| M. Register and A. Register | October | 2023 | 2023-OTA-482 | Nonprecedential | Late filing penalty (penalty not avoided by mere reliance on expert opinion that no California tax was due) (R&TC 19131) |
| JLee Real Estate Inc. | October | 2023 | 2023-OTA-481 | Nonprecedential | Late filing penalty (R&TC 19131) |
| L. Maudlin | October | 2023 | 2023-OTA-480 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Nunez | October | 2023 | 2023-OTA-479 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Wireless Structures Consulting Inc. | October | 2023 | 2023-OTA-478 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); estimated tax penalty (corporation) (R&TC 19142); per-shareholder late filing penalty (R&TC 19172.5) |
| M. Scripter | October | 2023 | 2023-OTA-477 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254);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); interest abatement |
| M. Phan | October | 2023 | 2023-OTA-476 | Nonprecedential | Taxability of settlement award, personal physical injuries (IRC 104(a)); late filing penalty (R&TC 19131) |
| J. Penhall and P. Penhall | October | 2023 | 2023-OTA-475 | Nonprecedential | Federal adjustments (stock basis, cost of goods sold, Cohan rule) |
| K. Zarrinnam and S. Zarrinnam | October | 2023 | 2023-OTA-473 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| T. Miller and U. Miller | October | 2023 | 2023-OTA-472 | Nonprecedential | Statute of limitations on claim for refund (overpayment, overcollection, TAM 2007-01) (R&TC 19306) |
| W. McWethy | October | 2023 | 2023-OTA-471 | Nonprecedential | Loss on sale or exchange of property to a related party (IRC 267) |
| I. Navarro | October | 2023 | 2023-OTA-470 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| B. O'Neill and L. O'Neil | October | 2023 | 2023-OTA-469 | Nonprecedential | Paid family leave (Unemp. Ins. Code 3301) |
| E. Wen and J. Wen | October | 2023 | 2023-OTA-468 | Nonprecedential | Estimated tax penalty (R&TC 19132; IRC 6654); late payment penalty (R&TC 19132); interest abatement |
| K. Joyce and D. Joyce | October | 2023 | 2023-OTA-467
| Nonprecedential | Late filing penalty (R&TC 19131) |
| Alfaro-Reyes | October | 2023 | 2023-OTA-466 | Nonprecedential | Earned income tax credit (EITC) |
| G. Boehm and S. Clare | October | 2023 | 2023-OTA-465 | Nonprecedential | Late payment penalty (R&TC 19306) |
| A. Arminio | October | 2023 | 2023-OTA-464 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Rivera and M. Sanchez | October | 2023 | 2023-OTA-463 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| G. Tuttle | October | 2023 | 2023-OTA-462 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316; IRC 6654) |
| R. Sanchez | October | 2023 | 2023-OTA-461 | Nonprecedential | Head of household (HOH) filing status (R&TC 17042) |
| R. Bahnasy | October | 2023 | 2023-OTA-460 | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306) |
| J. Isaacson and J. Isaacson | October | 2023 | 2023-OTA-459 | Nonprecedential | Gross income (wages) (IRC 61) |
| John Stevenson Plumbing & Mechanical Inc. | October | 2023 | 2023-OTA-458 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Jericho Jones & Associates LLC | October | 2023 | 2023-OTA-457 | Nonprecedential | Late filing penalty (R&TC 19131); late payment penalty (R&TC 19132); interest abatement |
| Sage Advisory Services LTD Co. | October | 2023 | 2023-OTA-456 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Ridge and S. Ridge - SCP | October | 2023 | 2023-OTA-455SCP | Nonprecedential | Electronic payment penalty (e-pay) penalty (R&TC 19011.5) |
| Deluxe Transport LLC - SCP | October | 2023 | 2023-OTA-454SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| D. Laakso and D. House-Laakso - SCP | October | 2023 | 2023-OTA-453SCP | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306); financial disability (R&TC 19316) |
| S. Desai and S. Desai - SCP | October | 2023 | 2023-OTA-452SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| L3AD LLC - SCP | October | 2023 | 2023-OTA-450SCP | Nonprecedential | Per-partner (LLC member) late filing penalty (R&TC 19172); late payment penalty (R&TC 19132) |
| D. Whiteside and K. Nackerud - SCP | October | 2023 | 2023-OTA-449SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Walvante - SCP | October | 2023 | 2023-OTA-448SCP | Nonprecedential | Statute of limitations on claim for refund (overpayment, overcollection, TAM 2007-01) (R&TC 19306) |
| Janus Capital Group Inc. & Subsidiaries | September | 2023 | 2023-OTA-443 | Nonprecedential | OTA jurisdiction (administrative agency) (Gov. Code 15672); alternative apportionment (Reg. 25137, 25137-14) |
| L. Weber and M. Weber | September | 2023 | 2023-OTA-442 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| M. Fussell | September | 2023 | 2023-OTA-441 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254) interest abatement |
| A. Runnels | September | 2023 | 2023-OTA-439 | Nonprecedential | Residency (R&TC 17014); estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| A. Spann | September | 2023 | 2023-OTA-438 | Nonprecedential | California method |
