2022 Franchise and Income Tax Opinions

2022 Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
M. MorganDecember20222022-OTA-439
NonprecedentialResidency, domicile (R&TC 17014; Reg. 17014)
D. Catlin and L. CatlinDecember20222022-OTA-438
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
D. KrammDecember20222022-OTA-437
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
S. WatkinsonDecember20222022-OTA-436
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Kearney and M. KearneyDecember20222022-OTA-435
NonprecedentialFederal adjustments
M. French and C. FrenchDecember20222022-OTA-434
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. AguilarDecember20222022-OTA-433
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. ParksDecember20222022-OTA-432
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. McLeod and K. McLeodDecember20222022-OTA-431
NonprecedentialLate payment penalty (R&TC 19132)
R. Goodwin and R. GonzalesDecember20222022-OTA-429
NonprecedentialFederal adjustments; innocent spouse relief (R&TC 18533(b), (c), (f))
Inner Vision Development Corp.December20222022-OTA-428
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
J. AlbrechtDecember20222022-OTA-426
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Harris-NixonDecember20222022-OTA-425
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
A. ScottDecember20222022-OTA-424
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
E. Dunbar-SherrillDecember20222022-OTA-423
NonprecedentialAlimony (R&TC 17081; IRC 71); spousal support (Family Code 4300)
K. Scott and N. ScottDecember20222022-OTA-422
NonprecedentialFederal adjustment (wages)
L. Thorpe-CrittenDecember20222022-OTA-421
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
F. SturdefantDecember20222022-OTA-418
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. HillDecember20222022-OTA-416
NonprecedentialHead of household (R&TC 17042; IRC 2)
R. Eldridge and L. EldridgeDecember20222022-OTA-415
NonprecedentialFederal adjustments; frivolous appeal penalty (R&TC 19714)
D. Meehan and D. MeehanDecember20222022-OTA-414
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. LoDecember20222022-OTA-413
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. O'Sullivan and C. O'SullivanDecember20222022-OTA-412
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. WangDecember20222022-OTA-409
NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
J. Silver and K. SilverDecember20222022-OTA-408PPending PrecedentialLoss limitations (at-risk rules) (IRC 465); disregarded entity, alter ego theory; late filing penalty (R&TC 19131)
O. BridgesDecember20222022-OTA-407SCP
NonprecedentialGross income (municipal bond interest) (R&TC 17071, 17133; IRC 61, 103)
C. HenchDecember20222022-OTA-406SCP
NonprecedentialBurden of proof; expense deduction (IRC 162)
M. MantaiDecember20222022-OTA-405SCP
NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
L. VargasDecember20222022-OTA-404SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P, CarnahanDecember20222022-OTA-403SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. KenanDecember20222022-OTA-402SCPNonprecedentialFederal adjustment (early distribution from retirement plan)
A. CraigDecember20222022-OTA-401SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Denash, LLCDecember20222022-OTA-400SCPNonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5)
L. SolomonDecember20222022-OTA-399SCPNonprecedentialFederal adjustments
C. Choi and S. ChoiDecember20222022-OTA-398SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
A. RezaDecember20222022-OTA-397SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
F.A.R. Investments, Inc. - PFRDecember20222022-OTA-396NonprecedentialStandard for granting petition for rehearing
F.A.R. Investments, Inc.December20222022-OTA-395PPending PrecedentialLike-kind exchange (IRC 1031)
Chincoteague Investment Group, LLCNovember 20222022-OTA-394
NonprecedentialUnderpayment of estimated LLC fee penalty (R&TC 17942); late payment penalty (R&TC 19132); interest abatement
LBD CorporationNovember 20222022-OTA-393
NonprecedentialLate payment penalty (R&TC 19132)
M. Hettinger and A. HettingerNovember 20222022-OTA-391
NonprecedentialFederal adjustments; late filing penalty (R&TC 19131); interest abatement
M. Espinoza and M. EspinozaNovember 20222022-OTA-389
NonprecedentialFederal adjustments
J. Silva November 20222022-OTA-388
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Edwards November 20222022-OTA-387
NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
K. Oh and Q. ZouNovember 20222022-OTA-386
NonprecedentialInterest abatement
B. Pomagier November 20222022-OTA-385
