2022 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
Forever Young Cosmetics, Inc.
December20222022-OTA-430NonprecedentialUnreported taxable sales (retailer of skincare products); unreported taxable purchases subject to use tax
Brainbox LLCDecember20222022-OTA-427NonprecedentialUse tax (foreign purchases) (R&TC 6201); failure-to-file penalty (R&TC 6511)
Luthra Foods, Inc.December20222022-OTA-420NonprecedentialOTA jurisdiction, tax account payments (OTA cannot compel CDTFA to accept tax payments that taxpayer made to a tax account other than taxpayer's)
Achamak Trading IncDecember20222022-OTA-419PPrecedentialUnreported taxable sales (gas station); res judicata
E. Piecul and G. PieculDecember20222022-OTA-417NonprecedentialUnreported taxable sales (automobile repair shop)
Adler Tank Rentals LLCDecember20222022-OTA-411PPrecedentialMobile transportation equipment (MTE) (Reg. 1661); bad debt deduction (R&TC 6055; Reg 1642)
ACFN Franchised, Inc.December20222022-OTA-410NonprecedentialGross receipts (franchise fees) (R&TC 6012); true object test (bundled transaction, mixed transaction) (Reg. 1501); technology transfer agreement (Reg. 1507)
M. HenriquezNovember20222022-OTA-392
NonprecedentialResponsible person liability (R&TC 6829)
S. AlamariNovember20222022-OTA-390
NonprecedentialUnreported taxable sales (hot and cold food sales)
B. CohenNovember20222022-OTA-378
NonprecedentialResponsible person liability (R&TC 6829)
K. MaracciniNovember20222022-OTA-374
NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Luosq, LLCNovember20222022-OTA-370
NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Goldstein - PFR OpinionNovember20222022-OTA-356
NonprecedentialStandard for granting petition for rehearing
J. Goldstein/a>November20222022-OTA-355
NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales; fraud penalty (R&TC 6485); relief of finality penalty (R&TC 6592)
CyberAnnex CorporationOctober20222022-OTA-350
NonprecedentialUnreported taxable sales (IT equipment); unreported taxable sales (wireless telephone equipment); failure-to-file penalty (R&TC 6511)
L. Roman and Sugars 1, Inc.October20222022-OTA-346
NonprecedentialUnreported taxable sales (bar)
Lai Lucky, Inc.October20222022-OTA-345
NonprecedentialUnreported taxable sales (restaurant); CDTFA’s untimely issuance of the Appeals Bureau Decision (OTA not issue remedy)
China Star Express Inc.October20222022-OTA-344
NonprecedentialUnreported taxable sales (restaurant)
Pacific Dining Car, Inc.October20222022-OTA-342
NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Body Wise International LLC.October20222022-OTA-340P
PrecedentialExcess tax reimbursement (R&TC 6901.5); OTA jurisdiction (whether CDTFA improperly granted appellant a credit for taxes paid to other states)
H. DaoudiOctober20222022-OTA-330
NonprecedentialUnreported taxable sales (used car dealership)
E. Damadian, P. Zerounian and C. Nasser,September20222022-OTA-306NonprecedentialUnreported taxable sales (restaurant)
Total PCS Solutions, Inc. September20222022-OTA-303NonprecedentialTaxable measure (commissions paid)
1 Stop Communications, LLC September20222022-OTA-302NonprecedentialTaxable measure (commissions paid)
Z. Galoian September20222022-OTA-300NonprecedentialUnreported taxable sales (collision repair shop); negligence penalty (R&TC 6484)
C. LeeSeptember20222022-OTA-296NonprecedentialUnreported taxable sales (restaurant)
W. Gutierrez September20222022-OTA-293NonprecedentialUnreported taxable sales (used car dealership); unreported district taxes
Design Home Center-PFRSeptember20222022-OTA-282NonprecedentialStandard for granting petition for rehearing