| W. Pialet | September | 2023 | 2023-OTA-437 | Nonprecedential | Low emission vehicle credit (R&TC 17052.11) |
| L. Campbell | September | 2023 | 2023-OTA-436 | Nonprecedential | Gross income/adjusted gross income (AGI) (revised federal AGI) (IRC 61, 62; R&TC 17071, 17072) |
| J. Salcido | September | 2023 | 2023-OTA-434 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Villanueva and M. Villanueva | September | 2023 | 2023-OTA-433 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| O. Stewart and C. Conniff | September | 2023 | 2023-OTA-432 | Nonprecedential | Statute of limitation on claim for refund (R&TC 19306); last known address (R&TC 18416) |
| D. Mauldwin and B. Mauldwin | September | 2023 | 2023-OTA-431 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| G. Rivera | September | 2023 | 2023-OTA-430 | Nonprecedential | Federal adjustments (vehicle expenses, other business expenses) |
| Warehouse Systems, Inc | September | 2023 | 2023-OTA-429 | Nonprecedential | Late filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142, 19144); interest abatement |
| E. Yan | September | 2023 | 2023-OTA-428 | Nonprecedential | Federal adjustments (wages; health savings account (HAS) contribution; health insurance premiums) |
| J. Keefer | September | 2023 | 2023-OTA-427 | Nonprecedential | Interest abatement |
| D. Patel and J. Patel | September | 2023 | 2023-OTA-426 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); net operating loss (NOL) carryback (IRC 6511) |
| S. Zargaryan | September | 2023 | 2023-OTA-425 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (taxpayer incarcerated, not an exception) (R&TC 19316) |
| D. Nosek | September | 2023 | 2023-OTA-424 | Nonprecedential | Demand penalty (R&TC 19133); filing enforcement fee (19254) |
| J. Rindlisbacher | September | 2023 | 2023-OTA-423 | Nonprecedential | Innocent spouse relief (R&TC 18533(b),(c),(f)) |
| E. Porter | September | 2023 | 2023-OTA-422 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| B. Concannon and C. Concannon | September | 2023 | 2023-OTA-421 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| Kriton Corporation | September | 2023 | 2023-OTA-420 | Nonprecedential | Reasonable officer compensation (reasonable compensation vs. dividend) (IRC 162); accuracy-related penalty (R&TC 19164; IRC 6662) |
| E. Montgomery and A. Montgomery | September | 2023 | 2023-OTA-419 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| P. Simmons | September | 2023 | 2023-OTA-418 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Nix | September | 2023 | 2023-OTA-417 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| F. Deniston and P. Deniston | September | 2023 | 2023-OTA-415 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; Reg. 6654) |
| K. Sutherland | September | 2023 | 2023-OTA-414 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (COVID-19) (R&TC 19316) |
| Square Inc. | September | 2023 | 2023-OTA-412 | Nonprecedential | OTA jurisdiction (administrative agency, purported claim for refund) (Gov. Code 15672; R&TC 19322, 19324) |
| M. Magana SCP | September | 2023 | 2023-OTA-411SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Guzman and C. Guzman SCP | September | 2023 | 2023-OTA-410SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| R. Romero and A. Romero SCP | September | 2023 | 2023-OTA-409SCP | Nonprecedential | Federal adjustments (social security benefits) |
| F. Mifsud and D. Mifsud SCP | September | 2023 | 2023-OTA-408SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| A. Vankayala and S. Vankayala SCP | September | 2023 | 2023-OTA-407SCP | Nonprecedential | Demand penalty (R&TC 19133); collection cost recovery fee (19254); interest abatement |
| M. Moradi SCP | September | 2023 | 2023-OTA-406SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Heller SCP | September | 2023 | 2023-OTA-405SCP | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| M. Murray and C. Murray SCP | September | 2023 | 2023-OTA-404SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| T. Wang SCP | September | 2023 | 2023-OTA-403SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| A. Cueva | August | 2023 | 2023-OTA-389 | 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) |
| S. Jack and A. Komninos | August | 2023 | 2023-OTA-388 | Nonprecedential | Residency (R&TC 17014, 17041); California method; interest abatement |
| R. Rowden and C. Rowden | August | 2023 | 2023-OTA-386 | Nonprecedential | Estimated tax penalty (R&TC 19136) |
| E. Becker and A. Becker | August | 2023 | 2023-OTA-385 | Nonprecedential | Estimated tax penalty (R&TC 19136) |
| T. Maceiko | August | 2023 | 2023-OTA-383 | Nonprecedential | Late filing penalty (R&TC 19131) |
| M. Weinstein and Y. Wang | August | 2023 | 2023-OTA-382 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| V. Loreto | August | 2023 | 2023-OTA-380 | Nonprecedential | Earned income tax credit (EITC); young child tax credit (YCTC) |
| N. Silver | August | 2023 | 2023-OTA-378 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| R. Santos | August | 2023 | 2023-OTA-377 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| M. Tanouye and S. Tanouye | August | 2023 | 2023-OTA-376 | Nonprecedential | Federal adjustments |
