2021 Franchise & Income Tax Opinions
| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| G. Rios | December | 2021 | 2021-OTA-341P | Precedential | Long term capital loss |
| B. King | December | 2021 | 2021-OTA-340 | Nonprecedential | Federal adjustments (unreported wages, medical savings distributions) |
| L. Trageser and N. Minasian | December | 2021 | 2021-OTA-339 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136) |
| P. Pifer | December | 2021 | 2021-OTA-338P | Precedential | Innocent spouse relief (R&TC 18533(b), (c), (f)) |
| G. Calegari | December | 2021 | 2021-OTA-337P | Precedential | Innocent spouse relief (R&TC 18533(f); joint liability (R&TC 19006(c)) |
| L. Rougeau | December | 2021 | 2021-OTA-335P | Precedential | Late payment penalty (R&TC 19132); interest abatement |
| W. Lee and K. Lee | December | 2021 | 2021-OTA-334 | Nonprecedential | Federal adjustments (dividends) |
| J. Achabal and A. Behrensmeyer | December | 2021 | 2021-OTA-332 | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Santoyo | December | 2021 | 2021-OTA-331 | Nonprecedential | Federal adjustments (capital gains) |
| F. Hess and C. Hess | December | 2021 | 2021-OTA-330 | Nonprecedential | Federal adjustments (unreported pension or annuity income, unreported interest) |
| R. Menghani | December | 2021 | 2021-OTA-329 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| P. Travis and H. Travis | December | 2021 | 2021-OTA-327 | Nonprecedential | Demand penalty (R&TC 19133); reimbursement of fees (R&TC 21018) |
| S. Reed | December | 2021 | 2021-OTA-326P | Precedential | Claim for refund (zero return, OTA jurisdiction) (R&TC 19322, 19324; Reg. 30104) |
| H. Barajas | December | 2021 | 2021-OTA-325 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052); young child tax credit (YCTC) (R&TC 17052.1) |
| S. Milam | December | 2021 | 2021-OTA-324 | Nonprecedential | Residency (R&TC 17041); California source income (Reg. 17951-4(c)); late filing penalty (R&TC 19131) |
| K. Fencil and V. Salamon | December | 2021 | 2021-OTA-323 | Nonprecedential | Demand penalty (R&TC 19133) |
| A. Hall | December | 2021 | 2021-OTA-322 | Nonprecedential | Federal adjustments (unreported pension income) |
| D. Lindsey and L. Lindsey (Rehearing) | December | 2021 | 2021-OTA-321 | Nonprecedential | Gain on sale of residence |
| D. Lindsey and L. Lindsey (PFR) | December | 2021 | 2021-OTA-320 | Nonprecedential | Standard for granting petition for rehearing |
| D. Lindsey and L. Lindsey (Superseded) | December | 2021 | 2021-OTA-319X | Nonprecedential | Gain on sale of residence |
| J. Gibson | November | 2021 | 2021-OTA-318 | Nonprecedential | Federal adjustments; interest abatement |
| P. Crewse | November | 2021 | 2021-OTA-317 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Alonso, Jr. | November | 2021 | 2021-OTA-316 | Nonprecedential | Head of household (HOH) filing status |
| A. Gerston | November | 2021 | 2021-OTA-315 | Nonprecedential | Federal adjustments |
| P. Khajavi and T. Ramos | November | 2021 | 2021-OTA-313 | Nonprecedential | Depreciation, Schedule CA adjustment (IRC 167, 168) |
| F. Noori and H. Karimi | November | 2021 | 2021-OTA-312 | Nonprecedential | Interest abatement |
| D. Dull and S. Shieldkret | November | 2021 | 2021-OTA-311 | Nonprecedential | Late filiing penalty (R&TC 19131); demand penalty (R&TC 19133) |
| S. Nguyen | November | 2021 | 2021-OTA-310 | Nonprecedential | Late payment penalty (R&TC 19132) |
| I. Carrillo and E. Carrillo | November | 2021 | 2021-OTA-309 | Nonprecedential | Federal adjustments (nonemployee compensation, self-employment tax); interest abatement |
| A. Levine | November | 2021 | 2021-OTA-308 | Nonprecedential | Late filing penalty (R&TC 19131) |