Design Home Center Inc. September20222022-OTA-281NonprecedentialUnreported taxable sales (furniture store); negligence penalty (R&TC 6484)
B. ClarkAugust20222022-OTA-274NonprecedentialUnreported taxable sales (automobile repair shop)
Quality Motors, LLCAugust20222022-OTA-268NonprecedentialUnreported taxable sales (vehicles, repair parts); additional taxable gross receipts
Buddy Brass LPAugust20222022-OTA-263NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
R. ArledgeAugust20222022-OTA-259NonprecedentialUnreported taxable sales (automobile repair shop); negligence penalty (R&TC 6484)
Erimus, Inc.August20222022-OTA-254NonprecedentialUnreported taxable sales (restaurant and bar); negligence penalty (R&TC 6484); interest abatement
Mariscos Martin, Inc.August20222022-OTA-248NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Schat Communications Inc.July20222022-OTA-232NonprecedentialUnreported taxable sales (internet service provider [ISP])
G. Watt and K. WattJuly20222022-OTA-229NonprecedentialUnreported taxable sales (restaurant)
Tiger Vitality Corp.July20222022-OTA-225NonprecedentialUnreported taxable sales (cannabis retailer)
Karamian Industries, Inc.July20222022-OTA-222NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
C By Karina, Inc.July20222022-OTA-214NonprecedentialDisallowed claimed nontaxable sales (ophthalmic [optician] materials) (R&TC 6018; Reg. 1592)
Gloria's Restaurant, Inc.July20222022-OTA-201NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Yuba City Steel Products Co.July20222022-OTA-200NonprecedentialNontaxable labor; sales for resale; exeptions for tangible personal property (TPP) (farm and manufacturing); unreported taxable sales; negligence penalty (R&TC 6484)
V TropicaI Bakeshop III, Inc. & Valerio's Tropical Bakeshop VI, Inc.July20222022-OTA-199NonprecedentialSales tax exemption (hot foods) (R&TC 6359; Reg. 1603); statute of limitations for CDTFA to issue NOD
J. Xiao - PFRJuly20222022-OTA-190NonprecedentialStandard for granting petition for rehearing
J. XiaoJuly20222022-OTA-189NonprecedentialFailure to maintain 12 months of cigarette and tobacco products purchase invoices (B&PC 22974)
G. Delgado and M. DelgadoJune20222022-OTA-178
NonprecedentialUnreported taxable sales (restaurants and café)
A1 Auto and Truck Services, Inc.June20222022-OTA-177
NonprecedentialUnreported taxable sales (automobile and truck repair shop)
J. NandJune20222022-OTA-173
NonprecedentialFailure to maintain 12 months of cigarette and tobacco products purchase invoices (warning notice) (B&PC 22974)
H. NavarroJune20222022-OTA-171
NonprecedentialUnreported taxable sales (tire shop); fraud penalty (R&TC 6485)
WMG Center, Inc.June20222022-OTA-160
NonprecedentialUnreported taxable sales (medical marijuana dispensary)
V G Entertainment, Inc.June20222022-OTA-153
NonprecedentialUnreported taxable sales (bar)
R. Jackson and A. JacksonJune20222022-OTA-152
NonprecedentialUse tax (vessel); 30 days to petition NOD (R&TC 6561); reliance on written advice of CDTFA (R&TC 6596)
J. AlvaradoMay20222022-OTA-140NonprecedentialUnreported taxable sales (used car dealership); sales for resale (R&TC 6091; Reg. 1668)
M. Homami and M. HomamiMay20222022-OTA-139NonprecedentialExempt sales to United States government (R&TC 6381; Reg. 1614); unreported taxable sales (restaurant)
William B LLCMay20222022-OTA-136NonprecedentialUnreported taxable sales (clothing store); negligence penalty (R&TC 6484)
Nenas Mexican Cuisine LLCMay20222022-OTA-132NonprecedentialUnreported taxable sales (restaurant)
M. Smith and C. ChavezMay20222022-OTA-129NonprecedentialPenalty (failure to provide cigarette and/or tobacco invoices) (B&PC 22974)
