| M. Morgan | December | 2022 | 2022-OTA-439
| Nonprecedential | Residency, domicile (R&TC 17014; Reg. 17014)
|
| D. Catlin and L. Catlin | December | 2022 | 2022-OTA-438
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
|
| D. Kramm | December | 2022 | 2022-OTA-437
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| S. Watkinson | December | 2022 | 2022-OTA-436
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Kearney and M. Kearney | December | 2022 | 2022-OTA-435
| Nonprecedential | Federal adjustments
|
| M. French and C. French | December | 2022 | 2022-OTA-434
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Aguilar | December | 2022 | 2022-OTA-433
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| D. Parks | December | 2022 | 2022-OTA-432
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| S. McLeod and K. McLeod | December | 2022 | 2022-OTA-431
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. Goodwin and R. Gonzales | December | 2022 | 2022-OTA-429
| Nonprecedential | Federal adjustments; innocent spouse relief (R&TC 18533(b), (c), (f))
|
| Inner Vision Development Corp. | December | 2022 | 2022-OTA-428
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
|
| J. Albrecht | December | 2022 | 2022-OTA-426
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Harris-Nixon | December | 2022 | 2022-OTA-425
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| A. Scott | December | 2022 | 2022-OTA-424
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131)
|
| E. Dunbar-Sherrill | December | 2022 | 2022-OTA-423
| Nonprecedential | Alimony (R&TC 17081; IRC 71); spousal support (Family Code 4300)
|
| K. Scott and N. Scott | December | 2022 | 2022-OTA-422
| Nonprecedential | Federal adjustment (wages)
|
| L. Thorpe-Critten | December | 2022 | 2022-OTA-421
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| F. Sturdefant | December | 2022 | 2022-OTA-418
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| R. Hill | December | 2022 | 2022-OTA-416
| Nonprecedential | Head of household (R&TC 17042; IRC 2)
|
| R. Eldridge and L. Eldridge | December | 2022 | 2022-OTA-415
| Nonprecedential | Federal adjustments; frivolous appeal penalty (R&TC 19714)
|
| D. Meehan and D. Meehan | December | 2022 | 2022-OTA-414
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| H. Lo | December | 2022 | 2022-OTA-413
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| T. O'Sullivan and C. O'Sullivan | December | 2022 | 2022-OTA-412
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| V. Wang | December | 2022 | 2022-OTA-409
| Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654)
|
| J. Silver and K. Silver | December | 2022 | 2022-OTA-408P | Precedential | Loss limitations (at-risk rules) (IRC 465); disregarded entity, alter ego theory; late filing penalty (R&TC 19131)
|
| O. Bridges | December | 2022 | 2022-OTA-407SCP
| Nonprecedential | Gross income (municipal bond interest) (R&TC 17071, 17133; IRC 61, 103)
|
| C. Hench | December | 2022 | 2022-OTA-406SCP
| Nonprecedential | Burden of proof; expense deduction (IRC 162)
|
| M. Mantai | December | 2022 | 2022-OTA-405SCP
| Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654)
|
| L. Vargas | December | 2022 | 2022-OTA-404SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| P, Carnahan | December | 2022 | 2022-OTA-403SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Kenan | December | 2022 | 2022-OTA-402SCP | Nonprecedential | Federal adjustment (early distribution from retirement plan)
|
| A. Craig | December | 2022 | 2022-OTA-401SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Denash, LLC | December | 2022 | 2022-OTA-400SCP | Nonprecedential | Late filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5)
|
| L. Solomon | December | 2022 | 2022-OTA-399SCP | Nonprecedential | Federal adjustments
|
| C. Choi and S. Choi | December | 2022 | 2022-OTA-398SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
|
| A. Reza | December | 2022 | 2022-OTA-397SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| F.A.R. Investments, Inc. - PFR | December | 2022 | 2022-OTA-396 | Nonprecedential | Standard for granting petition for rehearing
|
| F.A.R. Investments, Inc. | December | 2022 | 2022-OTA-395P | Precedential | Like-kind exchange (IRC 1031)
|
| Chincoteague Investment Group, LLC | November | 2022 | 2022-OTA-394
| Nonprecedential | Underpayment of estimated LLC fee penalty (R&TC 17942); late payment penalty (R&TC 19132); interest abatement
|
| LBD Corporation | November | 2022 | 2022-OTA-393
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| M. Hettinger and A. Hettinger | November | 2022 | 2022-OTA-391
| Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131); interest abatement
|
| M. Espinoza and M. Espinoza | November | 2022 | 2022-OTA-389
| Nonprecedential | Federal adjustments
|
| J. Silva | November | 2022 | 2022-OTA-388
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| C. Edwards | November | 2022 | 2022-OTA-387
| Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
|
| K. Oh and Q. Zou | November | 2022 | 2022-OTA-386
| Nonprecedential | Interest abatement
|
| B. Pomagier | November | 2022 | 2022-OTA-385
| Nonprecedential | Federal adjustment (pension or annuity distribution)
|
| S. Rodriguez | November | 2022 | 2022-OTA-384
| Nonprecedential | Federal adjustments
|
| A. Rossi and N. Rossi | November | 2022 | 2022-OTA-383
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
|