NonprecedentialFederal adjustment (pension or annuity distribution)
S. RodriguezNovember 20222022-OTA-384
NonprecedentialFederal adjustments
A. Rossi and N. RossiNovember 20222022-OTA-383
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
F. Ghanem and D. GhanemNovember 20222022-OTA-382
NonprecedentialLate payment penalty (R&TC 19132)
S. Fenley and R. FenleyNovember 20222022-OTA-381
NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); estimated tax penalty (R&TC 19136)
S. Sussman November 20222022-OTA-380
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. Munoz and T. MunozNovember 20222022-OTA-379
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
J. Hoskins and A. HoskinsNovember 20222022-OTA-377
NonprecedentialLate filing penalty (R&TC 19131)
T. CannonNovember 20222022-OTA-376
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. Housman & B. PenaNovember 20222022-OTA-375PPending PrecedentialResidency (R&TC 17014; Reg. 17014); check-the-box classification (Treas. Reg. 301.7701-3); stock valuation
Thomas C. Co and Sandy T. CoNovember 20222022-OTA-373
NonprecedentialElectronic payment (epay) penalty (R&TC 19011.5)
S. ItliongNovember 20222022-OTA-372
NonprecedentialEstimation 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
La Paloma Nevada TrustNovember 20222022-OTA-371
NonprecedentialLike-kind exchange (IRC 1031); accuracy-related penalty (R&TC 19164; IRC 6662)
F. NevarezNovember 20222022-OTA-369
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Vaday and M. VadayNovember 20222022-OTA-368SCP
NonprecedentialCalifornia adjustment (wages)
R. TrutnaNovember 20222022-OTA-367SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
B. Salisbury and J. ForeroNovember 20222022-OTA-366SCP
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); filing enforcement cost recovery fee (R&TC 19254); interest abatement
L. Paxton November 20222022-OTA-365SCP
NonprecedentialElectronic payment (epay) penalty (R&TC 19011.5)
Global MushroomsNovember 20222022-OTA-364SCP
NonprecedentialUnderpayment of estimated LLC fee penalty (R&TC 17942)
K. Albrecht and C. AlbrechtNovember 20222022-OTA-363SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. SenNovember 20222022-OTA-362SCP
NonprecedentialInterest abatement
J. SinghalNovember 20222022-OTA-361SCP
NonprecedentialFederal adjustments
B. Rothschild - PFR OpinionNovember 20222022-OTA-360SCP
NonprecedentialStandard for granting petition for rehearing
B. RothschildNovember 20222022-OTA-359SCP
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
S. Benjamin - PFR OpinionNovember 20222022-OTA-358
NonprecedentialStandard for granting petition for rehearing
S. BenjaminNovember 20222022-OTA-357
NonprecedentialResidency, domicile (R&TC 17014; Reg. 17014); charitable contribution (IRC 170); theft loss (IRC 165); energy equipment exclusion (R&TC 17138, 17138.1, 17138.2)
R. Brewer and M. Brewer -PFR-OpinionNovember 20222022-OTA-354
NonprecedentialStandard for granting petition for rehearing
R. Brewer and M. BrewerNovember 20222022-OTA-353
NonprecedentialLate payment penalty (R&TC 19132)
Rorb, Inc. - PFR OpinionNovember 20222022-OTA-352
NonprecedentialStandard for granting petition for rehearing
Rorb, Inc.November 20222022-OTA-351
NonprecedentialBad debt deduction (IRC 166); accuracy-related penalty (R&TC 19164)
F. D'Agostino and J. D'AgostinoOctober 20222022-OTA-349
NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133)
S. Priyadarshi and A. PriyadarshiOctober 20222022-OTA-348
NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5); interest abatement
M. TafoyaOctober 20222022-OTA-347
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
R. Toussieh and L. AntillonOctober 20222022-OTA-343
NonprecedentialInnocent spouse relief (conforming relief) (R&TC 18533(i))
J. DonahooOctober 20222022-OTA-341
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
The Sports and Wellness Group, LLCOctober 20222022-OTA-339
NonprecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); demand penalty (R&TC 19133); NQSF demand penalty (R&TC 19135); estimated tax penalty (R&TC 19142); late filing (per shareholder) penalty (R&TC 19172.5); underpayment LLC fee penalty (R&TC 17942)
F. KayaOctober 20222022-OTA-338
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. Fisher and M. FisherOctober 20222022-OTA-337P
Pending PrecedentialLate filing penalty (R&TC 19131)
M. Barta and T. BachorOctober 20222022-OTA-336
NonprecedentialFederal adjustments (IRA/Roth IRA)
A. Williams and G. MatizOctober 20222022-OTA-335
NonprecedentialLate filing penalty (R&TC 19131)
D. KhachekianOctober 20222022-OTA-334
NonprecedentialEstimation of income (R&TC 19087)
V. HinckOctober 20222022-OTA-333