| F. Kabba | November | 2021 | 2021-OTA-307 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Nabi and T. Nabi | November | 2021 | 2021-OTA-306 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Borlik and J. Steinhour | November | 2021 | 2021-OTA-305 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| K. Williams | November | 2021 | 2021-OTA-303 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| Patient Comfort Services, LLC | November | 2021 | 2021-OTA-300P | Precedential | Annual minimum limited liability company tax (R&TC 17941); certificate of cancellation; demand penalty (R&TC 19133); interest abatement |
| S. Kwon (PFR) | November | 2021 | 2021-OTA-297 | Nonprecedential | Standard for granting petition for rehearing |
| S. Kwon | November | 2021 | 2021-OTA-296P | Precedential | Like-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 | 2021 | 2021-OTA-295 | Nonprecedential | Standard for granting petition for rehearing |
| Lovinck Investments N.V. | November | 2021 | 2021-OTA-294P | Precedential | Constructive receipt, IRC 1031 safe harbor (IRC 1031; 1001(c)); accuracy-related penalty (R&TC 19164) |
| B. Gallo and J. Gallo (PFR) | November | 2021 | 2021-OTA-291 | Nonprecedential | Standard for granting petition for rehearing |
| B. Gallo and J. Gallo | November | 2021 | 2021-OTA-290 | Nonprecedential | Demand penalty (R&TC 19133) |
| J. Belcher (PFR) | November | 2021 | 2021-OTA-285 | Nonprecedential | Standard for granting petition for rehearing |
| J. Belcher | November | 2021 | 2021-OTA-284P | Precedential | Late filing penalty (R&TC 19131); interest abatement |
| A. Nguyen | October | 2021 | 2021-OTA-283 | Nonprecedential | Disallowed deductions (Schedule C expenses, itemized deductions) |
| R. Zhu | October | 2021 | 2021-OTA-282 | Nonprecedential | Federal adjustments |
| N. Netzah and R. Netzah | October | 2021 | 2021-OTA-281 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Tyminski | October | 2021 | 2021-OTA-279 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement |
| P. Bhushan | October | 2021 | 2021-OTA-278 | Nonprecedential | Interest abatement |
| S. Redward | October | 2021 | 2021-OTA-277 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| D. Taylor | October | 2021 | 2021-OTA-275 | Nonprecedential | Dishonored payment penalty (R&TC 19134; IRC 6657) |
| M. Koch and A. Kohler | October | 2021 | 2021-OTA-273 | Nonprecedential | Late filing penalty (R&TC 19131) |
| B. Yeh | October | 2021 | 2021-OTA-272 | Nonprecedential | Early retirement distribution (R&TC 17085; IRC 72 & 402) |
| D. Diem and D. Diem | October | 2021 | 2021-OTA-271 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| J. Doe and J. Doe | October | 2021 | 2021-OTA-270 | Nonprecedential | Conforming Innocent Spouse Relief (R&TC 18533(i)) |
| C. Perry (Rehearing) | October | 2021 | 2021-OTA-267 | Nonprecedential | Interest abatement |
| C. Perry (PFR) | October | 2021 | 2021-OTA-266 | Nonprecedential | Standard for granting petition for rehearing |
| C. Perry (Superseded) | October | 2021 | 2021-OTA-265X | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| P. Vo | September | 2021 | 2021-OTA-263 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164) |
| A. Chandra | September | 2021 | 2021-OTA-262 | Nonprecedential | Interest abatement |
| W. Hansen and M. Hansen | September | 2021 | 2021-OTA-260 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| M. Duckett and S. Duckett | September | 2021 | 2021-OTA-258 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Let's Ride Corporation | September | 2021 | 2021-OTA-257 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| L. Lian and J. Lai | September | 2021 | 2021-OTA-256 | Nonprecedential | Late payment penalty (R&TC 19132) |
| S. Chiem and T. Chiem | September | 2021 | 2021-OTA-255 | Nonprecedential | Estimated tax penalty (IRC 6654; R&TC 19136); late payment penalty (R&TC 19132); interest abatement |
| P. Laddis | September | 2021 | 2021-OTA-253 | Nonprecedential | California adjusted gross income (IRC 62; R&TC 17072) |
| G. Tang | September | 2021 | 2021-OTA-252 | Nonprecedential | Federal adjustments (unreported interest, dividends, and securities income) |