| F. Ghanem and D. Ghanem | November | 2022 | 2022-OTA-382
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| S. Fenley and R. Fenley | November | 2022 | 2022-OTA-381
| Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); estimated tax penalty (R&TC 19136)
|
| S. Sussman | November | 2022 | 2022-OTA-380
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| J. Munoz and T. Munoz | November | 2022 | 2022-OTA-379
| 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)
|
| J. Hoskins and A. Hoskins | November | 2022 | 2022-OTA-377
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| T. Cannon | November | 2022 | 2022-OTA-376
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| B. Housman & B. Pena | November | 2022 | 2022-OTA-375P | Precedential | Residency (R&TC 17014; Reg. 17014); check-the-box classification (Treas. Reg. 301.7701-3); stock valuation
|
| Thomas C. Co and Sandy T. Co | November | 2022 | 2022-OTA-373
| Nonprecedential | Electronic payment (epay) penalty (R&TC 19011.5)
|
| S. Itliong | November | 2022 | 2022-OTA-372
| 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
|
| La Paloma Nevada Trust | November | 2022 | 2022-OTA-371
| Nonprecedential | Like-kind exchange (IRC 1031); accuracy-related penalty (R&TC 19164; IRC 6662)
|
| F. Nevarez | November | 2022 | 2022-OTA-369
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Vaday and M. Vaday | November | 2022 | 2022-OTA-368SCP
| Nonprecedential | California adjustment (wages)
|
| R. Trutna | November | 2022 | 2022-OTA-367SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| B. Salisbury and J. Forero | November | 2022 | 2022-OTA-366SCP
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); filing enforcement cost recovery fee (R&TC 19254); interest abatement
|
| L. Paxton | November | 2022 | 2022-OTA-365SCP
| Nonprecedential | Electronic payment (epay) penalty (R&TC 19011.5)
|
| Global Mushrooms | November | 2022 | 2022-OTA-364SCP
| Nonprecedential | Underpayment of estimated LLC fee penalty (R&TC 17942)
|
| K. Albrecht and C. Albrecht | November | 2022 | 2022-OTA-363SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| R. Sen | November | 2022 | 2022-OTA-362SCP
| Nonprecedential | Interest abatement
|
| J. Singhal | November | 2022 | 2022-OTA-361SCP
| Nonprecedential | Federal adjustments
|
| B. Rothschild - PFR Opinion | November | 2022 | 2022-OTA-360SCP
| Nonprecedential | Standard for granting petition for rehearing
|
| B. Rothschild | November | 2022 | 2022-OTA-359SCP
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
|
| S. Benjamin - PFR Opinion | November | 2022 | 2022-OTA-358
| Nonprecedential | Standard for granting petition for rehearing
|
| S. Benjamin | November | 2022 | 2022-OTA-357
| Nonprecedential | Residency, 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-Opinion | November | 2022 | 2022-OTA-354
| Nonprecedential | Standard for granting petition for rehearing
|
| R. Brewer and M. Brewer | November | 2022 | 2022-OTA-353
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| Rorb, Inc. - PFR Opinion | November | 2022 | 2022-OTA-352
| Nonprecedential | Standard for granting petition for rehearing
|
| Rorb, Inc. | November | 2022 | 2022-OTA-351
| Nonprecedential | Bad debt deduction (IRC 166); accuracy-related penalty (R&TC 19164)
|
| F. D'Agostino and J. D'Agostino | October | 2022 | 2022-OTA-349
| Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133)
|
| S. Priyadarshi and A. Priyadarshi | October | 2022 | 2022-OTA-348
| Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5); interest abatement
|
| M. Tafoya | October | 2022 | 2022-OTA-347
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131)
|
| R. Toussieh and L. Antillon | October | 2022 | 2022-OTA-343
| Nonprecedential | Innocent spouse relief (conforming relief) (R&TC 18533(i))
|
| J. Donahoo | October | 2022 | 2022-OTA-341
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| The Sports and Wellness Group, LLC | October | 2022 | 2022-OTA-339
| Nonprecedential | Late 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. Kaya | October | 2022 | 2022-OTA-338
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| J. Fisher and M. Fisher | October | 2022 | 2022-OTA-337P
| Precedential | Late filing penalty (R&TC 19131)
|
| M. Barta and T. Bachor | October | 2022 | 2022-OTA-336
| Nonprecedential | Federal adjustments (IRA/Roth IRA)
|
| A. Williams and G. Matiz | October | 2022 | 2022-OTA-335
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| D. Khachekian | October | 2022 | 2022-OTA-334
| Nonprecedential | Estimation of income (R&TC 19087)
|
| V. Hinck | October | 2022 | 2022-OTA-333
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| D. Beckwith | October | 2022 | 2022-OTA-332P
| Precedential | Residency (R&TC 17014: Reg. 17014)
|
| W. Fletcher and S. Fletcher | October | 2022 | 2022-OTA-331
| Nonprecedential | Late payment penalty (R&TC 19132); interest abatement
|
| R. Sullivan | October | 2022 | 2022-OTA-329
| Nonprecedential | Estimated tax penalty (R&TC 19136, IRC 6654)
|
| N. Arispe | October | 2022 | 2022-OTA-328
| Nonprecedential | Statute of limitatoins on claim for refund (R&TC 19306)
|
| T. Shorter | October | 2022 | 2022-OTA-327
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Garcia | October | 2022 | 2022-OTA-326
| Nonprecedential | Earned income tax credit (EITC) (R&TC 17052, IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
|
| O. Rojas | October | 2022 | 2022-OTA-325SCP