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Beckwith October 20222022-OTA-332P
Pending PrecedentialResidency (R&TC 17014: Reg. 17014)
W. Fletcher and S. FletcherOctober 20222022-OTA-331
NonprecedentialLate payment penalty (R&TC 19132); interest abatement
R. SullivanOctober 20222022-OTA-329
NonprecedentialEstimated tax penalty (R&TC 19136, IRC 6654)
N. ArispeOctober 20222022-OTA-328
NonprecedentialStatute of limitatoins on claim for refund (R&TC 19306)
T. ShorterOctober 20222022-OTA-327
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. GarciaOctober 20222022-OTA-326
NonprecedentialEarned income tax credit (EITC) (R&TC 17052, IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
O. Rojas October 20222022-OTA-325SCP
NonprecedentialGross income/adjusted gross income (California subtraction)(IRC 61, 62; R&TC 17071, 17072
D. Britt and D. BrittOctober 20222022-OTA-324SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Calasibetta and P. CalasibettaOctober 20222022-OTA-323SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. SantosOctober 20222022-OTA-322SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
N. Guharay and R. RayOctober 20222022-OTA-321SCP
NonprecedentialDishonored payment penalty (R&TC 19134, IRC 6657)
M. HallinanOctober 20222022-OTA-320SCP
NonprecedentialEstimated tax penalty (R&TC 19136, IRC 6654)
D. Pratte and L. PratteOctober 20222022-OTA-319SCP
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
L. GandaraOctober 20222022-OTA-318SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. YipOctober 20222022-OTA-317SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. KotterOctober 20222022-OTA-316SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. EsterOctober 20222022-OTA-315SCP
NonprecedentialGross income/adjusted gross income (California subtraction) (IRC 61, 62; R&TC 17071, 17072)
G. Parkhurst and L. Altis-Parkhurst
October 20222022-OTA-314SCP
NonprecedentialFederal adjustments (capital gains/losses)
Sobel PFROctober 20222022-OTA-313SCP
NonprecedentialStandard for granting petition for rehearing
SobelOctober 20222022-OTA-312SCP
NonprecedentialEstimation of income (R&TC 19087)
Jake J. Gallinetti, Inc. PFR October 20222022-OTA-311
NonprecedentialStandard for granting petition for rehearing
Jake J. Gallinetti, Inc.October 20222022-OTA-310
NonprecedentialLate filing penalty (R&TC 19131)
D. Casey September20222022-OTA-309NonprecedentialUnreimbursed employee business expenses
C. Rollins September20222022-OTA-308NonprecedentialLate payment penalty (R&TC 19132)
Maple Drive Management Holdings, Inc.September20222022-OTA-307NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (corporation) (R&TC 19142)
N. Etessam and D. EtessamSeptember20222022-OTA-305NonprecedentialTheft loss (IRC 165(c)(3); R&TC 17201); net operating loss (NOL) carryover (IRC 172; R&TC 17276)
C. CortinasSeptember20222022-OTA-304NonprecedentialFederal adjustments
G. Khurana and D. KaurSeptember20222022-OTA-301NonprecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); intrerest abatement
S. Ragunathan and P. ParthasarathySeptember20222022-OTA-299NonprecedentialDemand penalty (proper notice of penalty) (R&TC 19133; 18416)
J. Eddy and S. Eddy
September20222022-OTA-298NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
C. Herrera
September20222022-OTA-297NonprecedentialFederal adjustments
R. EisenbergSeptember20222022-OTA-295NonprecedentialEstimation of Income (R&TC 19087); late filing penalty (R&TC 19131)
A. CherkaskySeptember20222022-OTA-294NonprecedentialLate filing penalty (R&TC 19131)
E. MenafraSeptember20222022-OTA-292NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
L. KimbleSeptember20222022-OTA-291NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Harb and A. HarbSeptember20222022-OTA-290SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Bescos and Z. BescosSeptember20222022-OTA-289SCPNonprecedentialOvercollection (burden of proof); collection cost recovery fee (R&TC 19254); reimbursement of (bank) charges or fees (R&TC 21018)
D. RogersSeptember20222022-OTA-288SCPNonprecedentialDemand penalty (R&TC 19133)
P. Balakhane and D. BenjamanSeptember20222022-OTA-287SCPNonprecedentialLate filing penalty (R&TC 19131)
A. SalinasSeptember20222022-OTA-286SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. HawkinsSeptember20222022-OTA-285SCPNonprecedentialCalifornia method (R&TC 17041)
D. Hager and C. Hager -PFRSeptember20222022-OTA-284NonprecedentialStandard for granting petition for rehearing
D. Hager and C. HagerSeptember20222022-OTA-283
NonprecedentialDamage award (physical injury or physical sickness) (IRC 104(a)(2))
