expenses); Accuracy-related penalty (R&TC 19164; IRC 6662)
Bay Guardian CompanyFebruary20212021-OTA-044NonprecedentialBad debt deduction (IRC 166); Net operating loss deductions (IRC 172; R&TC 24416.20, 24416.21); Deduction of lawsuit settlement proceeds (IRC 186; R&TC 24678)
W. Smoot and K. SmootFebruary20212021-OTA-041NonprecedentialResidency and domicile (R&TC 17014)
A. Mnuchin and A. RampognaFebruary20212021-OTA-040NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
R. Reynoso (PFR)February20212021-OTA-039NonprecedentialStandard for granting petition for rehearing
R. ReynosoFebruary20212021-OTA-038NonprecedentialMark-to-market election (IRC 475; R&TC 17570); Late filing penalty (R&TC 19131); OTA jurisdiction over post-amnesty penalty (R&TC 19777.5); Interest abatement
P. Appleby and J. Appleby (PFR)February20212021-OTA-037NonprecedentialStandard for granting petition for rehearing
P. Appleby and J. ApplebyFebruary20212021-OTA-036NonprecedentialLate filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133)
M. Ceroli (PFR)February20212021-OTA-033NonprecedentialStandard for granting petition for rehearing
M. CeroliFebruary20212021-OTA-032NonprecedentialStatute of limitations for refund claim, financial disability (R&TC 19306, 19316)
DRH Construction GroupJanuary20212021-OTA-029NonprecedentialLiability for minimum tax (R&TC 23151); Statute of limitation on claim for refund (R&TC 19306); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142, 19144; IRC 6654); Filing enforcement fee (R&TC 19254)
A. Aljoe and D. AljoeJanuary20212021-OTA-027NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
C. Felipe and T. FelipeJanuary20212021-OTA-026NonprecedentialAccuracy-related penalty (R&TC 19164; IRC 6662); Theft loss (IRC 165); Late filiing penalty (R&TC 19131); Deductibility of tax return preparation fee (IRC 212(3))
V. BakerJanuary20212021-OTA-025NonprecedentialLate filing penalty (R&TC 19131)
Hua Qing Enterprise LLCJanuary20212021-OTA-023NonprecedentialLike-kind exchange (IRC 1031)
A. Bright and F. BrightJanuary20212021-OTA-020NonprecedentialLate filing penalty (R&TC 19131)
J. Soria and M. HughesJanuary20212021-OTA-019NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164; IRC 6662)
J. Lorenzini and A. LorenziniJanuary20212021-OTA-018NonprecedentialLate payment penalty (R&TC 19132)
Q. Zhou and C. YaoJanuary20212021-OTA-017NonprecedentialOther state tax credit (R&TC 18001)
G. BonhamJanuary20212021-OTA-015NonprecedentialFederal adjustment
G. KavipurapuJanuary20212021-OTA-014NonprecedentialTiming of gain from receipt of restricted stock; Constructive receipt of income
A. LaffoonJanuary20212021-OTA-013NonprecedentialFederal adjustment
Athena Research Group, Inc.January20212021-OTA-012NonprecedentialStatute of limitation on claim for refund (R&TC 19306); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19142, 19144; IRC 6654); Nonqualified suspended or forfeited (NQSF) penalty (R&TC 19135)
S. Simmons and K. Simmons (PFR)January20212021-OTA-008NonprecedentialStandard for granting petition for rehearing
S. Simmons and K. SimmonsJanuary20212021-OTA-007NonprecedentialFederal adjustment