| Nonprecedential | Gross income/adjusted gross income (California subtraction)(IRC 61, 62; R&TC 17071, 17072 |
| D. Britt and D. Britt | October | 2022 | 2022-OTA-324SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Calasibetta and P. Calasibetta | October | 2022 | 2022-OTA-323SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Santos | October | 2022 | 2022-OTA-322SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| N. Guharay and R. Ray | October | 2022 | 2022-OTA-321SCP
| Nonprecedential | Dishonored payment penalty (R&TC 19134, IRC 6657)
|
| M. Hallinan | October | 2022 | 2022-OTA-320SCP
| Nonprecedential | Estimated tax penalty (R&TC 19136, IRC 6654)
|
| D. Pratte and L. Pratte | October | 2022 | 2022-OTA-319SCP
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
|
| L. Gandara | October | 2022 | 2022-OTA-318SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| S. Yip | October | 2022 | 2022-OTA-317SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Kotter | October | 2022 | 2022-OTA-316SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| K. Ester | October | 2022 | 2022-OTA-315SCP
| Nonprecedential | Gross income/adjusted gross income (California subtraction) (IRC 61, 62; R&TC 17071, 17072)
|
G. Parkhurst and L. Altis-Parkhurst
| October | 2022 | 2022-OTA-314SCP
| Nonprecedential | Federal adjustments (capital gains/losses)
|
| Sobel PFR | October | 2022 | 2022-OTA-313SCP
| Nonprecedential | Standard for granting petition for rehearing
|
| Sobel | October | 2022 | 2022-OTA-312SCP
| Nonprecedential | Estimation of income (R&TC 19087)
|
| Jake J. Gallinetti, Inc. PFR | October | 2022 | 2022-OTA-311
| Nonprecedential | Standard for granting petition for rehearing
|
| Jake J. Gallinetti, Inc. | October | 2022 | 2022-OTA-310
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| D. Casey | September | 2022 | 2022-OTA-309 | Nonprecedential | Unreimbursed employee business expenses
|
| C. Rollins | September | 2022 | 2022-OTA-308 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Maple Drive Management Holdings, Inc. | September | 2022 | 2022-OTA-307 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (corporation) (R&TC 19142)
|
| N. Etessam and D. Etessam | September | 2022 | 2022-OTA-305 | Nonprecedential | Theft loss (IRC 165(c)(3); R&TC 17201); net operating loss (NOL) carryover (IRC 172; R&TC 17276)
|
| C. Cortinas | September | 2022 | 2022-OTA-304 | Nonprecedential | Federal adjustments
|
| G. Khurana and D. Kaur | September | 2022 | 2022-OTA-301 | Nonprecedential | Late filing penalty (R&TC 19131); late payment penalty (R&TC 19132); intrerest abatement
|
| S. Ragunathan and P. Parthasarathy | September | 2022 | 2022-OTA-299 | Nonprecedential | Demand penalty (proper notice of penalty) (R&TC 19133; 18416)
|
J. Eddy and S. Eddy
| September | 2022 | 2022-OTA-298 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
|
C. Herrera
| September | 2022 | 2022-OTA-297 | Nonprecedential | Federal adjustments
|
| R. Eisenberg | September | 2022 | 2022-OTA-295 | Nonprecedential | Estimation of Income (R&TC 19087); late filing penalty (R&TC 19131)
|
| A. Cherkasky | September | 2022 | 2022-OTA-294 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| E. Menafra | September | 2022 | 2022-OTA-292 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| L. Kimble | September | 2022 | 2022-OTA-291 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| W. Harb and A. Harb | September | 2022 | 2022-OTA-290SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Bescos and Z. Bescos | September | 2022 | 2022-OTA-289SCP | Nonprecedential | Overcollection (burden of proof); collection cost recovery fee (R&TC 19254); reimbursement of (bank) charges or fees (R&TC 21018)
|
| D. Rogers | September | 2022 | 2022-OTA-288SCP | Nonprecedential | Demand penalty (R&TC 19133)
|
| P. Balakhane and D. Benjaman | September | 2022 | 2022-OTA-287SCP | Nonprecedential | Late filing penalty (R&TC 19131)
|
| A. Salinas | September | 2022 | 2022-OTA-286SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Hawkins | September | 2022 | 2022-OTA-285SCP | Nonprecedential | California method (R&TC 17041)
|
| D. Hager and C. Hager -PFR | September | 2022 | 2022-OTA-284 | Nonprecedential | Standard for granting petition for rehearing
|
| D. Hager and C. Hager | September | 2022 | 2022-OTA-283
| Nonprecedential | Damage award (physical injury or physical sickness) (IRC 104(a)(2))
|
| T. Berkey and N. Berkey - PFR | September | 2022 | 2022-OTA-280 | Nonprecedential | Standard for granting petition for rehearing
|
| T. Berkey and N. Berkey | September | 2022 | 2022-OTA-279 | Nonprecedential | Federal adjustments
|
| A. Srirochanakul - PFR Opinion | September | 2022 | 2022-OTA-278 | Nonprecedential | Standard for granting petition for rehearing
|
| A. Srirochanakul | September | 2022 | 2022-OTA-277 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
|
| G. Cohen - PFR | September | 2022 | 2022-OTA-276 | Nonprecedential | Standard for granting petition for rehearing
|
| G. Cohen | September | 2022 | 2022-OTA-275 | Nonprecedential | Estimation of Income (R&TC 19087); late filing penalty (R&TC 19131)
|
| T. Barnes | August | 2022 | 2022-OTA-273 | Nonprecedential | Federal adjustments; interest abatement
|
G. Morse and S. Morse
| August | 2022 | 2022-OTA-272 | Nonprecedential | Statute of limitations on claim for refund (taxes paid to another state) (R&TC 19311.5)
|
A. Alvarran and G. Alvarran