T. Berkey and N. Berkey - PFRSeptember20222022-OTA-280NonprecedentialStandard for granting petition for rehearing
T. Berkey and N. BerkeySeptember20222022-OTA-279NonprecedentialFederal adjustments
A. Srirochanakul - PFR OpinionSeptember20222022-OTA-278NonprecedentialStandard for granting petition for rehearing
A. SrirochanakulSeptember20222022-OTA-277NonprecedentialLate filing penalty (R&TC 19131); interest abatement
G. Cohen - PFRSeptember20222022-OTA-276NonprecedentialStandard for granting petition for rehearing
G. CohenSeptember20222022-OTA-275NonprecedentialEstimation of Income (R&TC 19087); late filing penalty (R&TC 19131)
T. BarnesAugust20222022-OTA-273NonprecedentialFederal adjustments; interest abatement
G. Morse and S. Morse
August20222022-OTA-272NonprecedentialStatute of limitations on claim for refund (taxes paid to another state) (R&TC 19311.5)
A. Alvarran and G. Alvarran
August20222022-OTA-271NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
D. CollinsAugust20222022-OTA-270NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. LumfordAugust20222022-OTA-269NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Fang and Y. LiangAugust20222022-OTA-267NonprecedentialStatute of limitations on claim for refund (withholding credits) (R&TC 19306)
D. SaundersAugust20222022-OTA-266NonprecedentialFederal adjustments
M. PerryAugust20222022-OTA-265NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
A. Khubani and N. KhubaniAugust20222022-OTA-264NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. BerningsonAugust20222022-OTA-262NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
C. WrightAugust20222022-OTA-261NonprecedentialJurisdiction (denial letter of claim for refund) (Reg. 30103)
D. Soares and J. SoaresAugust20222022-OTA-260NonprecedentialElectronic payment penalty (e-pay penalty) (R&TC 19011.5)
J. KainAugust20222022-OTA-258NonprecedentialInterest abatement
J. Crotty and M. CrottyAugust20222022-OTA-257NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Serpas and S. YusufiAugust20222022-OTA-256NonprecedentialEarned Income Tax Credit (EITC)
C. Mathieu and M. MathieuAugust20222022-OTA-255
NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133)
S. LomasAugust20222022-OTA-253
NonprecedentialEarned Income Tax Credit (EITC)
C. de Grasse and C. de GrasseAugust20222022-OTA-252
NonprecedentialSolar energy tax credit (R&TC 17052.5)
C. ShireyAugust20222022-OTA-251
NonprecedentialStatute of limitations on claim for refund (R&TC 19306, 19311)
C. Lewis and J. LewisAugust20222022-OTA-250
NonprecedentialFederal adjustments
S. RamamurthyAugust20222022-OTA-249
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
MJK Real Estate Fund II, LLCAugust20222022-OTA-247P
PrecedentialDoing business in California (LLC) (R&TC 17941, 23101); jurisdiction (claim for refund) (R&TC 19322)
J. GabrichAugust20222022-OTA-246
NonprecedentialGambling losses
D. Vannier and L. VannierAugust20222022-OTA-245
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
J. SlevkoffAugust20222022-OTA-244
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); frivolous appeal penalty (R&TC 19714)
C. Ramirez and E. RamirezAugust20222022-OTA-243SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. ValenzuelaAugust20222022-OTA-242SCPNonprecedentialFederal adjustment
R. and E. PerezAugust20222022-OTA-241SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. IngwellAugust20222022-OTA-240SCPNonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
Portland Gardens, LLCAugust20222022-OTA-239SCPNonprecedentialPer-partner late filing penalty
K. Panda and M. Panda - PFRAugust20222022-OTA-238NonprecedentialStandard for granting petition for rehearing
K. Panda and M. Panda August20222022-OTA-237NonprecedentialCommunity property; residency (R&TC 17014); domicile (R&TC 17014)
J. Acosta and M. Castro - PFRAugust20222022-OTA-236NonprecedentialStandard for granting petition for rehearing
J. Acosta and M. CastroAugust20222022-OTA-235PPrecedentialCommunity property; jurisdiction; premption (49 U.S.C. section 11502, Interstate Railroad Employee Wages)
L. Hernandez - PFRAugust20222022-OTA-234NonprecedentialStandard for granting petition for rehearing
L. HernandezAugust20222022-OTA-233NonprecedentialPaid family leave (PFL) benefits
P. ZeppeiroJuly20222022-OTA-231NonprecedentialFederal adjustments
L. Klein and J. KleinJuly20222022-OTA-230NonprecedentialFederal adjustments
R. ShewardJuly20222022-OTA-228PPrecedentialCalifornia source income (nonresident, sole proprietorship) (Reg. 17951-4); cascading rules (Reg. 25136-2)
J. SkinnerJuly20222022-OTA-227NonprecedentialFedderal adjustments; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662)