| Paradigm Publishing, Inc., CSBT Corp., and CSBT Enterprises, Inc. | August | 2023 | 2023-OTA-375 | Nonprecedential | Claim for reimbursement of fees and expenses (substantially justified) (R&TC 21013; IRC 7430) |
| T. Silverman | August | 2023 | 2023-OTA-374 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| S. Rollinson | August | 2023 | 2023-OTA-373 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133) |
| O. Lainez | August | 2023 | 2023-OTA-372 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| H. Mills | August | 2023 | 2023-OTA-370 | Nonprecedential | Interest abatement |
| Golden Herb, LLC. | August | 2023 | 2023-OTA-368 | Nonprecedential | Claim for refund (specific grounds for refund must be stated) (R&TC 19322) |
| S. Flores | August | 2023 | 2023-OTA-367 | Nonprecedential | Statute of limitations on claim for refund (Covid-19) (R&TC 19306) |
| P. Rive and N. Dvorak | August | 2023 | 2023-OTA-366 | Nonprecedential | Estimated tax penalty (R&TC 19136) |
| R. Mortensen | August | 2023 | 2023-OTA-365 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Gilbert and J. Gilbert | August | 2023 | 2023-OTA-364 | Nonprecedential | Federal adjustments |
| B. Ben-Efraim and G. Ben-Efraim | August | 2023 | 2023-OTA-363 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Vazquez and A. Vazquez | August | 2023 | 2023-OTA-362 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Sauer | August | 2023 | 2023-OTA-361 | 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) |
| R. Remington | August | 2023 | 2023-OTA-360 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| More Than We Deserve, L.P. | August | 2023 | 2023-OTA-359 | Nonprecedential | Disregarded limited partnership (R&TC 23038); $800 annual minimum tax (R&TC 17935, 23153) |
| C. Collins | August | 2023 | 2023-OTA-357 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Mejia. and W. Mejia | August | 2023 | 2023-OTA-356 | Nonprecedential | Innocent spouse relief (conforming relief) (R&TC 18533(i))
|
M. Manuel and N. Manuel
| August | 2023 | 2023-OTA-354 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Chavez and M. Alvarez | August | 2023 | 2023-OTA-353 | Nonprecedential | Statute of limitations on claim for refund (Covid-19) (R&TC 19306) |
| K. Rye and L. Rye | August | 2023 | 2023-OTA-352 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Meredith | August | 2023 | 2023-OTA-351 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| N. Ramirez SCP | August | 2023 | 2023-OTA-350SCP | Nonprecedential | Earned Income Tax Credit (EITC) |
| A. Davidson & M. Reha SCP | August | 2023 | 2023-OTA-349SCP | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057, 19059, 19060); federal adjustments |
| T. Usrey SCP | August | 2023 | 2023-OTA-348SCP | Nonprecedential | Federal adjustments; accurracy-related penalty (R&TC 19164; IRC 6662) |
| Maximus (Maksemous) PFR | August | 2023 | 2023-OTA-345 | Nonprecedential | Standard for granting petition for rehearing |
| Maximus (Maksemous) | August | 2023 | 2023-OTA-344 | Nonprecedential | Itemized deductions (dental expenses, unreimbursed employee expenses, education expenses) (R&TC 17201. 17076; IRC 67, 162) |
| Southern Minnesota Beet Sugar Cooperative PFR | August | 2023 | 2023-OTA-343 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| Southern Minnnesota Beet Sugar | August | 2023 | 2023-OTA-342P | Precedential | Apportionment formula (agricultural cooperative income deduction under R&TC 24404) ; interest expense to acquire unitary entity (R&TC 24425(a)); depreciation of assets (R&TC 24425(a)) |
| L. Chen and H. Tian | July | 2023 | 2023-OTA-341 | Nonprecedential | Interest abatement |
| D. Campbell and E. Campbell | July | 2023 | 2023-OTA-340 | Nonprecedential | Community property (wages earned by nonresident spouse) |
| B. Patel and S. Patel | July | 2023 | 2023-OTA-336 | Nonprecedential | Bad debt deduction (guarantor) (IRC 166) |
| M. Wong | July | 2023 | 2023-OTA-335 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); collection cost recovery fee (R&TC 19254); interest abatement |
| L. Concepcion and J. Concepcion | July | 2023 | 2023-OTA-334 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057); federal adjustments; accuracy-related penalty (R&TC R&TC 19164; IRC 6662, 6664) |
| G. Gavaldon and C. Gavaldon | July | 2023 | 2023-OTA-332 | Nonprecedential | Federal adjustments |
| E. Hernandez | July | 2023 | 2023-OTA-331 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662, 6664); interest abatement |
| Collectible Bonds, LLC | July | 2023 | 2023-OTA-330 | Nonprecedential | Federal adjustments |
| J. Gerber and D. Gerber | July | 2023 | 2023-OTA-328 | Nonprecedential | Late payment penalty (R&TC 19132) |
| GF JA Investments Inc. | July | 2023 | 2023-OTA-327 | Nonprecedential | Late payment penalty (R&TC 19132) |
