Forever Young Cosmetics, Inc.
| December | 2022 | 2022-OTA-430 | Nonprecedential | Unreported taxable sales (retailer of skincare products); unreported taxable purchases subject to use tax
|
| Brainbox LLC | December | 2022 | 2022-OTA-427 | Nonprecedential | Use tax (foreign purchases) (R&TC 6201); failure-to-file penalty (R&TC 6511)
|
| Luthra Foods, Inc. | December | 2022 | 2022-OTA-420 | Nonprecedential | OTA jurisdiction, tax account payments (OTA cannot compel CDTFA to accept tax payments that taxpayer made to a tax account other than taxpayer's)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 Inc | December | 2022 | 2022-OTA-419P | Precedential | Unreported taxable sales (gas station); res judicata
|
| E. Piecul and G. Piecul | December | 2022 | 2022-OTA-417 | Nonprecedential | Unreported taxable sales (automobile repair shop)
|
| Adler Tank Rentals LLC | December | 2022 | 2022-OTA-411P | Precedential | Mobile transportation equipment (MTE) (Reg. 1661); bad debt deduction (R&TC 6055; Reg 1642)
|
| ACFN Franchised, Inc. | December | 2022 | 2022-OTA-410 | Nonprecedential | Gross receipts (franchise fees) (R&TC 6012); true object test (bundled transaction, mixed transaction) (Reg. 1501); technology transfer agreement (Reg. 1507)
|
| M. Henriquez | November | 2022 | 2022-OTA-392
| Nonprecedential | Responsible person liability (R&TC 6829)
|
| S. Alamari | November | 2022 | 2022-OTA-390
| Nonprecedential | Unreported taxable sales (hot and cold food sales)
|
| B. Cohen | November | 2022 | 2022-OTA-378
| Nonprecedential | Responsible person liability (R&TC 6829)
|
| K. Maraccini | November | 2022 | 2022-OTA-374
| Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| Luosq, LLC | November | 2022 | 2022-OTA-370
| Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| Goldstein - PFR Opinion | November | 2022 | 2022-OTA-356
| Nonprecedential | Standard for granting petition for rehearing
|
| J. Goldstein/a> | November | 2022 | 2022-OTA-355
| Nonprecedential | Responsible person liability (R&TC 6829); unreported taxable sales; fraud penalty (R&TC 6485); relief of finality penalty (R&TC 6592)
|
| CyberAnnex Corporation | October | 2022 | 2022-OTA-350
| Nonprecedential | Unreported taxable sales (IT equipment); unreported taxable sales (wireless telephone equipment); failure-to-file penalty (R&TC 6511)
|
| L. Roman and Sugars 1, Inc. | October | 2022 | 2022-OTA-346
| Nonprecedential | Unreported taxable sales (bar)
|
| Lai Lucky, Inc. | October | 2022 | 2022-OTA-345
| Nonprecedential | Unreported taxable sales (restaurant); CDTFA’s untimely issuance of the Appeals Bureau Decision (OTA not issue remedy)
|
| China Star Express Inc. | October | 2022 | 2022-OTA-344
| Nonprecedential | Unreported taxable sales (restaurant)
|
| Pacific Dining Car, Inc. | October | 2022 | 2022-OTA-342
| Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| Body Wise International LLC. | October | 2022 | 2022-OTA-340P
| Precedential | Excess tax reimbursement (R&TC 6901.5); OTA jurisdiction (whether CDTFA improperly granted appellant a credit for taxes paid to other states)
|
| H. Daoudi | October | 2022 | 2022-OTA-330
| Nonprecedential | Unreported taxable sales (used car dealership)
|
| E. Damadian, P. Zerounian and C. Nasser, | September | 2022 | 2022-OTA-306 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Total PCS Solutions, Inc. | September | 2022 | 2022-OTA-303 | Nonprecedential | Taxable measure (commissions paid)
|
| 1 Stop Communications, LLC | September | 2022 | 2022-OTA-302 | Nonprecedential | Taxable measure (commissions paid)
|
| Z. Galoian | September | 2022 | 2022-OTA-300 | Nonprecedential | Unreported taxable sales (collision repair shop); negligence penalty (R&TC 6484)
|
| C. Lee | September | 2022 | 2022-OTA-296 | Nonprecedential | Unreported taxable sales (restaurant)
|
| W. Gutierrez | September | 2022 | 2022-OTA-293 | Nonprecedential | Unreported taxable sales (used car dealership); unreported district taxes
|
| Design Home Center-PFR | September | 2022 | 2022-OTA-282 | Nonprecedential | Standard for granting petition for rehearing