P. Buna and M. BunaJuly20222022-OTA-226NonprecedentialOther state tax credit (OSTC); unreimbursed employee business expenses
C. Baskin and J. FernstromJuly20222022-OTA-224NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
D. Lantero and P. LanteroJuly20222022-OTA-223NonprecedentialLate filing penalty (R&TC 19131); interest abatement
S. EpsteinJuly20222022-OTA-221NonprecedentialLate payment penalty (R&TC 19132)
K. VaughanJuly20222022-OTA-220NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
D. Smith and T. SmithJuly20222022-OTA-219NonprecedentialLate filing penalty (R&TC 19131)
G. ShermanJuly20222022-OTA-218NonprecedentialLate payment penalty (R&TC 19132); late filing penalty (R&TC 19131)
T. CoeJuly20222022-OTA-217NonprecedentialLate filing penalty (R&TC 19131); interest abatement
A. ShekarfroushJuly20222022-OTA-216NonprecedentialLate payment penalty (R&TC 19132)
A. Ghaniezadeh and M. GhaniezadehJuly20222022-OTA-215NonprecedentialAccuracy-related penalty (R&TC 19164); interest abatement
C. Manullang and M. ManullangJuly20222022-OTA-213NonprecedentialFederal adjustments (miscellaneous itemized deductions)
A. GalloJuly20222022-OTA-212NonprecedentialEstimation of income (R&TC 19087)
P. BinnsJuly20222022-OTA-211NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); late payment penalty (R&TC 19132)
P. RauchJuly20222022-OTA-210NonprecedentialFederal adjustment (Form 1099-K)
M. TanJuly20222022-OTA-209NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Mitchell and D. BoucherJuly20222022-OTA-208NonprecedentialInvoluntary conversion (dissimilar replacement property) (IRC 1033); interest abatement
J. LeathersJuly20222022-OTA-207NonprecedentialFederal adjustment (unreported gambling income)
1 Stop Pool Pros #5, Inc.July20222022-OTA-206NonprecedentialLate payment penalty (R&TC 19132)
C. Hu and J. ShenJuly20222022-OTA-205NonprecedentialFederal adjustment (W-2 income)
J. ShekarfroushJuly20222022-OTA-204NonprecedentialLate payment penalty (R&TC 19132)
E. Marsden and MarsdenJuly20222022-OTA-203NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
L. WestJuly20222022-OTA-202NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
R. SantosJuly20222022-OTA-198NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
M. CoffeltJuly20222022-OTA-197SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Park and E. ParkJuly20222022-OTA-196SCPNonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
M. CookJuly20222022-OTA-195SCPNonprecedentialCalculation of credit for income tax withheld
B. KennedyJuly20222022-OTA-194SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. Jackson and W. JacksonJuly20222022-OTA-193SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. VillegasJuly20222022-OTA-192SCPNonprecedentialHead of household (HOH) filing status
C. Corners and J. CornersJuly20222022-OTA-191SCPNonprecedentialFederal adjustments
J. Zhao and Y. Liu - PFRJuly20222022-OTA-188NonprecedentialStandard for granting petition for rehearing
J. Zhao and Y. LiuJuly20222022-OTA-187NonprecedentialCharitable deduction (whether a foundation's net earnings inured to the benefit of appellants) (R&TC 23701d; IRC 170(c)(2), 501(c)(3))
G. Pereira - PFRJuly20222022-OTA-186NonprecedentialStandard for granting petition for rehearing
G. PereiraJuly20222022-OTA-185NonprecedentialEstimation of income (R&TC 19087); residency (R&TC 17014); late filing penalty (R&TC 19131)
C. Wiegel and O. WiegelJune20222022-OTA-184
NonprecedentialCalifornia adjustment (subtraction, wage income)
G. VincentJune20222022-OTA-183
NonprecedentialLow-emission vehicle (LEV) credit carryover (R&TC 17052.11)
K. Babaoff and S. BabaoffJune20222022-OTA-182
NonprecedentialLoss incurred in trade, business, or for profit (IRC 165); accuracy-related penalty (R&TC 19164; IRC 6662)
L. YoungJune20222022-OTA-181
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Yee and S. KuangJune20222022-OTA-180
NonprecedentialLate filing penalty (R&TC 19131)
A. DunnJune20222022-OTA-179NonprecedentialDemand penalty (R&TC 19133); interest abatement
M. PalJune20222022-OTA-176
NonprecedentialFederal adjustment (cancellation of debt [COD] income)
K. TaylorJune20222022-OTA-175
NonprecedentialFederal adjustments; gambling losses
F. Bonilla and V. BonillaJune20222022-OTA-174
NonprecedentialFederal adjustments (itemized deductions, including home mortgage interest deduction)
Tykim Inc.June20222022-OTA-172
NonprecedentialPer-shareholder late filing penalty (R&TC 19172.5)
A. LokeyJune20222022-OTA-170
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
H. GaoJune20222022-OTA-169
NonprecedentialLate filing penalty (R&TC 19131)
B. DubeJune20222022-OTA-168
NonprecedentialInterest abatement