| D. Sullivan and M. Sullivan | July | 2023 | 2023-OTA-326 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| M. Barrett | July | 2023 | 2023-OTA-325 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. McCarthy and S. McCarthy | July | 2023 | 2023-OTA-324 | Nonprecedential | OTA jurisdiction (90 days to file appeal from denial of claim for refund) (R&TC 19324); late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| Sigma Technology | July | 2023 | 2023-OTA-323 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); net operating loss (NOL) carryback (IRC 6511) |
| S. Singal and M. Singal | July | 2023 | 2023-OTA-321 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); overpaid state disability insurance (SDI) tax (R&TC 17061; Unemp. Ins. Code 1176.5) |
| J. Martin | July | 2023 | 2023-OTA-320 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (Covid-19, pandemic) (R&TC 19316) |
| Treqen, LLC | July | 2023 | 2023-OTA-319 | Nonprecedential | Late filing penalty (R&TC 19131); late payment penalty (R&TC 19132); interest abatement |
| M. Kawecki and M. Kawecki | July | 2023 | 2023-OTA-318 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Rivas | July | 2023 | 2023-OTA-317 | Nonprecedential | Low Emission Vehicle Carryover Credit (R&TC 17052.11, 23603) |
| V. Alamillo and L. Jeffers | July | 2023 | 2023-OTA-316 | Nonprecedential | Federal adjustments |
| J. Cusenza and G. Cusenza | July | 2023 | 2023-OTA-315 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| T. Baker and C. Baker | July | 2023 | 2023-OTA-314 | Nonprecedential | Federal adjustment |
| J. Scardina | July | 2023 | 2023-OTA-313 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (Covid-19) (R&TC 19316) |
B. Hudson and M. Hudson
| July | 2023 | 2023-OTA-312 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| Sound and The Fury Gentle Films | July | 2023 | 2023-OTA-311 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| D. Vargas and H. Vargas | July | 2023 | 2023-OTA-309 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| W. Brewer and J. Brewer | July | 2023 | 2023-OTA-308 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| M. Neuner and C. Neuner | July | 2023 | 2023-OTA-307 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Y. Asnani | July | 2023 | 2023-OTA-306 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Smith | July | 2023 | 2023-OTA-304 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); deposits (R&TC 19041.5, IRC 6603) |
| G. Starr and R. McConnell | July | 2023 | 2023-OTA-303 | Nonprecedential | Federal adjustments |
| D. Ipaktchian | July | 2023 | 2023-OTA-301 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| J. Wiener | July | 2023 | 2023-OTA-300SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| L. Harris | July | 2023 | 2023-OTA-299SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Saba | July | 2023 | 2023-OTA-298SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| N. Propert | July | 2023 | 2023-OTA-297SCP | Nonprecedential | Federal adjustments |
| S. Quarto | July | 2023 | 2023-OTA-296SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| I. Kelly | June | 2023 | 2023-OTA-291 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Montes and M. Hernandez | June | 2023 | 2023-OTA-290 | Nonprecedential | Interest abatement |
| L. Peterson and J. Galaza | June | 2023 | 2023-OTA-288 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| B. Fogel and R. Fogel | June | 2023 | 2023-OTA-287 | Nonprecedential | Statute of limitations for FTB to issue an NPA (false or fraudulent tax return) (R&TC 19057, 19087); income tax deduction; post-amnesty penalty (OTA jurisdiction) (R&TC 19730, 19738, 19731, 19777.5) |
| D. Montalvo | June | 2023 | 2023-OTA-286 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| Shaprow Funding, LLC | June | 2023 | 2023-OTA-283 | Nonprecedential | Gross receipts (constructive receipt, substantial limitation) (IRC 61; Reg. 1.446-1, 1.451-2(a)); gain/loss on sale (depreciation) (IRC 1001, 1011, 1012, 1016) |
| S. Ciccarelli | June | 2023 | 2023-OTA-282 | Nonprecedential | Federal adjustments (gambling income, gambling loss, gambling losses) |
| G. Bermudez | June | 2023 | 2023-OTA-281 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Griffin | June | 2023 | 2023-OTA-280 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); proper mailing; Covid-19 |
| R. Burningham | June | 2023 | 2023-OTA-279 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714) |
| A. Bhattal and B. Bhattal | June | 2023 | 2023-OTA-278 | Nonprecedential | Accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| B. Valani and S. Valani | June | 2023 | 2023-OTA-277 | Nonprecedential | Business bad debt (IRC 166); worthless stock (worthless security) (IRC 165(g)); loss (165(c)); partnership flow-through loss (limited to adjusted basis) (IRC 704(d)) |
| M. Stein and G. Stein | June | 2023 | 2023-OTA-276 | Nonprecedential | Federal adjustments; interest abatement |
| N. Rivas | June | 2023 | 2023-OTA-275 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| I. Thomas and L. Thomas | June | 2023 | 2023-OTA-274 | Nonprecedential | Federal adjustments |
| J. Castro | June | 2023 | 2023-OTA-273 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Black | June | 2023 | 2023-OTA-272 | Nonprecedential | Federal adjustments; interest abatement |