|
| Design Home Center Inc. | September | 2022 | 2022-OTA-281 | Nonprecedential | Unreported taxable sales (furniture store); negligence penalty (R&TC 6484)
|
| B. Clark | August | 2022 | 2022-OTA-274 | Nonprecedential | Unreported taxable sales (automobile repair shop)
|
| Quality Motors, LLC | August | 2022 | 2022-OTA-268 | Nonprecedential | Unreported taxable sales (vehicles, repair parts); additional taxable gross receipts
|
| Buddy Brass LP | August | 2022 | 2022-OTA-263 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| R. Arledge | August | 2022 | 2022-OTA-259 | Nonprecedential | Unreported taxable sales (automobile repair shop); negligence penalty (R&TC 6484)
|
| Erimus, Inc. | August | 2022 | 2022-OTA-254 | Nonprecedential | Unreported taxable sales (restaurant and bar); negligence penalty (R&TC 6484); interest abatement
|
| Mariscos Martin, Inc. | August | 2022 | 2022-OTA-248 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| Schat Communications Inc. | July | 2022 | 2022-OTA-232 | Nonprecedential | Unreported taxable sales (internet service provider [ISP])
|
| G. Watt and K. Watt | July | 2022 | 2022-OTA-229 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Tiger Vitality Corp. | July | 2022 | 2022-OTA-225 | Nonprecedential | Unreported taxable sales (cannabis retailer)
|
| Karamian Industries, Inc. | July | 2022 | 2022-OTA-222 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| C By Karina, Inc. | July | 2022 | 2022-OTA-214 | Nonprecedential | Disallowed claimed nontaxable sales (ophthalmic [optician] materials) (R&TC 6018; Reg. 1592)
|
| Gloria's Restaurant, Inc. | July | 2022 | 2022-OTA-201 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| Yuba City Steel Products Co. | July | 2022 | 2022-OTA-200 | Nonprecedential | Nontaxable 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. | July | 2022 | 2022-OTA-199 | Nonprecedential | Sales tax exemption (hot foods) (R&TC 6359; Reg. 1603); statute of limitations for CDTFA to issue NOD
|
| J. Xiao - PFR | July | 2022 | 2022-OTA-190 | Nonprecedential | Standard for granting petition for rehearing
|
| J. Xiao | July | 2022 | 2022-OTA-189 | Nonprecedential | Failure to maintain 12 months of cigarette and tobacco products purchase invoices (B&PC 22974)
|
| G. Delgado and M. Delgado | June | 2022 | 2022-OTA-178
| Nonprecedential | Unreported taxable sales (restaurants and café)
|
| A1 Auto and Truck Services, Inc. | June | 2022 | 2022-OTA-177
| Nonprecedential | Unreported taxable sales (automobile and truck repair shop)
|
| J. Nand | June | 2022 | 2022-OTA-173
| Nonprecedential | Failure to maintain 12 months of cigarette and tobacco products purchase invoices (warning notice) (B&PC 22974)
|
| H. Navarro | June | 2022 | 2022-OTA-171
| Nonprecedential | Unreported taxable sales (tire shop); fraud penalty (R&TC 6485)
|
| WMG Center, Inc. | June | 2022 | 2022-OTA-160
| Nonprecedential | Unreported taxable sales (medical marijuana dispensary)
|
| V G Entertainment, Inc. | June | 2022 | 2022-OTA-153
| Nonprecedential | Unreported taxable sales (bar)
|
| R. Jackson and A. Jackson | June | 2022 | 2022-OTA-152
| Nonprecedential | Use tax (vessel); 30 days to petition NOD (R&TC 6561); reliance on written advice of CDTFA (R&TC 6596)
|
| J. Alvarado | May | 2022 | 2022-OTA-140 | Nonprecedential | Unreported taxable sales (used car dealership); sales for resale (R&TC 6091; Reg. 1668)
|
| M. Homami and M. Homami | May | 2022 | 2022-OTA-139 | Nonprecedential | Exempt sales to United States government (R&TC 6381; Reg. 1614); unreported taxable sales (restaurant)
|
| William B LLC | May | 2022 | 2022-OTA-136 | Nonprecedential | Unreported taxable sales (clothing store); negligence penalty (R&TC 6484)
|
| Nenas Mexican Cuisine LLC | May | 2022 | 2022-OTA-132 | Nonprecedential | Unreported taxable sales (restaurant)
|
| M. Smith and C. Chavez | May | 2022 | 2022-OTA-129 | Nonprecedential | Penalty (failure to provide cigarette and/or tobacco invoices) (B&PC 22974)
|