R. McAweeney and A. McAweeneyJune20222022-OTA-167
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
M. Johnson and A. JohnsonJune20222022-OTA-166PPrecedentialCancellation of debt (COD) income (IRC 108); recourse debt, nonrecourse debt; IRC 1231 gain; pass-through entity
M. PerezJune20222022-OTA-165NonprecedentialEarned income tax credit (EITC) (R&TC 17052)
M. NixonJune20222022-OTA-164NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Kostyuk and N. KostyukJune20222022-OTA-163
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. Marshall and E. MarshallJune20222022-OTA-162
NonprecedentialFederal adjustment (retirement distribution, alleged rollover)
R. Pancholy and V. PancholyJune20222022-OTA-161
NonprecedentialLate filing penalty (R&TC 19131)
J. Noble and D. NobleJune20222022-OTA-159NonprecedentialCalifornia method
J. BeeJune20222022-OTA-158
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (19131); interest abatement
R. CarrJune20222022-OTA-157P
PrecedentialOTA lacked jurisdiction to hear claims for refund, as taxpayer had not established tax payments (R&TC 19331, 19322.1)
A. Lam and T. LamJune20222022-OTA-156
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Dencklau and H. DencklauJune20222022-OTA-155
NonprecedentialCalifornia source income (community property, spouses) (R&TC 17041)
F. AzzolinoJune20222022-OTA-154NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. Chan and I. ChanJune20222022-OTA-151SCP
NonprecedentialDishonored payment penalty (R&TC 19134; IRC 6657)
L. OrtegaJune20222022-OTA-150SCP
NonprecedentialFTB erroneously issued the proposed assessment to TP
W. Lee and L. LeeJune20222022-OTA-149SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Backer and A. BackerJune20222022-OTA-148SCP
NonprecedentialLate payment penalty (R&TC 19132)
R. CarterJune20222022-OTA-147SCP
NonprecedentialEstimation of income (R&TC 19087)
T. Bass (PFR)June20222022-OTA-146
NonprecedentialStandard for granting petition for rehearing
T. BassJune20222022-OTA-145
NonprecedentialCalifornia source income (market-based sourcing) (Reg. 17951-4); late filing penalty (R&TC 19131)
M. StephanMay20222022-OTA-144
NonprecedentialErroneous refund (FTB issued proposed assessment to recover prior erroneous refund)
L. Cruz and K. CruzMay20222022-OTA-143
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. LeglerMay20222022-OTA-142
NonprecedentialLate filing penalty (R&TC 19131)
C. AnzaldiMay20222022-OTA-141
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Newell and K. NewellMay20222022-OTA-138NonprecedentialClaimed losses (abandonment of options to purchase real property); adjusted basis of partnership interest(s); flow-through losses
R. Crocker and T. CrockerMay20222022-OTA-137NonprecedentialEconomic risk of loss (guarantee) (IRC 752; R&TC 17851; Reg. 1.752-2)
K. SchartonMay20222022-OTA-135NonprecedentialFederal adjustment
Bed Bath and Beyond, Inc.May20222022-OTA-134NonprecedentialSales factor calculation (treasury function receipts, vendor allowances) (R&TC 25120)
E. Benzor and S. BenzorMay20222022-OTA-133NonprecedentialLate payment penalty (R&TC 19132)
R. Usher and D. UsherMay20222022-OTA-131NonprecedentialLate payment penalty (R&TC 19132)
S. Hill and K. HillMay20222022-OTA-130NonprecedentialSolar energy credit carryover (former R&TC 17052.5)
T. ClarkeMay20222022-OTA-128NonprecedentialStatute of limitations on claim for refund or credit (R&TC 19306)
Almark Properties, LLCMay20222022-OTA-126NonprecedentialPer-partner late filing penalty (R&TC 19172); late payment penalty (R&TC 19132)
T. Gunn and V. GunnMay20222022-OTA-125NonprecedentialLate filing penalty (R&TC 19131); interest abatement
C. BakerMay20222022-OTA-123NonprecedentialDisallowed California Schedule CA adjustment; deduction (burden of proof)
P. CarrollMay20222022-OTA-122NonprecedentialHead of household (HOH) filing status
D. McBrideMay20222022-OTA-121SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. Balasanian and Z. RostomianMay20222022-OTA-120SCPNonprecedentialLate filing penalty (R&TC 19131); interest abatement
A. Edwards (Rehearing)May20222022-OTA-111NonprecedentialDemand penalty (R&TC 19133)
A. Edwards (PFR)May20222022-OTA-110NonprecedentialStandard for granting petition for rehearing
A. Edwards (Superseded)May20222022-OTA-109XNonprecedentialEstimation of income (R&TC 19087); California source income (R&TC 25136); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee R&TC 19254)
B. Wu and T. TranApril20222022-OTA-106NonprecedentialLate filing penalty (R&TC 19131)
V. KoApril20222022-OTA-105NonprecedentialFederal adjustments
D. GariteApril20222022-OTA-104NonprecedentialFederal adjustments