| J. Ragsdale | June | 2023 | 2023-OTA-271 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| A. Ayala and L. Ayala | June | 2023 | 2023-OTA-270 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| F. Golshani | June | 2023 | 2023-OTA-268 | Nonprecedential | Constitutional claims (Reg. 30104); financial hardship; passive activity loss (IRC 469); capital gain (IRC 1001, 1011, 1012, 1016); exclusion of gain on sale of principal residence (IRC 121); like-kind exchange (IRC 1031) |
| A. Kassel | June | 2023 | 2023-OTA-266 | Nonprecedential | Economic substance; sham transaction; business purpose |
| D. German | June | 2023 | 2023-OTA-265 | Nonprecedential | Late filing penalty (R&TC 19131); electronic payment (e-pay) penalty (R&TC 19011.5) |
| P. Pen | June | 2023 | 2023-OTA-262SCP | Nonprecedential | Recycling equipment (RE) credit (R&TC 17052.14) |
| M. Ruiz | June | 2023 | 2023-OTA-261SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Li | June | 2023 | 2023-OTA-260SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| M. Fumagalli and R. Fumagalli | June | 2023 | 2023-OTA-259SCP | Nonprecedential | Federal adjustments; interest abatement |
| B. Gendein and A. Gendein | June | 2023 | 2023-OTA-258SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Arce | June | 2023 | 2023-OTA-257SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Balderston and L. Shiozaki | June | 2023 | 2023-OTA-256SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| O. Gelikman and G. Fisch | June | 2023 | 2023-OTA-255SCP
| Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Miller PFR | June | 2023 | 2023-OTA-254
| Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| J. Miller | June | 2023 | 2023-OTA-253 | Nonprecedential | Federal adjustments |
| J. O'Neill PFR | June | 2023 | 2023-OTA-252 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law) |
| J. ONeill | June | 2023 | 2023-OTA-251 | Nonprecedential | Federal adjustments; frivolous appeal penalty (R&TC 19714) |
| TryOnApps Inc. PFR | June | 2023 | 2023-OTA-250 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law, newly discovered evidence) |
| TryOnApps, Inc. | June | 2023 | 2023-OTA-249 | Nonprecedential | Minimum franchise tax (doing business, $800) (R&TC 23101, 23151, 23153); late filing penalty (R&TC 19131, 18601); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement |
| G. Hardt PFR | June | 2023 | 2023-OTA-246 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, insufficient evidence, error of law during appeal proceedings)
|
| G. Hardt | June | 2023 | 2023-OTA-245 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164)
|
| L. Pollack PFR | June | 2023 | 2023-OTA-244 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, insufficient evidence) |
| L. Pollack | June | 2023 | 2023-OTA-243 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| C. Goldfarb | May | 2023 | 2023-OTA-242 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Saucedo | May | 2023 | 2023-OTA-241 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Langdell and P. Langdell | May | 2023 | 2023-OTA-240 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| C. Li and Y. Luo | May | 2023 | 2023-OTA-238 | Nonprecedential | Paid family leave (PFL) (Unemp. Ins. Code, § 3301; R&TC 17083) |
| K. Fermaglich and J. Sanders | May | 2023 | 2023-OTA-237 | Nonprecedential | Late filing penalty (R&TC 19131) |
| G. Pita | May | 2023 | 2023-OTA-236 | Nonprecedential | Federal adjustment; interest abatement |
| R. Hernandez and W. Hernandez | May | 2023 | 2023-OTA-234 | Nonprecedential | Federal adjustments (vehicle expenses, medical expenses, dividends, etc.); accuracy-related penalty (R&TC 19164; IRC 6662) |
| F. Bakhshian and M. Bakhshian | May | 2023 | 2023-OTA-233 | Nonprecedential | Late filing penalty (R&TC 19131) |
| B. Botelho | May | 2023 | 2023-OTA-232 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Sharp and C. Sharp | May | 2023 | 2023-OTA-231 | Nonprecedential | Late payment penalty (R&TC 19132) |
| M. France | May | 2023 | 2023-OTA-230 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| K. Henderson | May | 2023 | 2023-OTA-229 | Nonprecedential | Valid claim for refund (R&TC 19322); valid state return (same filing status as on federal return) (R&TC 18521); estimation of income (R&TC 19087) |
| H. Yin and C. Guo | May | 2023 | 2023-OTA-228 | Nonprecedential | Federal adjustment |
| D. Dobrilovic and D. Dobrilovic | May | 2023 | 2023-OTA-227 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Avagyan and K. Oganesyan | May | 2023 | 2023-OTA-226 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement |
| D. Cervantes | May | 2023 | 2023-OTA-223 | Nonprecedential | Federal adjustments |
| R. Wingfield | May | 2023 | 2023-OTA-220 | Nonprecedential | Innocent spouse relief (18533 (b),(c),(i)); OTA jurisdiction (untimely protest of tax) (R&TC 19041, 19042) |
| C. Bone and A. Bone | May | 2023 | 2023-OTA-219 | Nonprecedential | Gross income (wages) (IRC 61); frivolous return penalty (R&TC 19179) |