| H. Chung and Y. Chung | September | 2021 | 2021-OTA-251 | Nonprecedential | Federal adjustments (medical expenses, etc.) |
| S. Kim and S. Kim | September | 2021 | 2021-OTA-250 | Nonprecedential | Qualified tuition and fees (IRC 222; R&TC 17204.7) |
| M. Kyles | September | 2021 | 2021-OTA-249 | Nonprecedential | Estimation 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. Crow | September | 2021 | 2021-OTA-248 | Nonprecedential | Estimation of income (R&TC 19087); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement |
| R. Brown | September | 2021 | 2021-OTA-247 | Nonprecedential | California method (R&TC 17041) |
| J. Gallo (PFR) | September | 2021 | 2021-OTA-245 | Nonprecedential | Standard for granting petition for rehearing |
| J. Gallo | September | 2021 | 2021-OTA-244 | Nonprecedential | Demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| S. Hodges | August | 2021 | 2021-OTA-243 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Mansoir | August | 2021 | 2021-OTA-242 | Nonprecedential | Tax abatement; interest abatement (R&TC 19104); equitable estoppel |
| P. Webb | August | 2021 | 2021-OTA-241 | Nonprecedential | Pension income |
| F. Hammer | August | 2021 | 2021-OTA-240 | Nonprecedential | Federal adjustments (dividends, capital gains, pension income, medical expenses) |
| V. Le and D. Do | August | 2021 | 2021-OTA-239 | Nonprecedential | Conforming innocent spouse relief (R&TC 18533(i)) |
| A'MONS MC, LLC | August | 2021 | 2021-OTA-236 | Nonprecedential | Per-member limited liability company late filing penalty (R&TC 19172); interest abatement |
| L. Malin and F. Malin | August | 2021 | 2021-OTA-235 | Nonprecedential | Statute 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. Ngo | August | 2021 | 2021-OTA-234 | Nonprecedential | Paid family leave (Unemp. Ins. Code 3301); interest abatement |
| M. Casillas | August | 2021 | 2021-OTA-233 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| K. Raza and S. Raza | August | 2021 | 2021-OTA-231 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| S.Xiao and D. Li | August | 2021 | 2021-OTA-230 | Nonprecedential | California method |
| T. Auchter (Rehearing) | August | 2021 | 2021-OTA-229 | Nonprecedential | Demand penalty (R&TC 19133) |
| T. Auchter (PFR) | August | 2021 | 2021-OTA-228 | Nonprecedential | Standard for granting petition for rehearing |
| T. Auchter (Superseded) | August | 2021 | 2021-OTA-227X | Nonprecedential | Demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| J. Hurwitz | July | 2021 | 2021-OTA-225 | Nonprecedential | Federal adjustment (unreported securities income) |
| O. Cremel and E. Koeppel | July | 2021 | 2021-OTA-222P | Precedential | Community 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 Estate | July | 2021 | 2021-OTA-221 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| T. Doyle and K. Doyle | July | 2021 | 2021-OTA-220 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| M. Altobelli | July | 2021 | 2021-OTA-219 | Nonprecedential | Demand penalty (R&TC 19133) |
| LA Hotel Investments #3, LLC | July | 2021 | 2021-OTA-218P | Precedential | Doing business; limited liability company tax (R&TC 17941) |
| Summit Hosting LLC | July | 2021 | 2021-OTA-216P | Precedential | Late 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. Willis | July | 2021 | 2021-OTA-215 | Nonprecedential | Theft loss deduction (IRC 165) |
| B. Butler and V. Butler | July | 2021 | 2021-OTA-214 | Nonprecedential | Late filing penalty (R&TC 19131) |
| R. Taylor and J. Taylor | July | 2021 | 2021-OTA-213 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| P. Milina | July | 2021 | 2021-OTA-212 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Surapaneni, Transferee Of Medwrite, Inc. | July | 2021 | 2021-OTA-211 | Nonprecedential | Transferee liability (R&TC 19073; IRC 6901) |