| August | 2022 | 2022-OTA-271 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| D. Collins | August | 2022 | 2022-OTA-270 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| G. Lumford | August | 2022 | 2022-OTA-269 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Fang and Y. Liang | August | 2022 | 2022-OTA-267 | Nonprecedential | Statute of limitations on claim for refund (withholding credits) (R&TC 19306)
|
| D. Saunders | August | 2022 | 2022-OTA-266 | Nonprecedential | Federal adjustments
|
| M. Perry | August | 2022 | 2022-OTA-265 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
|
| A. Khubani and N. Khubani | August | 2022 | 2022-OTA-264 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Berningson | August | 2022 | 2022-OTA-262 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| C. Wright | August | 2022 | 2022-OTA-261 | Nonprecedential | Jurisdiction (denial letter of claim for refund) (Reg. 30103)
|
| D. Soares and J. Soares | August | 2022 | 2022-OTA-260 | Nonprecedential | Electronic payment penalty (e-pay penalty) (R&TC 19011.5)
|
| J. Kain | August | 2022 | 2022-OTA-258 | Nonprecedential | Interest abatement
|
| J. Crotty and M. Crotty | August | 2022 | 2022-OTA-257 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| H. Serpas and S. Yusufi | August | 2022 | 2022-OTA-256 | Nonprecedential | Earned Income Tax Credit (EITC)
|
| C. Mathieu and M. Mathieu | August | 2022 | 2022-OTA-255
| Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133)
|
| S. Lomas | August | 2022 | 2022-OTA-253
| Nonprecedential | Earned Income Tax Credit (EITC)
|
| C. de Grasse and C. de Grasse | August | 2022 | 2022-OTA-252
| Nonprecedential | Solar energy tax credit (R&TC 17052.5)
|
| C. Shirey | August | 2022 | 2022-OTA-251
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306, 19311)
|
| C. Lewis and J. Lewis | August | 2022 | 2022-OTA-250
| Nonprecedential | Federal adjustments
|
| S. Ramamurthy | August | 2022 | 2022-OTA-249
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| MJK Real Estate Fund II, LLC | August | 2022 | 2022-OTA-247P
| Precedential | Doing business in California (LLC) (R&TC 17941, 23101); jurisdiction (claim for refund) (R&TC 19322)
|
| J. Gabrich | August | 2022 | 2022-OTA-246
| Nonprecedential | Gambling losses
|
| D. Vannier and L. Vannier | August | 2022 | 2022-OTA-245
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
|
| J. Slevkoff | August | 2022 | 2022-OTA-244
| 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); frivolous appeal penalty (R&TC 19714)
|
| C. Ramirez and E. Ramirez | August | 2022 | 2022-OTA-243SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Valenzuela | August | 2022 | 2022-OTA-242SCP | Nonprecedential | Federal adjustment
|
| R. and E. Perez | August | 2022 | 2022-OTA-241SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Ingwell | August | 2022 | 2022-OTA-240SCP | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
|
| Portland Gardens, LLC | August | 2022 | 2022-OTA-239SCP | Nonprecedential | Per-partner late filing penalty
|
| K. Panda and M. Panda - PFR | August | 2022 | 2022-OTA-238 | Nonprecedential | Standard for granting petition for rehearing
|
| K. Panda and M. Panda | August | 2022 | 2022-OTA-237 | Nonprecedential | Community property; residency (R&TC 17014); domicile (R&TC 17014)
|
| J. Acosta and M. Castro - PFR | August | 2022 | 2022-OTA-236 | Nonprecedential | Standard for granting petition for rehearing
|
| J. Acosta and M. Castro | August | 2022 | 2022-OTA-235P | Precedential | Community property; jurisdiction; premption (49 U.S.C. section 11502, Interstate Railroad Employee Wages)
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| L. Hernandez - PFR | August | 2022 | 2022-OTA-234 | Nonprecedential | Standard for granting petition for rehearing
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| L. Hernandez | August | 2022 | 2022-OTA-233 | Nonprecedential | Paid family leave (PFL) benefits
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| P. Zeppeiro | July | 2022 | 2022-OTA-231 | Nonprecedential | Federal adjustments
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| L. Klein and J. Klein | July | 2022 | 2022-OTA-230 | Nonprecedential | Federal adjustments
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| R. Sheward | July | 2022 | 2022-OTA-228P | Precedential | California source income (nonresident, sole proprietorship) (Reg. 17951-4); cascading rules (Reg. 25136-2)
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| J. Skinner | July | 2022 | 2022-OTA-227 | Nonprecedential | Fedderal adjustments; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662)
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| P. Buna and M. Buna | July | 2022 | 2022-OTA-226 | Nonprecedential | Other state tax credit (OSTC); unreimbursed employee business expenses
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| C. Baskin and J. Fernstrom | July | 2022 | 2022-OTA-224 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
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| D. Lantero and P. Lantero | July | 2022 | 2022-OTA-223 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
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| S. Epstein | July | 2022 | 2022-OTA-221 | Nonprecedential | Late payment penalty (R&TC 19132)
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| K. Vaughan | July | 2022 | 2022-OTA-220 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