| Strain Balboa Caregivers, Inc. | May | 2022 | 2022-OTA-127 | Nonprecedential | Unreported taxable sales (medical marijuana dispensary); negligence penalty (R&TC 6484)
|
| The Rowdy Rose Inc. | May | 2022 | 2022-OTA-124
| Nonprecedential | Unreported taxable sales (clothing store); out-of-state purchases subject to use tax; negligence penalty (R&TC 6484)
|
| M. Kafarah - (PFR) | May | 2022 | 2022-OTA-119
| Nonprecedential | Standard for granting petition for rehearing
|
| M. Kafarah | May | 2022 | 2022-OTA-118
| Nonprecedential | Unreported taxable sales (tobacco shop)
|
| Tory, Inc. (PFR) | May | 2022 | 2022-OTA-117
| Nonprecedential | Standard for granting petition for rehearing
|
| Tory, Inc. | May | 2022 | 2022-OTA-116
| Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| F. Mehrjerdi (PFR) | May | 2022 | 2022-OTA-115
| Nonprecedential | Standard for granting petition for rehearing
|
| F. Mehjerdi | May | 2022 | 2022-OTA-114
| Nonprecedential | Whether Notices of Determination were issued to wrong taxpayer
|
| MMD Inc. (PFR) | May | 2022 | 2022-OTA-113
| Nonprecedential | Standard for granting petition for rehearing
|
| MMD, Inc. | May | 2022 | 2022-OTA-112
| Nonprecedential | Unreported taxable sales (medical cannabis dispensary)
|
| S. Yamvongsa and K. Khamthakhoun | April | 2022 | 2022-OTA-108 | Nonprecedential | Unreported taxable sales (restaurant); audited measure for sales tax reimbursement collected
|
| United Steel Fabricators, Inc. | April | 2022 | 2022-OTA-107 | Nonprecedential | Unreported taxable sales (retailer of rebar); use tax (unreported cost of fixed assets)
|
| Pomona Valley Community Hospital, LTD (PFR) | April | 2022 | 2022-OTA-090 | Nonprecedential | Standard for granting petition for rehearing
|
| Pomona Valley Community Hospital, LTD | April | 2022 | 2022-OTA-089 | Nonprecedential | Use tax, percentage overpayment, non-recurring purchases; use tax exemption (medicines) (R&TC 6369, Reg. 1591)
|
| N. Baiamonte | March | 2022 | 2022-OTA-088 | Nonprecedential | Unreported taxable sales (clothing store); understatement of purchases; negligence penalty (R&TC 6484)
|
| Neurosky, Inc. | March | 2022 | 2022-OTA-079 | Nonprecedential | Disallowed nontaxable sales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668); exemption from tax on interstate commerce (R&TC 6396)
|
| A. Alzagha | March | 2022 | 2022-OTA-067 | Nonprecedential | Unreported taxable sales (restaurant)
|
| V. Harrison (PFR) | March | 2022 | 2022-OTA-062 | Nonprecedential | Standard for granting petition for rehearing
|
| V. Harrison | March | 2022 | 2022-OTA-061 | Nonprecedential | Unreported taxable sales (used car dealership)
|
| Peacock Powder Coating, Inc. (PFR) | March | 2022 | 2022-OTA-060 | Nonprecedential | Standard for granting petition for rehearing
|
| Peacock Powder Coating Inc. | March | 2022 | 2022-OTA-059 | Nonprecedential | Unreported taxable sales (fabrication labor)
|
| M. Ayala | February | 2022 | 2022-OTA-056 | Nonprecedential | Unreported taxable sales (used car dealership)
|
| Sonora Tires Route 66, Inc. | February | 2022 | 2022-OTA-050 | Nonprecedential | Unreported taxable sales (tire shop); negligence penalty (R&TC 6484)
|
| Emiliano's Restaurant Inc. | February | 2022 | 2022-OTA-039 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Five Five Associate, LLC. | February | 2022 | 2022-OTA-038 | Nonprecedential | Unreported taxable sales (restaurant); unreported sales of fixtures and equipment
|
| Z. Andesha, Z. Rashid and R. Rashid | February | 2022 | 2022-OTA-036 | Nonprecedential | Fraud penalty (R&TC 6485)
|
| International Truck & Trailer Services, Inc. | February | 2022 | 2022-OTA-034 | Nonprecedential | Unreported taxable sales (truck repair); fraud/evasion penalty (R&TC 7155)
|
| S. Eichler | January | 2022 | 2022-OTA-029P | Precedential | Responsible 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. | January | 2022 | 2022-OTA-027 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Culture Shock Yogurt, Inc. | January | 2022 | 2022-OTA-018 | Nonprecedential | Unreported taxable sales (frozen yogurt shop); negligence penalty
|