Strain Balboa Caregivers, Inc.May20222022-OTA-127NonprecedentialUnreported taxable sales (medical marijuana dispensary); negligence penalty (R&TC 6484)
The Rowdy Rose Inc.May20222022-OTA-124
NonprecedentialUnreported taxable sales (clothing store); out-of-state purchases subject to use tax; negligence penalty (R&TC 6484)
M. Kafarah - (PFR)May20222022-OTA-119
NonprecedentialStandard for granting petition for rehearing
M. KafarahMay20222022-OTA-118
NonprecedentialUnreported taxable sales (tobacco shop)
Tory, Inc. (PFR)May20222022-OTA-117
NonprecedentialStandard for granting petition for rehearing
Tory, Inc.May20222022-OTA-116
NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
F. Mehrjerdi (PFR)May20222022-OTA-115
NonprecedentialStandard for granting petition for rehearing
F. MehjerdiMay20222022-OTA-114
NonprecedentialWhether Notices of Determination were issued to wrong taxpayer
MMD Inc. (PFR)May20222022-OTA-113
NonprecedentialStandard for granting petition for rehearing
MMD, Inc.May20222022-OTA-112
NonprecedentialUnreported taxable sales (medical cannabis dispensary)
S. Yamvongsa and K. KhamthakhounApril20222022-OTA-108NonprecedentialUnreported taxable sales (restaurant); audited measure for sales tax reimbursement collected
United Steel Fabricators, Inc.April20222022-OTA-107NonprecedentialUnreported taxable sales (retailer of rebar); use tax (unreported cost of fixed assets)
Pomona Valley Community Hospital, LTD (PFR)April20222022-OTA-090NonprecedentialStandard for granting petition for rehearing
Pomona Valley Community Hospital, LTDApril20222022-OTA-089NonprecedentialUse tax, percentage overpayment, non-recurring purchases; use tax exemption (medicines) (R&TC 6369, Reg. 1591)
N. BaiamonteMarch20222022-OTA-088NonprecedentialUnreported taxable sales (clothing store); understatement of purchases; negligence penalty (R&TC 6484)
Neurosky, Inc.March20222022-OTA-079NonprecedentialDisallowed nontaxable sales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668); exemption from tax on interstate commerce (R&TC 6396)
A. AlzaghaMarch20222022-OTA-067NonprecedentialUnreported taxable sales (restaurant)
V. Harrison (PFR)March20222022-OTA-062NonprecedentialStandard for granting petition for rehearing
V. HarrisonMarch20222022-OTA-061NonprecedentialUnreported taxable sales (used car dealership)
Peacock Powder Coating, Inc. (PFR)March20222022-OTA-060NonprecedentialStandard for granting petition for rehearing
Peacock Powder Coating Inc.March20222022-OTA-059NonprecedentialUnreported taxable sales (fabrication labor)
M. AyalaFebruary20222022-OTA-056NonprecedentialUnreported taxable sales (used car dealership)
Sonora Tires Route 66, Inc.February20222022-OTA-050NonprecedentialUnreported taxable sales (tire shop); negligence penalty (R&TC 6484)
Emiliano's Restaurant Inc.February20222022-OTA-039NonprecedentialUnreported taxable sales (restaurant)
Five Five Associate, LLC.February20222022-OTA-038NonprecedentialUnreported taxable sales (restaurant); unreported sales of fixtures and equipment
Z. Andesha, Z. Rashid and R. RashidFebruary20222022-OTA-036NonprecedentialFraud penalty (R&TC 6485)
International Truck & Trailer Services, Inc.February20222022-OTA-034NonprecedentialUnreported taxable sales (truck repair); fraud/evasion penalty (R&TC 7155)
S. EichlerJanuary20222022-OTA-029PPrecedentialResponsible person liability (R&TC 6829); relief ofinterest ( R&TC 6593.5); relief of penalties (fail-to-file, finality, etc.) (R&TC 6592)
RGD & Associates Inc.January20222022-OTA-027NonprecedentialUnreported taxable sales (restaurant)
Culture Shock Yogurt, Inc.January20222022-OTA-018NonprecedentialUnreported taxable sales (frozen yogurt shop); negligence penalty