| S. Daneshgar and L. Daneshgar | July | 2021 | 2021-OTA-210P | Precedential | Accuracy-related penalty (R&TC 19164) |
| Y. Greenspan and T. Vago | July | 2021 | 2021-OTA-209 | Nonprecedential | Federal adjustments (capital gains, dividends) |
| A. Ventura and S. Ventura | July | 2021 | 2021-OTA-208 | Nonprecedential | Federal adjustment (hobby loss) |
| E. Dean and R. Dean | June | 2021 | 2021-OTA-205 | Nonprecedential | Federal adjustment (cancellation of debt income) |
| Esta Noche Incorporated | June | 2021 | 2021-OTA-201 | Nonprecedential | Federal adjustment; accuracy-related penalty (R&TC 19164) |
| Sourcing Theory LLC | June | 2021 | 2021-OTA-199 | Nonprecedential | Late 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. Mauritzson | June | 2021 | 2021-OTA-198P | Precedential | Late filing penalty (R&TC 19131) |
| V. Davis | June | 2021 | 2021-OTA-197 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| Cornerstone Compounding Pharmacy, Inc. | June | 2021 | 2021-OTA-196P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Beisner | June | 2021 | 2021-OTA-195 | Nonprecedential | Unreimbursed employee business expenses; interest abatement |
| J. DiMichele and B. DiMichele | June | 2021 | 2021-OTA-193 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| S. Ross | June | 2021 | 2021-OTA-191 | Nonprecedential | Head of household (HOH) filing status |
| R. Fabricant and G. Fabricant | June | 2021 | 2021-OTA-190 | Nonprecedential | Estimated tax penalty, (R&TC 19136; IRC 6654)) |
| P. Orngard | June | 2021 | 2021-OTA-188 | Nonprecedential | Other state tax credit (OSTC) (R&TC 18001) |
| Jacqueline Mairghread Patterson Trust | June | 2021 | 2021-OTA-187P | Precedential | Statute of limitations on claim for refund (R&TC 19306); Taxpayers' Bill of Rights (R&TC 21001) |
| D. Messinger | June | 2021 | 2021-OTA-186 | Nonprecedential | Dishonored payment penalty (R&TC 19134; IRC 6657) |
| J. Lockhart | June | 2021 | 2021-OTA-185 | Nonprecedential | Federal adjustment (unreported pension income and/or annuity income) |
| N. Visconsi | June | 2021 | 2021-OTA-184 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| Tri County Transport, Inc. | June | 2021 | 2021-OTA-183 | Nonprecedential | Estimated tax penalty, corporation (R&TC 19142) |
| S. Jain and N. Jain | June | 2021 | 2021-OTA-182 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (19136; IRC 6654); interest abatement |
| D. Wallinga and M. Wallinga | June | 2021 | 2021-OTA-181 | Nonprecedential | Demand penalty (R&TC 19133) |
| M. Creamer and M. Creamer (PFR) | June | 2021 | 2021-OTA-179 | Nonprecedential | Standard for granting petition for rehearing |
| M. Creamer and M. Creamer | June | 2021 | 2021-OTA-178 | Nonprecedential | Federal adjustments (unreported income) |
| Ryan Michael Darling, A Professional Corp. (PFR) | June | 2021 | 2021-OTA-173 | Nonprecedential | Standard for granting petition for rehearing |
| Ryan Michael Darling, A Professional Corp. | June | 2021 | 2021-OTA-172 | Nonprecedential | Statute 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) | June | 2021 | 2021-OTA-171 | Nonprecedential | Standard for granting petition for rehearing |
| L. Miao and K. Muraki | June | 2021 | 2021-OTA-170 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Y. Lam (PFR) | June | 2021 | 2021-OTA-169 | Nonprecedential | Standard for granting petition for rehearing |
| Y. Lam | June | 2021 | 2021-OTA-168 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| B. Quezada (PFR) | June | 2021 | 2021-OTA-167 | Nonprecedential | Standard for granting petition for rehearing |
| B. Quezada | June | 2021 | 2021-OTA-166 | Nonprecedential | Innocent spouse relief (R&TC 18533; R&TC 19006(b)) |
| L. Hsu (PFR) | June | 2021 | 2021-OTA-165 | Nonprecedential | Standard for granting petition for rehearing |
| L. Hsu | June | 2021 | 2021-OTA-164 | Nonprecedential | Net operating loss (NOL) carryover |
