| G. Rios | December | 2021 | 2021-OTA-341P | Precedential | Long term capital loss |
| 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
|
| S. Reed | December | 2021 | 2021-OTA-326P | Precedential | Claim for refund (zero return, OTA jurisdiction) (R&TC 19322, 19324; Reg. 30104)
|
| 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 | 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. | November | 2021 | 2021-OTA-294P | Precedential | Constructive receipt, IRC 1031 safe harbor (IRC 1031; 1001(c)); accuracy-related penalty (R&TC 19164)
|
| J. Belcher | November | 2021 | 2021-OTA-284P | Precedential | Late filing penalty (R&TC 19131); interest abatement |
| 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)
|
| 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
|
| S. Daneshgar and L. Daneshgar | July | 2021 | 2021-OTA-210P | Precedential | Accuracy-related penalty (R&TC 19164)
|
| R. Mauritzson and C. Mauritzson | June | 2021 | 2021-OTA-198P | Precedential | 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) |
| 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)
|
| 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
|
| J. Bracamonte and J. Bracamonte | May | 2021 | 2021-OTA-156P | Precedential | Residency (R&TC 17014; Reg. 17014)
|
| F. Akhtar and M. Akhtar | April | 2021 | 2021-OTA-118P
| Precedential | Earned income tax credit (R&TC 17052; IRC 32, 131)
|
| F. Valenti and M. Valenti | March | 2021 | 2021-OTA-093P | Precedential | Statute of limitations on assessment (R&TC 19059, 19060); Federal adjustment (unreported income)
|