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| D. Smith and T. Smith | July | 2022 | 2022-OTA-219 | Nonprecedential | Late filing penalty (R&TC 19131)
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| G. Sherman | July | 2022 | 2022-OTA-218 | Nonprecedential | Late payment penalty (R&TC 19132); late filing penalty (R&TC 19131)
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| T. Coe | July | 2022 | 2022-OTA-217 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
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| A. Shekarfroush | July | 2022 | 2022-OTA-216 | Nonprecedential | Late payment penalty (R&TC 19132)
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| A. Ghaniezadeh and M. Ghaniezadeh | July | 2022 | 2022-OTA-215 | Nonprecedential | Accuracy-related penalty (R&TC 19164); interest abatement
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| C. Manullang and M. Manullang | July | 2022 | 2022-OTA-213 | Nonprecedential | Federal adjustments (miscellaneous itemized deductions)
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| A. Gallo | July | 2022 | 2022-OTA-212 | Nonprecedential | Estimation of income (R&TC 19087)
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| P. Binns | July | 2022 | 2022-OTA-211 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); late payment penalty (R&TC 19132)
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| P. Rauch | July | 2022 | 2022-OTA-210 | Nonprecedential | Federal adjustment (Form 1099-K)
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| M. Tan | July | 2022 | 2022-OTA-209 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
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| D. Mitchell and D. Boucher | July | 2022 | 2022-OTA-208 | Nonprecedential | Involuntary conversion (dissimilar replacement property) (IRC 1033); interest abatement
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| J. Leathers | July | 2022 | 2022-OTA-207 | Nonprecedential | Federal adjustment (unreported gambling income)
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| 1 Stop Pool Pros #5, Inc. | July | 2022 | 2022-OTA-206 | Nonprecedential | Late payment penalty (R&TC 19132)
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| C. Hu and J. Shen | July | 2022 | 2022-OTA-205 | Nonprecedential | Federal adjustment (W-2 income)
|
| J. Shekarfroush | July | 2022 | 2022-OTA-204 | Nonprecedential | Late payment penalty (R&TC 19132)
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| E. Marsden and Marsden | July | 2022 | 2022-OTA-203 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
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| L. West | July | 2022 | 2022-OTA-202 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
|
| R. Santos | July | 2022 | 2022-OTA-198 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131)
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| M. Coffelt | July | 2022 | 2022-OTA-197SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Park and E. Park | July | 2022 | 2022-OTA-196SCP | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164)
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| M. Cook | July | 2022 | 2022-OTA-195SCP | Nonprecedential | Calculation of credit for income tax withheld
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| B. Kennedy | July | 2022 | 2022-OTA-194SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement
|
| J. Jackson and W. Jackson | July | 2022 | 2022-OTA-193SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
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| M. Villegas | July | 2022 | 2022-OTA-192SCP | Nonprecedential | Head of household (HOH) filing status
|
| C. Corners and J. Corners | July | 2022 | 2022-OTA-191SCP | Nonprecedential | Federal adjustments
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| J. Zhao and Y. Liu - PFR | July | 2022 | 2022-OTA-188 | Nonprecedential | Standard for granting petition for rehearing
|
| J. Zhao and Y. Liu | July | 2022 | 2022-OTA-187 | Nonprecedential | Charitable 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 - PFR | July | 2022 | 2022-OTA-186 | Nonprecedential | Standard for granting petition for rehearing
|
| G. Pereira | July | 2022 | 2022-OTA-185 | Nonprecedential | Estimation of income (R&TC 19087); residency (R&TC 17014); late filing penalty (R&TC 19131)
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| C. Wiegel and O. Wiegel | June | 2022 | 2022-OTA-184
| Nonprecedential | California adjustment (subtraction, wage income)
|
| G. Vincent | June | 2022 | 2022-OTA-183
| Nonprecedential | Low-emission vehicle (LEV) credit carryover (R&TC 17052.11)
|
| K. Babaoff and S. Babaoff | June | 2022 | 2022-OTA-182
| Nonprecedential | Loss incurred in trade, business, or for profit (IRC 165); accuracy-related penalty (R&TC 19164; IRC 6662)
|
| L. Young | June | 2022 | 2022-OTA-181
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Yee and S. Kuang | June | 2022 | 2022-OTA-180
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| A. Dunn | June | 2022 | 2022-OTA-179 | Nonprecedential | Demand penalty (R&TC 19133); interest abatement
|
| M. Pal | June | 2022 | 2022-OTA-176
| Nonprecedential | Federal adjustment (cancellation of debt [COD] income)
|
| K. Taylor | June | 2022 | 2022-OTA-175
| Nonprecedential | Federal adjustments; gambling losses
|
| F. Bonilla and V. Bonilla | June | 2022 | 2022-OTA-174
| Nonprecedential | Federal adjustments (itemized deductions, including home mortgage interest deduction)
|
| Tykim Inc. | June | 2022 | 2022-OTA-172