| T. Babbitt | May | 2021 | 2021-OTA-163 | Nonprecedential | Innocent spouse relief (R&TC 18533; IRC 6015) |
| D. Messina and N. Messina | May | 2021 | 2021-OTA-162 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Advanced Rx Specialties, LLC | May | 2021 | 2021-OTA-161 | Nonprecedential | Per-partner, partnership late filing penalty (R&TC 19172) |
| L. Hirsh | May | 2021 | 2021-OTA-160 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| K&R Holdco, Inc. | May | 2021 | 2021-OTA-159 | Nonprecedential | Late-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. Bracamonte | May | 2021 | 2021-OTA-156P | Precedential | Residency (R&TC 17014; Reg. 17014) |
| W. Keller | May | 2021 | 2021-OTA-154 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Willens and R. Willens | May | 2021 | 2021-OTA-152 | Nonprecedential | Voluntary compliance initiative (VCI) (R&TC 19751, 19752); accuracy-related penalty (R&TC 19164) |
| T. Dickey | May | 2021 | 2021-OTA-151 | Nonprecedential | Conforming innocent spouse relief (R&TC 18533(i)) |
| M. Daugherty | May | 2021 | 2021-OTA-150 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| O. Torres-Moraga | May | 2021 | 2021-OTA-149 | Nonprecedential | Federal adjustments (Schedule E and Schedule A) |
| D. Scott | May | 2021 | 2021-OTA-148 | Nonprecedential | Taxation of paid family leave (IRC 85; R&TC 17083; Unemp. Ins. Code 3301) |
| R. Khachatryan and E. Tovmasyan | May | 2021 | 2021-OTA-147 | Nonprecedential | Late filing penalty (19131); estimated tax penalty (R&TC 19136); interest abatement |
| DPMG Juniper, LLC | May | 2021 | 2021-OTA-146 | Nonprecedential | Doing 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. Holmes | May | 2021 | 2021-OTA-145 | Nonprecedential | Demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| R. Jones | May | 2021 | 2021-OTA-144P | Precedential | Demand penalty (R&TC 19133); late filing penalty (R&TC 19131); filing enforcement cost recovery fee (R&TC 19254); interest abatement |
| Claremont BioSolutions LLC | May | 2021 | 2021-OTA-143 | Nonprecedential | Late 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. Yang | May | 2021 | 2021-OTA-142 | Nonprecedential | Federal adjustments, education expenses (IRC 162, 222; Treas. Reg. 1.162-5; R&TC 17201) |
| Gary M. & Patricia B. Orman Irrevocable Trust | May | 2021 | 2021-OTA-141 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136; IRC 6654) |
| Art Asylum | May | 2021 | 2021-OTA-140 | Nonprecedential | Minimum franchise tax for corporation (R&TC 23151, 23153) |
| M. Miller | May | 2021 | 2021-OTA-139 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| C. Villanueva and C. Villanueva | May | 2021 | 2021-OTA-138 | Nonprecedential | Omitted income (R&TC 17041); taxation of pension distribution |
| J. Tremback | May | 2021 | 2021-OTA-137 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Willis | May | 2021 | 2021-OTA-136 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Miranda and E. Miranda (PFR) | May | 2021 | 2021-OTA-135 | Nonprecedential | Standard for granting petition for rehearing |
| R. Miranda and E. Miranda | May | 2021 | 2021-OTA-134 | Nonprecedential | Federal adjustments (Schedule C expenses) |
| Y. Shaw | April | 2021 | 2021-OTA-133 | Nonprecedential | Federal adjustment (unreported gain on sale of stock) |
| P. Baldonado and G. Baldonado | April | 2021 | 2021-OTA-132 | Nonprecedential | Late payment penalty (R&TC 19131); interest abatement |
| F. Bahena and T. Bahena | April | 2021 | 2021-OTA-129 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Baker and C. Baker | April | 2021 | 2021-OTA-128 | Nonprecedential | Late filing penalty (R&TC 19131) |
| A. Ramos and E. Ramos | April | 2021 | 2021-OTA-127 | Nonprecedential | Omitted income; deductibility of qualified tuition (IRC 222; R&TC 17204.7); financial hardship |
| A. Dao | April | 2021 | 2021-OTA-126 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5); interest abatement |