| P. Martinez | May | 2023 | 2023-OTA-218 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Nash and D. Nash | May | 2023 | 2023-OTA-217 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Giron | May | 2023 | 2023-OTA-216 | Nonprecedential | Federal adjustments |
| J. Buehler and D. Buehler | May | 2023 | 2023-OTA-215P | Precedential | Other state tax credit (OSTC) |
| C. Munoz | May | 2023 | 2023-OTA-214 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| S. Itliong | May | 2023 | 2023-OTA-213 | 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 |
| I. Ochoa | May | 2023 | 2023-OTA-212 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability, COVID-19 (R&TC 19316) |
| J. Mota | May | 2023 | 2023-OTA-211 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| J. Abrams | May | 2023 | 2023-OTA-210 | Nonprecedential | Statute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511) |
| W. Groves | May | 2023 | 2023-OTA-209 | Nonprecedential | Interest abatement |
| RJRSJ Properties LLC | May | 2023 | 2023-OTA-208 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Chan | May | 2023 | 2023-OTA-207 | Nonprecedential | Estimated tax penalty (R&TC 19136); electronic payment (e-pay) penalty (R&TC 19011.5); interest abatement |
| S. Shiekh | May | 2023 | 2023-OTA-206SCP | Nonprecedential | Interest abatement |
| A. Martin and N. Martin | May | 2023 | 2023-OTA-205SCP | Nonprecedential | Federal adjustment |
| S. Christian and J. Christian | May | 2023 | 2023-OTA-204SCP | Nonprecedential | Federal adjustment; residency (R&TC 17041, 17014) |
| M. LaBossiere and P. LaBossiere | May | 2023 | 2023-OTA-203SCP | Nonprecedential | Federal adjustment |
| H. Duino | May | 2023 | 2023-OTA-202SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| Texicon Inc. | May | 2023 | 2023-OTA-201SCP | Nonprecedential | Late filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5) |
| A. Greenboim and M. Greenboim | May | 2023 | 2023-OTA-200SCP | Nonprecedential | Statute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511) |
| L. Pollack PFR | May | 2023 | 2023-OTA-199 | Nonprecedential | Standard for granting petition for rehearing |
| L. Pollack | May | 2023 | 2023-OTA-198 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| M. Loane and S. Loane PFR | May | 2023 | 2023-OTA-194 | Nonprecedential | Standard for granting petition for rehearing |
| M. Loane and S. Loane | May | 2023 | 2023-OTA-193 | Nonprecedential | Statute of limitations for FTB to issue NPA upon federal waiver (R&TC 19065); federal adjustments; residency (R&TC 17041, 17014); bankruptcy (Reg. 30104); financial hardship; accuracy-related penalty ((R&TC 19164; IRC 6662) |
| G. Davis PFR | May | 2023 | 2023-OTA-190 | Nonprecedential | Standard for granting petition for rehearing |
| G. Davis | May | 2023 | 2023-OTA-189 | Nonprecedential | Claim for refund (OTA jurisdiction, payment in full required) (R&TC 19322.1); residency (R&TC 17041, 17014) |
| D. Fusi PFR | May | 2023 | 2023-OTA-188 | Nonprecedential | Standard for granting petition for rehearing |
| D. Fusi | May | 2023 | 2023-OTA-187 | Nonprecedential | Theft loss deduction (IRC 165); accuracy-related penalty (R&TC 19164; IRC 6662) |
| O. Mozorov | April | 2023 | 2023-OTA-186 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); late filing penalty (R&TC 19131) |
| M. Bartok and S. Tanakarnkorn | April | 2023 | 2023-OTA-185 | Nonprecedential | Alimony payments (IRC 71, 215) |
| M. Krauss and I. Krauss | April | 2023 | 2023-OTA-184 | Nonprecedential | Charitable contribution deduction (IRC 170) |
| G. Gonzalez | April | 2023 | 2023-OTA-183 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Larkins | April | 2023 | 2023-OTA-182 | Nonprecedential | Federal adjustments |
| D. Knight | April | 2023 | 2023-OTA-180 | Nonprecedential | Federal adjustments (itemized deductions) |
| S. Ford and E. Perez | April | 2023 | 2023-OTA-178 | Nonprecedential | Residency (R&TC 17014; Reg. 17014) |
| R. Isley | April | 2023 | 2023-OTA-177 | Nonprecedential | Late filing penalty (R&TC 19131); post-amnesty penalty (R&TC 19777.5); interest abatement |
| M. Wooten | April | 2023 | 2023-OTA-176 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); overpayment |
| S. Wildsmith | April | 2023 | 2023-OTA-175 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Mizrahie | April | 2023 | 2023-OTA-174 | Nonprecedential | Federal adjustments (mortgage interest, etc.); accuracy-related penalty (R&TC 19164; IRC 6662) |
| N. Mihai and J. Mihai | April | 2023 | 2023-OTA-173 | Nonprecedential | Interest abatement |
| F. Kiss | April | 2023 | 2023-OTA-172 | Nonprecedential | Estimation of income (R&TC 19087); post-amnesty penalty (R&TC 19777.5); collection cost recovery fee (R&TC 19254); lien fee (R&TC 19221); interest abatement |
| W. Scott | April | 2023 | 2023-OTA-171 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| D. Loober | April | 2023 | 2023-OTA-170 | Nonprecedential | California source income (R&TC 17041, 17954; Reg. 17951-4(c)); late filing penalty (R&TC 19131); interest abatement |