| Nonprecedential | Per-shareholder late filing penalty (R&TC 19172.5)
|
| A. Lokey | June | 2022 | 2022-OTA-170
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
|
| H. Gao | June | 2022 | 2022-OTA-169
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| B. Dube | June | 2022 | 2022-OTA-168
| Nonprecedential | Interest abatement
|
| R. McAweeney and A. McAweeney | June | 2022 | 2022-OTA-167
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
|
| M. Johnson and A. Johnson | June | 2022 | 2022-OTA-166P | Precedential | Cancellation of debt (COD) income (IRC 108); recourse debt, nonrecourse debt; IRC 1231 gain; pass-through entity
|
| M. Perez | June | 2022 | 2022-OTA-165 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052)
|
| M. Nixon | June | 2022 | 2022-OTA-164 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| A. Kostyuk and N. Kostyuk | June | 2022 | 2022-OTA-163
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| B. Marshall and E. Marshall | June | 2022 | 2022-OTA-162
| Nonprecedential | Federal adjustment (retirement distribution, alleged rollover)
|
| R. Pancholy and V. Pancholy | June | 2022 | 2022-OTA-161
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| J. Noble and D. Noble | June | 2022 | 2022-OTA-159 | Nonprecedential | California method
|
| J. Bee | June | 2022 | 2022-OTA-158
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (19131); interest abatement
|
| R. Carr | June | 2022 | 2022-OTA-157P
| Precedential | OTA lacked jurisdiction to hear claims for refund, as taxpayer had not established tax payments (R&TC 19331, 19322.1)
|
| A. Lam and T. Lam | June | 2022 | 2022-OTA-156
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| C. Dencklau and H. Dencklau | June | 2022 | 2022-OTA-155
| Nonprecedential | California source income (community property, spouses) (R&TC 17041)
|
| F. Azzolino | June | 2022 | 2022-OTA-154 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| K. Chan and I. Chan | June | 2022 | 2022-OTA-151SCP
| Nonprecedential | Dishonored payment penalty (R&TC 19134; IRC 6657)
|
| L. Ortega | June | 2022 | 2022-OTA-150SCP
| Nonprecedential | FTB erroneously issued the proposed assessment to TP
|
| W. Lee and L. Lee | June | 2022 | 2022-OTA-149SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| H. Backer and A. Backer | June | 2022 | 2022-OTA-148SCP
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. Carter | June | 2022 | 2022-OTA-147SCP
| Nonprecedential | Estimation of income (R&TC 19087)
|
| T. Bass (PFR) | June | 2022 | 2022-OTA-146
| Nonprecedential | Standard for granting petition for rehearing
|
| T. Bass | June | 2022 | 2022-OTA-145
| Nonprecedential | California source income (market-based sourcing) (Reg. 17951-4); late filing penalty (R&TC 19131)
|
| M. Stephan | May | 2022 | 2022-OTA-144
| Nonprecedential | Erroneous refund (FTB issued proposed assessment to recover prior erroneous refund)
|
| L. Cruz and K. Cruz | May | 2022 | 2022-OTA-143
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| J. Legler | May | 2022 | 2022-OTA-142
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| C. Anzaldi | May | 2022 | 2022-OTA-141
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| L. Newell and K. Newell | May | 2022 | 2022-OTA-138 | Nonprecedential | Claimed losses (abandonment of options to purchase real property); adjusted basis of partnership interest(s); flow-through losses
|
| R. Crocker and T. Crocker | May | 2022 | 2022-OTA-137 | Nonprecedential | Economic risk of loss (guarantee) (IRC 752; R&TC 17851; Reg. 1.752-2)
|
| K. Scharton | May | 2022 | 2022-OTA-135 | Nonprecedential | Federal adjustment
|
| Bed Bath and Beyond, Inc. | May | 2022 | 2022-OTA-134 | Nonprecedential | Sales factor calculation (treasury function receipts, vendor allowances) (R&TC 25120)
|
| E. Benzor and S. Benzor | May | 2022 | 2022-OTA-133 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. Usher and D. Usher | May | 2022 | 2022-OTA-131 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| S. Hill and K. Hill | May | 2022 | 2022-OTA-130 | Nonprecedential | Solar energy credit carryover (former R&TC 17052.5)
|
| T. Clarke | May | 2022 | 2022-OTA-128 | Nonprecedential | Statute of limitations on claim for refund or credit (R&TC 19306)
|
| Almark Properties, LLC | May | 2022 | 2022-OTA-126 | Nonprecedential | Per-partner late filing penalty (R&TC 19172); late payment penalty (R&TC 19132)
|
| T. Gunn and V. Gunn | May | 2022 | 2022-OTA-125 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
|
| C. Baker | May | 2022 | 2022-OTA-123 | Nonprecedential | Disallowed California Schedule CA adjustment; deduction (burden of proof)
|
| P. Carroll | May | 2022 | 2022-OTA-122 | Nonprecedential | Head of household (HOH) filing status
|
| D. McBride | May | 2022 | 2022-OTA-121SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| V. Balasanian and Z. Rostomian | May | 2022 | 2022-OTA-120SCP | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
|
| A. Edwards (Rehearing) | May | 2022 | 2022-OTA-111 | Nonprecedential | Demand penalty (R&TC 19133)
|
| A. Edwards (PFR) | May | 2022 | 2022-OTA-110 | Nonprecedential | Standard for granting petition for rehearing
|
| A. Edwards (Superseded) | May | 2022 | 2022-OTA-109X | Nonprecedential | Estimation 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. Tran | April | 2022 | 2022-OTA-106 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| V. Ko | April | 2022 | 2022-OTA-105 | Nonprecedential | Federal adjustments