| K. Buehring and M. Buehring | April | 2021 | 2021-OTA-125 | Nonprecedential | Late filing penalty (19131); estimated tax penalty (R&TC 19136; IRC 6654) |
| C. Andrade and J. Andrade | April | 2021 | 2021-OTA-122 | Nonprecedential | Disallowed deductions (unreimbursed employee business expenses, vehicle expenses, union dues, cell phone expenses) |
| B. Lott and R. Marion | April | 2021 | 2021-OTA-121 | Nonprecedential | California method for taxing part-year resident (R&TC 17041) |
| S. Harris | April | 2021 | 2021-OTA-120 | Nonprecedential | Demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| F. Sasso and E. Sasso | April | 2021 | 2021-OTA-119 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| F. Akhtar and M. Akhtar | April | 2021 | 2021-OTA-118P | Precedential | Earned income tax credit (R&TC 17052; IRC 32, 131) |
| E. Moreno | April | 2021 | 2021-OTA-117 | Nonprecedential | Earned income tax credit (R&TC 17052; IRC 32, 131) |
| A. Yousef | April | 2021 | 2021-OTA-116 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Lo | April | 2021 | 2021-OTA-115 | Nonprecedential | Estimation of income (R&TC 19087) ; late filing penalty (R&TC 19131) |
| P. Madhvapathy and R. Madhvapathy | April | 2021 | 2021-OTA-114 | Nonprecedential | Alternative minimum tax credit (IRC 53; R&TC 17063) |
| A. Dua and A. Dua | April | 2021 | 2021-OTA-113 | Nonprecedential | Late payment penalty (R&TC 19132) |
| T. Russell | April | 2021 | 2021-OTA-112 | Nonprecedential | Federal adjustments (Schedule A deductions, unreimbursed employee business expenses) |
| M. Mann | April | 2021 | 2021-OTA-111 | Nonprecedential | Head of household filing status |
| J. Morelos | April | 2021 | 2021-OTA-110 | Nonprecedential | Head of household filing status |
| J. Naphade | April | 2021 | 2021-OTA-109 | Nonprecedential | Statute of limitations for FTB to issue an NPA (R&TC 19057); interest abatement |
| F. Sidhwa | April | 2021 | 2021-OTA-108 | Nonprecedential | Statute 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. Stenger | April | 2021 | 2021-OTA-107 | Nonprecedential | Late payment penalty (R&TC 19132) |
| M. Benjy and S. Benjy | April | 2021 | 2021-OTA-106 | Nonprecedential | Late payment penalty, illness (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| J. Auerbach and J. Auerbach | April | 2021 | 2021-OTA-105 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Reed (PFR) | April | 2021 | 2021-OTA-104 | Nonprecedential | Standard for granting petition for rehearing |
| S. Reed | April | 2021 | 2021-OTA-103 | Nonprecedential | Estimation 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) | April | 2021 | 2021-OTA-102 | Nonprecedential | Standard for granting petition for rehearing |
| L. Collier | April | 2021 | 2021-OTA-101 | Nonprecedential | Federal adjustments (filing status, unreimbursed employee business expenses, Schedule C expenses); accuracy-related penalty (R&TC 19164; IRC 6662) |
| F. Henderson (PFR) | April | 2021 | 2021-OTA-100 | Nonprecedential | Standard for granting petition for rehearing |
| F. Henderson | April | 2021 | 2021-OTA-099 | Nonprecedential | Innocent spouse relief (R&TC 18533; IRC 6015) |
| S. Kite (PFR) | April | 2021 | 2021-OTA-098 | Nonprecedential | Standard for granting petition for rehearing |
| S. Kite | April | 2021 | 2021-OTA-097 | Nonprecedential | Innocent spouse relief (R&TC 18533; IRC 6015) |
| R. Baskaran and M. Subramanyam | March | 2021 | 2021-OTA-096 | Nonprecedential | Late filing penalty (R&TC 19131) |
| N. Lucas | March | 2021 | 2021-OTA-095 | Nonprecedential | Late payment penalty (R&TC 19132) |
| C. Michelli | March | 2021 | 2021-OTA-094 | Nonprecedential | Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Late payment penalty (R&TC 19132) |
| F. Valenti and M. Valenti | March | 2021 | 2021-OTA-093P | Precedential | Statute of limitations on assessment (R&TC 19059, 19060); Federal adjustment (unreported income) |