| T. Kubinski and N. Kubinski | April | 2023 | 2023-OTA-169 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| ECS Federal Holding | April | 2023 | 2023-OTA-168 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Sanchez | April | 2023 | 2023-OTA-167 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Kelley | April | 2023 | 2023-OTA-166 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Brautigam and N. Brautigam | April | 2023 | 2023-OTA-165 | Nonprecedential | Late filing penalty (R&TC 19131) |
| I. Dieguez | April | 2023 | 2023-OTA-164 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Russo and J. Russo | April | 2023 | 2023-OTA-163 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Kruper | April | 2023 | 2023-OTA-162 | Nonprecedential | Federal adjustments |
| M. O'Donnell and P. McQuillen | April | 2023 | 2023-OTA-161 | Nonprecedential | Late payment penalty (R&TC 19132) |
| D. Hufford | April | 2023 | 2023-OTA-160 | Nonprecedential | Late filing penalty (R&TC 19131): interest abatement |
| V. Nickerl | April | 2023 | 2023-OTA-159 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Pae | April | 2023 | 2023-OTA-158 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| B. Walker | April | 2023 | 2023-OTA-157SCP | Nonprecedential | Casualty loss (IRC 165) |
| R. Co and T. Co | April | 2023 | 2023-OTA-156SCP | Nonprecedential | Accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| FXG Partners, Inc. | April | 2023 | 2023-OTA-155SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Biggam | April | 2023 | 2023-OTA-154SCP | Nonprecedential | Federal adjustments (itemized deductions) |
| G. Glenn PFR | April | 2023 | 2023-OTA-153SCP | Nonprecedential | Standard for granting petition for rehearing |
| D. Glenn | April | 2023 | 2023-OTA-152SCP | Nonprecedential | Gross income (California residents) (R&TC 17041; IRC 61) |
| R. Nag and S. Rudd PFR | April | 2023 | 2023-OTA-151 | Nonprecedential | Standard for granting petition for rehearing |
| R. Nag and S. Rudd | April | 2023 | 2023-OTA-150P | Precedential | Capital gain (sale of stock) (IRC 1011, 112, 1016); special dividend (economic substance, business purpose); qualified small business stock (QSBS) (R&TC 18152.5) |
| S. Kim and D. Kim PFR | April | 2023 | 2023-OTA-149 | Nonprecedential | Standard for granting petition for rehearing |
| S. Kim and D. Kim | April | 2023 | 2023-OTA-148 | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Ortiz and C. Ortiz PFR | April | 2023 | 2023-OTA-147 | Nonprecedential | Standard for granting petition for rehearing |
| J. Ortiz and C. Ortiz | April | 2023 | 2023-OTA-146 | Nonprecedential | Federal adjustments (capital gains) |
| M. Cyrus and B. Cyrus | March | 2023 | 2023-OTA-144 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Mitchell | March | 2023 | 2023-OTA-141 | Nonprecedential | Claim for reimbursement of fees and expenses (in relation to OTA appeal proceedings) (R&TC 21013) |
| A. Khilyuk | March | 2023 | 2023-OTA-140 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Silva | March | 2023 | 2023-OTA-139 | Nonprecedential | Innocent spouse relief (R&TC 18533 (b),(c),(f)) |
| R. Wilkinson and L. Fujii | March | 2023 | 2023-OTA-138 | Nonprecedential | Statute of limitations on claim for refund (equitable estoppel, equitable tolling) (R&TC 19306) |
| A. Tanya | March | 2023 | 2023-OTA-137 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Goldstein | March | 2023 | 2023-OTA-135 | Nonprecedential | Late filing penalty (R&TC 19131) |
| A. Reynaud | March | 2023 | 2023-OTA-134 | Nonprecedential | Jurisdiction (untimely protest) (R&TC 19042; Reg. 30104); innocent spouse relief (R&TC 18533(b)(c)(f)); revised liability (R&TC 19006(c)) |
| R. Damico | March | 2023 | 2023-OTA-133 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Ribnick | March | 2023 | 2023-OTA-132 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Moore | March | 2023 | 2023-OTA-131 | Nonprecedential | Jurisdiction (due process) (Reg. 30104); taxpayerbill of rights; financial hardship (R&TC 19112) |
| R. Pardo | March | 2023 | 2023-OTA-130 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Tantuwaya and K. Tantuwaya | March | 2023 | 2023-OTA-129 | Nonprecedential | Gross income (R&TC 17071; IRC 61); deductions (depreciation, capital loss); innocent spouse relief (R&TC 18533 (b)) |
| M. Thomas and K. Thomas | March | 2023 | 2023-OTA-128 | Nonprecedential | Innocent spouse relief (R&TC 18533 (b)) |
| V. Karunaratne and C. Mallory | March | 2023 | 2023-OTA-127 | Nonprecedential | Federal adjustments; gross income, California taxable income (R&TC 17072, IRC 62, 63) |
| R. Ide | March | 2023 | 2023-OTA-125 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Mika and D. Mika | March | 2023 | 2023-OTA-124 | Nonprecedential | Late filing penalty (R&TC 19131) |
| R. Binda and G. Binda | March | 2023 | 2023-OTA-123 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Unovo, LLC | March | 2023 | 2023-OTA-122 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| H. Vazquez | March | 2023 | 2023-OTA-121 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Dussault | March | 2023 | 2023-OTA-120 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Moyer | March | 2023 | 2023-OTA-119 | Nonprecedential | Statute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511) |