|
| D. Garite | April | 2022 | 2022-OTA-104 | Nonprecedential | Federal adjustments
|
| R. Lodge | April | 2022 | 2022-OTA-103 | Nonprecedential | Federal adjustments; interest abatement
|
| Allen Harrison Multifamily Fund II LP | April | 2022 | 2022-OTA-102 | Nonprecedential | Per-partner partnership (LLC) late filing penalty (R&TC 19172); interest abatement
|
| D. Kim and J. Kim | April | 2022 | 2022-OTA-101 | Nonprecedential | Gross income (R&TC 17071; IRC 61); exclusion for personal injuries or sickness (R&TC 17131; IRC 104)
|
| Digital Marketing Strategy | April | 2022 | 2022-OTA-100 | Nonprecedential | Minimum franchise tax for corporation (R&TC 23153); late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136, IRC 6654); interest abatement
|
| V. Fracaro | April | 2022 | 2022-OTA-099 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| S. Harding and D. Burke | April | 2022 | 2022-OTA-098 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| A. Ullrich and V. Ullrich | April | 2022 | 2022-OTA-097 | Nonprecedential | Demand penalty (R&TC 19133); collection cost recovery fee (R&TC 19254)
|
| S. Shapiro | April | 2022 | 2022-OTA-096 | 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
|
| M. Duran | April | 2022 | 2022-OTA-095 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052)
|
| P. Gupta | April | 2022 | 2022-OTA-094 | Nonprecedential | Post-amnesty penalty (R&TC 19777.5); collection cost recovery fee (R&TC 19254); interest abatement
|
| P. Chang | April | 2022 | 2022-OTA-093 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| Dar Willliams Project, Inc. | April | 2022 | 2022-OTA-092 | Nonprecedential | Minimum franchise tax for corporation (R&TC 23153); doing business in California (R&TC 23101)
|
| J. Fawell | April | 2022 | 2022-OTA-091SCP | Nonprecedential | Interest abatement
|
| J. Cheung | March | 2022 | 2022-OTA-087 | Nonprecedential | Federal adjustments (unreimbursed employee business expenses, Schedule C business expenses)
|
| R. Eagle | March | 2022 | 2022-OTA-086 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| S. Carroll | March | 2022 | 2022-OTA-085 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); informal claim for refund (R&TC 19322.1)
|
| C. Leupold | March | 2022 | 2022-OTA-084 | Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| S. Chatragadda and A. Chatragadda | March | 2022 | 2022-OTA-083 | Nonprecedential | State adjustments (wages, itemized deductions, etc.); accuracy-related penalty (R&TC 19164; IRC 6662); failure to furnish information penalty (R&TC 19133); interest abatement
|
| D. Mazo | March | 2022 | 2022-OTA-082 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| L. Cabezas and A. Velasquez | March | 2022 | 2022-OTA-081 | Nonprecedential | Federal adjustments; economic hardship
|
| L. Janes | March | 2022 | 2022-OTA-080 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| T. Glasser | March | 2022 | 2022-OTA-078 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057)
|
| F. Yazdani and A. Yazdani | March | 2022 | 2022-OTA-077 | Nonprecedential | Schedule CA subtraction
|
| J. Reff and J. Reff | March | 2022 | 2022-OTA-076 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
|
| G. MacDonald and G. MacDonald | March | 2022 | 2022-OTA-075 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. Davidson and S. Davidson | March | 2022 | 2022-OTA-074 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
|
| B. Childs and K. Childs | March | 2022 | 2022-OTA-073 | Nonprecedential | Federal adjustments
|
| M. Houriani and N. Houriani | March | 2022 | 2022-OTA-072 | Nonprecedential | Stock basis in company; calculation of taxable distribution (disregarded entity, sham corporation; suspended corporation)
|
| D. Gottlieb and S. Gottlieb | March | 2022 | 2022-OTA-071 | Nonprecedential | Hobby loss rules (IRC 183; Treas Reg. 1.183-1, 1.183-2); disallowed Schedule C deductions
|
| W. McClay | March | 2022 | 2022-OTA-070 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Grant and D. Grant | March | 2022 | 2022-OTA-069 | Nonprecedential | Adjusted basis of real property (construction costs, improvements)
|
| T. Faries and D. Faries | March | 2022 | 2022-OTA-068 | Nonprecedential | Nonresidents CA income earned through S corporation (R&TC 17951, 17952; IRC 1366; Reg. 17951-4); special apportionment (R&TC 25137)
|
| N. Sessa | March | 2022 | 2022-OTA-066 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
|
| T. Jisser and E. Jisser | March | 2022 | 2022-OTA-065 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| D. Newberger | March | 2022 | 2022-OTA-064 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| E. Fakhoury | March | 2022 | 2022-OTA-063SCP | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
|
| S. Hardison | February | 2022 | 2022-OTA-058 | Nonprecedential | Earned income tax credit (EITC) and young child tax credit (YCTC) (R&TC 17052, 17052.1)
|
| R. Michovich and D. Micovic | February | 2022 | 2022-OTA-057 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057, 19059)
|
| V. Mariscal | February | 2022 | 2022-OTA-055 | Nonprecedential | Federal adjustments
|
| M. McConnell and S. Blankenship | February | 2022 | 2022-OTA-054 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| S. Guha and B. Murphy | February | 2022 | 2022-OTA-053 | Nonprecedential | Other state tax credit (OSTC)
|
| M. Remlinger | February | 2022 | 2022-OTA-052 | Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131)