| R. Garcia and D. Blyskal | March | 2021 | 2021-OTA-092 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Wardley and T. Wardley | March | 2021 | 2021-OTA-091 | Nonprecedential | FTB ability to offset overpaid amount notwithstanding installment payment agreement |
| R. Berberian | March | 2021 | 2021-OTA-090 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Wetzel | March | 2021 | 2021-OTA-089 | Nonprecedential | Head of household filing status |
| N. Prince | March | 2021 | 2021-OTA-088 | Nonprecedential | Allocation of nonresident's income from restricted stock units (R&TC 17041, 17951; Reg. 17951-5; IRC 83) |
| V. Bobba | March | 2021 | 2021-OTA-087 | Nonprecedential | Amending filing status (R&TC 18521); Claim for refund jurisdiction (R&TC 19322) |
| Lorenang Enterprises, LLC | March | 2021 | 2021-OTA-086 | Nonprecedential | Doing business (R&TC 23101); Per partner late filing penalty (R&TC 19172) |
| R. Casselberry | March | 2021 | 2021-OTA-085 | Nonprecedential | Disallowed tuition and fees deduction (IRC 222; R&TC 17204.7) and state income tax deduction (IRC 164; R&TC 17220(a) & (b)) |
| A. Price | March | 2021 | 2021-OTA-084 | Nonprecedential | Head of household filing status |
| R. Burton and C. Burton | March | 2021 | 2021-OTA-083 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654) |
| P. Kumar and K. Sivasankaran | March | 2021 | 2021-OTA-082 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654); Late filing penalty (R&TC 19131); Interest abatement |
| E. Sanchez | March | 2021 | 2021-OTA-081 | Nonprecedential | Head of household filing status |
| G. Golberg | March | 2021 | 2021-OTA-080 | Nonprecedential | Federal adjustments (unreported wages) |
| K. Hajikhani and J. Shepard | March | 2021 | 2021-OTA-079 | Nonprecedential | Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133) |
| S. Krown | March | 2021 | 2021-OTA-078 | Nonprecedential | California source income (Reg. 17951-4); Market-based sourcing (Reg. 25136-2); Late filing penalty (R&TC 19131) |
| G. Mandosia | March | 2021 | 2021-OTA-077 | Nonprecedential | Statute of limitations for refund claim (R&TC 19306) |
| R. King and J. King | March | 2021 | 2021-OTA-076 | Nonprecedential | Notice and demand penalty (R&TC 19133); Collection cost recovery fee (R&TC 19254) |
| E. Kuan (PFR) | March | 2021 | 2021-OTA-073 | Nonprecedential | Standard for granting petition for rehearing |
| E. Kuan | March | 2021 | 2021-OTA-072 | Nonprecedential | Notice and demand penalty (R&TC 19133); Interest abatement |
| Sawtantra Chopra, M.D., Inc. (PFR) | March | 2021 | 2021-OTA-071 | Nonprecedential | Standard for granting petition for rehearing |
| Sawtantra Chopra, M.D., Inc. | March | 2021 | 2021-OTA-070 | Nonprecedential | Federal adjustments (Schedule F income and deductions) |
| R. Clark | February | 2021 | 2021-OTA-067 | Nonprecedential | Head of household filing status |
| Pinkston Productions, Inc. | February | 2021 | 2021-OTA-066 | Nonprecedential | Interest abatement |
| X. Chen | February | 2021 | 2021-OTA-065 | Nonprecedential | Federal adjustment (unreported income and disallowed business expenses) |
| A. Khan | February | 2021 | 2021-OTA-064 | Nonprecedential | Residency and domicile (R&TC 17014) |
| M. Licause | February | 2021 | 2021-OTA-062 | Nonprecedential | Taxability of IRA distribution (IRC 72, 408; R&TC 17507) |
| N. Nguyen | February | 2021 | 2021-OTA-061 | Nonprecedential | Head of household filing status |
| M. Hwang | February | 2021 | 2021-OTA-056 | Nonprecedential | Late payment penalty, uncashable check (R&TC 19132) |
| Y. Wang and M. Wang | February | 2021 | 2021-OTA-055 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| M. Brown | February | 2021 | 2021-OTA-054 | Nonprecedential | Innocent spouse relief (R&TC 18533, 19006; IRC 6015) |
| J. Escolar-Chua and J. Escolar-Chua | February | 2021 | 2021-OTA-053 | Nonprecedential | Disallowed deductions (charitable contributions, diet foods claimed as medical expenses, unreimbursed business expenses) |