R. LodgeApril20222022-OTA-103NonprecedentialFederal adjustments; interest abatement
Allen Harrison Multifamily Fund II LPApril20222022-OTA-102NonprecedentialPer-partner partnership (LLC) late filing penalty (R&TC 19172); interest abatement
D. Kim and J. KimApril20222022-OTA-101NonprecedentialGross income (R&TC 17071; IRC 61); exclusion for personal injuries or sickness (R&TC 17131; IRC 104)
Digital Marketing StrategyApril20222022-OTA-100NonprecedentialMinimum franchise tax for corporation (R&TC 23153); late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136, IRC 6654); interest abatement
V. FracaroApril20222022-OTA-099NonprecedentialLate payment penalty (R&TC 19132)
S. Harding and D. BurkeApril20222022-OTA-098NonprecedentialLate payment penalty (R&TC 19132)
A. Ullrich and V. UllrichApril20222022-OTA-097NonprecedentialDemand penalty (R&TC 19133); collection cost recovery fee (R&TC 19254)
S. ShapiroApril20222022-OTA-096NonprecedentialEstimation 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
M. DuranApril20222022-OTA-095NonprecedentialEarned income tax credit (EITC) (R&TC 17052)
P. GuptaApril20222022-OTA-094NonprecedentialPost-amnesty penalty (R&TC 19777.5); collection cost recovery fee (R&TC 19254); interest abatement
P. ChangApril20222022-OTA-093NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Dar Willliams Project, Inc.April20222022-OTA-092NonprecedentialMinimum franchise tax for corporation (R&TC 23153); doing business in California (R&TC 23101)
J. FawellApril20222022-OTA-091SCPNonprecedentialInterest abatement
J. CheungMarch20222022-OTA-087NonprecedentialFederal adjustments (unreimbursed employee business expenses, Schedule C business expenses)
R. EagleMarch20222022-OTA-086NonprecedentialLate payment penalty (R&TC 19132)
S. CarrollMarch20222022-OTA-085NonprecedentialStatute of limitations on claim for refund (R&TC 19306); informal claim for refund (R&TC 19322.1)
C. LeupoldMarch20222022-OTA-084NonprecedentialEstimated tax penalty (R&TC 19136)
S. Chatragadda and A. ChatragaddaMarch20222022-OTA-083NonprecedentialState adjustments (wages, itemized deductions, etc.); accuracy-related penalty (R&TC 19164; IRC 6662); failure to furnish information penalty (R&TC 19133); interest abatement
D. MazoMarch20222022-OTA-082NonprecedentialLate filing penalty (R&TC 19131)
L. Cabezas and A. VelasquezMarch20222022-OTA-081NonprecedentialFederal adjustments; economic hardship
L. JanesMarch20222022-OTA-080NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
T. GlasserMarch20222022-OTA-078NonprecedentialStatute of limitations for FTB to issue NPA (R&TC 19057)
F. Yazdani and A. YazdaniMarch20222022-OTA-077NonprecedentialSchedule CA subtraction
J. Reff and J. ReffMarch20222022-OTA-076NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
G. MacDonald and G. MacDonaldMarch20222022-OTA-075NonprecedentialLate payment penalty (R&TC 19132)
R. Davidson and S. DavidsonMarch20222022-OTA-074NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
B. Childs and K. ChildsMarch20222022-OTA-073NonprecedentialFederal adjustments
M. Houriani and N. HourianiMarch20222022-OTA-072NonprecedentialStock basis in company; calculation of taxable distribution (disregarded entity, sham corporation; suspended corporation)
D. Gottlieb and S. GottliebMarch20222022-OTA-071NonprecedentialHobby loss rules (IRC 183; Treas Reg. 1.183-1, 1.183-2); disallowed Schedule C deductions
W. McClayMarch20222022-OTA-070NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Grant and D. GrantMarch20222022-OTA-069NonprecedentialAdjusted basis of real property (construction costs, improvements)
T. Faries and D. FariesMarch20222022-OTA-068NonprecedentialNonresidents CA income earned through S corporation (R&TC 17951, 17952; IRC 1366; Reg. 17951-4); special apportionment (R&TC 25137)
N. SessaMarch20222022-OTA-066NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
T. Jisser and E. JisserMarch20222022-OTA-065NonprecedentialLate payment penalty (R&TC 19132)
D. NewbergerMarch20222022-OTA-064NonprecedentialLate filing penalty (R&TC 19131)
E. FakhouryMarch20222022-OTA-063SCPNonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
S. HardisonFebruary20222022-OTA-058NonprecedentialEarned income tax credit (EITC) and young child tax credit (YCTC) (R&TC 17052, 17052.1)

R. Michovich and D. MicovicFebruary20222022-OTA-057NonprecedentialStatute of limitations for FTB to issue NPA (R&TC 19057, 19059)
V. MariscalFebruary20222022-OTA-055NonprecedentialFederal adjustments
M. McConnell and S. BlankenshipFebruary20222022-OTA-054NonprecedentialLate payment penalty (R&TC 19132)
S. Guha and B. MurphyFebruary20222022-OTA-053NonprecedentialOther state tax credit (OSTC)