|
| D. Brewer | February | 2022 | 2022-OTA-051 | Nonprecedential | Federal adjustments
|
| G. Shaanan and S. Shaanan | February | 2022 | 2022-OTA-049 | Nonprecedential | Guaranteed payments; carryover deductions
|
| D. Nguyen and S. Armstrong | February | 2022 | 2022-OTA-048 | Nonprecedential | Federal adjustments
|
| A. Ogamba and C. Ogamba | February | 2022 | 2022-OTA-047 | Nonprecedential | Federal adjustments; interest abatement
|
| J. Allen and L. Allen | February | 2022 | 2022-OTA-046 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| H. Walters | February | 2022 | 2022-OTA-045 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement
|
| T. Ho, J. Chen, and N. Chen | February | 2022 | 2022-OTA-044 | Nonprecedential | Bad debt deduction (IRC 166)
|
| J. Keyak | February | 2022 | 2022-OTA-043 | Nonprecedential | Demand penalty (R&TC 19133)
|
| J. Morgan | February | 2022 | 2022-OTA-042 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
|
| Amarr Company | February | 2022 | 2022-OTA-041P | Precedential | Installment sale (IRC 453); business income (goodwill) (R&TC 25120); special apportionment (R&TC 25137)
|
| M. Doumani and P. Doumani | February | 2022 | 2022-OTA-040 | Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| S. Raien and T. Tarverdyan | February | 2022 | 2022-OTA-037 | Nonprecedential | Gambling losses; gambling loss deduction
|
| T. Korzec and D. Korzec | February | 2022 | 2022-OTA-035 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
|
| S. Ram and S. Venkateswaran | February | 2022 | 2022-OTA-033 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5)
|
| T. Garfias | February | 2022 | 2022-OTA-032 | Nonprecedential | Head of Household (HOH) filing status
|
| J. Zepeda | February | 2022 | 2022-OTA-031 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052, IRC 32)
|
| S. Al Nasan | February | 2022 | 2022-OTA-030 | Nonprecedential | Earned income tax credit (EITC) and young child tax credit (YCTC) (R&TC 17052, 17052.1)
|
| J. King and C. King | January | 2022 | 2022-OTA-028 | Nonprecedential | Federal adjustments (royalties, capital gains, rental income)
|
| N. Cadoch | January | 2022 | 2022-OTA-026 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| P. Bucky | January | 2022 | 2022-OTA-025 | Nonprecedential | Late-payment penalty (R&TC 19132); interest abatement.
|
| B. Simon | January | 2022 | 2022-OTA-024 | Nonprecedential | Federal adjustment (discharge of indebtedness)
|
| A. Mishra and A. Mishra | January | 2022 | 2022-OTA-023 | Nonprecedential | Interest abatement
|
| L. Ingalls | January | 2022 | 2022-OTA-022 | Nonprecedential | Unreimbursed employee business expenses (travel, vehicle, parking, meals) (IRC 162, 274(d))
|
| DLT Ventures, LLC | January | 2022 | 2022-OTA-021 | Nonprecedential | Underpayment of estimated LLC fee penalty (R&TC 17942)
|
| S. Soumeeh | January | 2022 | 2022-OTA-020 | Nonprecedential | Estimated tax penalty (R&TC 19136)
|
| R. Bacote | January | 2022 | 2022-OTA-019 | Nonprecedential | Federal adjustments (itemized deductions, Schedule C expenses)
|
| J. Reichenberg and J. Reichenberg | January | 2022 | 2022-OTA-017 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| K. Lee and B. Short | January | 2022 | 2022-OTA-016 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| J. Polk | January | 2022 | 2022-OTA-015 | Nonprecedential | Frivolous return penalty (R&TC 19179); frivolous submission penalty (R&TC 19179(c)(2))
|
| Mrs. Lash & Beauty Bar | January | 2022 | 2022-OTA-014 | Nonprecedential | Annual minimum tax for LLC (R&TC 17941)
|
| A. Pourabbas | January | 2022 | 2022-OTA-013 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| R. Baker and R. Baker | January | 2022 | 2022-OTA-012 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| D. Saviola | January | 2022 | 2022-OTA-011 | Nonprecedential | Federal adjustments (unreported pension income, etc.)
|
| M. Reynolds and J. Reynolds | January | 2022 | 2022-OTA-010 | Nonprecedential | Federal adjustments (early retirement distribution) (R&TC 17805(c)(1); IRC 72(t))
|
| PNBooks Family Limited Partnership | January | 2022 | 2022-OTA-009 | Nonprecedential | Late filing penalty (R&TC 190131); interest abatement
|
| S. Fonseca | January | 2022 | 2022-OTA-008 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| M. Sauer (Appealing Spouse) and M. Sauer (Non-Appealing Spouse) | January | 2022 | 2022-OTA-007 | Nonprecedential | Innocent spouse relief (conformity) (R&TC 18533(i))
|
| R. Wilhelm | January | 2022 | 2022-OTA-006 | Nonprecedential | Federal adjustments (interest, dividend, and partnership income); disallowed itemized deductions
|
| S. Moretti | January | 2022 | 2022-OTA-005 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| B. Cabunoc | January | 2022 | 2022-OTA-004 | Nonprecedential | Federal adjustment (pension income); residency (R&TC 17041, 17014)
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| Goldbrecht, Inc. | January | 2022 | 2022-OTA-003 | Nonprecedential | Electronic funds transfer (EFT) penalty (R&TC 19011)
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| J. Liu and N. Mukae (PFR) | January | 2022 | 2022-OTA-002 | Nonprecedential | Standard for granting petition for rehearing
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| J. Liu and N. Mukae | January | 2022 | 2022-OTA-001 | Nonprecedential | Federal adjustments (unreimbursed employee business expenses)
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