| J. Wheeler and K. Wheeler | February | 2021 | 2021-OTA-052 | Nonprecedential | Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Interest abatement |
| G. Dalton and S. Dalton | February | 2021 | 2021-OTA-051 | Nonprecedential | Disallowed Schedule A deductions; Worthless debt deduction (IRC 166); Unreported wage income; Basis in property sold |
| B. McCutcheon and M. Winthagen | February | 2021 | 2021-OTA-050 | Nonprecedential | Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Late payment penalty (R&TC 19132) |
| K. Christopher and E. Christopher | February | 2021 | 2021-OTA-049 | Nonprecedential | Late payment penalty (R&TC 19132) |
| H.C. Designs, Inc. | February | 2021 | 2021-OTA-048 | Nonprecedential | Late payment (R&TC 19132); Estimated tax penalty (R&TC 19142). |
| P. Abbott and S. Abbott | February | 2021 | 2021-OTA-047 | Nonprecedential | Federal adjustment (unreported income) |
| E. Cortez and M. Cortez | February | 2021 | 2021-OTA-046 | Nonprecedential | Federal adjustment (unreported income, disallowed Schedule A and E expenses); Accuracy-related penalty (R&TC 19164; IRC 6662) |
| Bay Guardian Company | February | 2021 | 2021-OTA-044 | Nonprecedential | Bad 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. Smoot | February | 2021 | 2021-OTA-041 | Nonprecedential | Residency and domicile (R&TC 17014) |
| A. Mnuchin and A. Rampogna | February | 2021 | 2021-OTA-040 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| R. Reynoso (PFR) | February | 2021 | 2021-OTA-039 | Nonprecedential | Standard for granting petition for rehearing |
| R. Reynoso | February | 2021 | 2021-OTA-038 | Nonprecedential | Mark-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) | February | 2021 | 2021-OTA-037 | Nonprecedential | Standard for granting petition for rehearing |
| P. Appleby and J. Appleby | February | 2021 | 2021-OTA-036 | Nonprecedential | Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133) |
| M. Ceroli (PFR) | February | 2021 | 2021-OTA-033 | Nonprecedential | Standard for granting petition for rehearing |
| M. Ceroli | February | 2021 | 2021-OTA-032 | Nonprecedential | Statute of limitations for refund claim, financial disability (R&TC 19306, 19316) |
| DRH Construction Group | January | 2021 | 2021-OTA-029 | Nonprecedential | Liability 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. Aljoe | January | 2021 | 2021-OTA-027 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| C. Felipe and T. Felipe | January | 2021 | 2021-OTA-026 | Nonprecedential | Accuracy-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. Baker | January | 2021 | 2021-OTA-025 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Hua Qing Enterprise LLC | January | 2021 | 2021-OTA-023 | Nonprecedential | Like-kind exchange (IRC 1031) |
| A. Bright and F. Bright | January | 2021 | 2021-OTA-020 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Soria and M. Hughes | January | 2021 | 2021-OTA-019 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164; IRC 6662) |
| J. Lorenzini and A. Lorenzini | January | 2021 | 2021-OTA-018 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Q. Zhou and C. Yao | January | 2021 | 2021-OTA-017 | Nonprecedential | Other state tax credit (R&TC 18001) |
| G. Bonham | January | 2021 | 2021-OTA-015 | Nonprecedential | Federal adjustment |
| G. Kavipurapu | January | 2021 | 2021-OTA-014 | Nonprecedential | Timing of gain from receipt of restricted stock; Constructive receipt of income |
| A. Laffoon | January | 2021 | 2021-OTA-013 | Nonprecedential | Federal adjustment |
| Athena Research Group, Inc. | January | 2021 | 2021-OTA-012 | Nonprecedential | Statute 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) | January | 2021 | 2021-OTA-008 | Nonprecedential | Standard for granting petition for rehearing |
| S. Simmons and K. Simmons | January | 2021 | 2021-OTA-007 | Nonprecedential | Federal adjustment |