M. RemlingerFebruary20222022-OTA-052NonprecedentialFederal adjustments; late filing penalty (R&TC 19131)
D. BrewerFebruary20222022-OTA-051NonprecedentialFederal adjustments
G. Shaanan and S. ShaananFebruary20222022-OTA-049NonprecedentialGuaranteed payments; carryover deductions
D. Nguyen and S. ArmstrongFebruary20222022-OTA-048NonprecedentialFederal adjustments
A. Ogamba and C. OgambaFebruary20222022-OTA-047NonprecedentialFederal adjustments; interest abatement
J. Allen and L. AllenFebruary20222022-OTA-046NonprecedentialLate filing penalty (R&TC 19131)
H. WaltersFebruary20222022-OTA-045NonprecedentialLate payment penalty (R&TC 19132); interest abatement
T. Ho, J. Chen, and N. ChenFebruary20222022-OTA-044NonprecedentialBad debt deduction (IRC 166)
J. KeyakFebruary20222022-OTA-043NonprecedentialDemand penalty (R&TC 19133)
J. MorganFebruary20222022-OTA-042NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
Amarr CompanyFebruary20222022-OTA-041PPrecedentialInstallment sale (IRC 453); business income (goodwill) (R&TC 25120); special apportionment (R&TC 25137)
M. Doumani and P. DoumaniFebruary20222022-OTA-040NonprecedentialEstimated tax penalty (R&TC 19136)
S. Raien and T. TarverdyanFebruary20222022-OTA-037NonprecedentialGambling losses; gambling loss deduction
T. Korzec and D. KorzecFebruary20222022-OTA-035NonprecedentialLate filing penalty (R&TC 19131); interest abatement
S. Ram and S. VenkateswaranFebruary20222022-OTA-033NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
T. GarfiasFebruary20222022-OTA-032NonprecedentialHead of Household (HOH) filing status
J. ZepedaFebruary20222022-OTA-031NonprecedentialEarned income tax credit (EITC) (R&TC 17052, IRC 32)
S. Al NasanFebruary20222022-OTA-030NonprecedentialEarned income tax credit (EITC) and young child tax credit (YCTC) (R&TC 17052, 17052.1)
J. King and C. KingJanuary20222022-OTA-028NonprecedentialFederal adjustments (royalties, capital gains, rental income)
N. CadochJanuary20222022-OTA-026NonprecedentialLate filing penalty (R&TC 19131)
P. BuckyJanuary 20222022-OTA-025NonprecedentialLate-payment penalty (R&TC 19132); interest abatement.
B. SimonJanuary20222022-OTA-024NonprecedentialFederal adjustment (discharge of indebtedness)
A. Mishra and A. MishraJanuary20222022-OTA-023NonprecedentialInterest abatement
L. IngallsJanuary20222022-OTA-022NonprecedentialUnreimbursed employee business expenses (travel, vehicle, parking, meals) (IRC 162, 274(d))
DLT Ventures, LLCJanuary20222022-OTA-021NonprecedentialUnderpayment of estimated LLC fee penalty (R&TC 17942)
S. SoumeehJanuary20222022-OTA-020NonprecedentialEstimated tax penalty (R&TC 19136)
R. BacoteJanuary20222022-OTA-019NonprecedentialFederal adjustments (itemized deductions, Schedule C expenses)
J. Reichenberg and J. ReichenbergJanuary20222022-OTA-017NonprecedentialLate filing penalty (R&TC 19131)
K. Lee and B. ShortJanuary20222022-OTA-016NonprecedentialLate filing penalty (R&TC 19131)
J. PolkJanuary20222022-OTA-015NonprecedentialFrivolous return penalty (R&TC 19179); frivolous submission penalty (R&TC 19179(c)(2))
Mrs. Lash & Beauty BarJanuary20222022-OTA-014NonprecedentialAnnual minimum tax for LLC (R&TC 17941)
A. PourabbasJanuary20222022-OTA-013NonprecedentialLate payment penalty (R&TC 19132)
R. Baker and R. BakerJanuary20222022-OTA-012NonprecedentialLate payment penalty (R&TC 19132)
D. SaviolaJanuary20222022-OTA-011NonprecedentialFederal adjustments (unreported pension income, etc.)
M. Reynolds and J. ReynoldsJanuary20222022-OTA-010NonprecedentialFederal adjustments (early retirement distribution) (R&TC 17805(c)(1); IRC 72(t))
PNBooks Family Limited PartnershipJanuary20222022-OTA-009NonprecedentialLate filing penalty (R&TC 190131); interest abatement
S. FonsecaJanuary20222022-OTA-008NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Sauer (Appealing Spouse) and M. Sauer (Non-Appealing Spouse)January20222022-OTA-007NonprecedentialInnocent spouse relief (conformity) (R&TC 18533(i))
R. WilhelmJanuary20222022-OTA-006NonprecedentialFederal adjustments (interest, dividend, and partnership income); disallowed itemized deductions
S. MorettiJanuary20222022-OTA-005NonprecedentialLate payment penalty (R&TC 19132)
B. CabunocJanuary20222022-OTA-004NonprecedentialFederal adjustment (pension income); residency (R&TC 17041, 17014)

Goldbrecht, Inc.January20222022-OTA-003NonprecedentialElectronic funds transfer (EFT) penalty (R&TC 19011)
J. Liu and N. Mukae (PFR)January20222022-OTA-002NonprecedentialStandard for granting petition for rehearing
J. Liu and N. MukaeJanuary20222022-OTA-001NonprecedentialFederal adjustments (unreimbursed employee business expenses)