| R. Lopez and C. Lopez | March | 2023 | 2023-OTA-118 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Augusta and S. Huynh | March | 2023 | 2023-OTA-117 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316) |
| J. Profeta | March | 2023 | 2023-OTA-116 | Nonprecedential | Late filing penalty (R&TC 19131) |
| C. Demir and A. Demir | March | 2023 | 2023-OTA-115 | Nonprecedential | Early withdrawal from individual retirement account (IRA) (R&TC 17501; IRC 402, 408); 2.5 percent early distribution tax (R&TC 17085; IRC 72) |
| Z. Xia and Z. Zhou | March | 2023 | 2023-OTA-114SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Clouse | March | 2023 | 2023-OTA-113SCP | Nonprecedential | Estimation of income (business expenses, joint filing status) (R&TC 19087) |
| G. Luinenburg and S. Jacques | March | 2023 | 2023-OTA-112SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316) |
| D. Rose | March | 2023 | 2023-OTA-111SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306; FTB Notice 2020-02) |
| J. Souza | March | 2023 | 2023-OTA-110SCP | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| S. Allinson | March | 2023 | 2023-OTA-109SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| D. Glenn PFR | March | 2023 | 2023-OTA-108SCP | Nonprecedential | Standard for granting petition for rehearing |
| D. Glenn | March | 2023 | 2023-OTA-107SCP | Nonprecedential | Residency (R&TC 17041); gross income (R&TC 17071; IRC 61) |
| C. Beatty PFR | March | 2023 | 2023-OTA-106 | Nonprecedential | Standard for granting petition for rehearing |
| C. Beatty | March | 2023 | 2023-OTA-105 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); frivolous return penalty (OTA jurisdiction) (R&TC 19179) |
| M. MacLeod and K. MacLeod | February | 2023 | 2023-OTA-098 | Nonprecedential | Charitable contribution, bargain sale (IRC 170); involuntary conversion, taxable gain (IRC 1033, 731); res judicata; collateral estoppel; interest abatement (ministerial or managerial act); late filing penalty (R&TC 19131) |
| My Home Solutions LLC | February | 2023 | 2023-OTA-097 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty, LLC (19142, 19144); collection cost recovery fee (R&TC 19254) |
| J. Bannon | February | 2023 | 2023-OTA-096P | Precedential | Late filing penalty (R&TC 19131) |
| Smarterfresh, LLC | February | 2023 | 2023-OTA-094 | Nonprecedential | Late filing penalty (R&TC 19131); late filing penalty, per LLC member (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement |
| M. Mudge | February | 2023 | 2023-OTA-093 | Nonprecedential | Federal adjustments (mortgage interest, pension income); accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| L. Lese and J. Lese | February | 2023 | 2023-OTA-092 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Y. Bi and J. Liu | February | 2023 | 2023-OTA-091 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| R. Morris | February | 2023 | 2023-OTA-088 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057); federal adjustments; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662) |
| R. Burningham | February | 2023 | 2023-OTA-086 | 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) |
| R. Desai | February | 2023 | 2023-OTA-083 | Nonprecedential | Late filing penalty (R&TC 19131) |
| C. Lymn and J. Cheng | February | 2023 | 2023-OTA-082 | Nonprecedential | Interest abatement |
| M. Wadhwa and P. Wadhwa | February | 2023 | 2023-OTA-081 | Nonprecedential | Gross income, paid family leave (PFL), pregnancy disability leave (PDL) (Un. Ins. Code 2601, 3301; R&TC 17083); interest abatement |
| D. Crosby | February | 2023 | 2023-OTA-080 | Nonprecedential | Federal adjustment (pension/ annuity income); interest abatement |
| H. Foyt and B. Foyt | February | 2023 | 2023-OTA-079 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306 |
| K. Sadler | February | 2023 | 2023-OTA-078 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| J. Stringfellow and R. Cope | February | 2023 | 2023-OTA-077 | Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131) |
| B. Wong and N. Wong | February | 2023 | 2023-OTA-076 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| J. Semmel | February | 2023 | 2023-OTA-075 | Nonprecedential | California method for taxing part-year resident (R&TC 17041) |
| M. Hood | February | 2023 | 2023-OTA-074 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Diggele | February | 2023 | 2023-OTA-073 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| G. Torres | February | 2023 | 2023-OTA-072 | Nonprecedential | Federal adjustments |
| D. Garay and E. Garay | February | 2023 | 2023-OTA-071 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Willis | February | 2023 | 2023-OTA-070 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Smith | February | 2023 | 2023-OTA-069P | Precedential | Unitary business (holding company); business vs nonbusiness income (R&TC 25120); sale of intangible asset (R&TC 17952, 17951; Reg. 17951-4); attorneys' fees (R&TC 21013) |
| J. Evans | February | 2023 | 2023-OTA-068 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| L. Erickson and J. Erickson | February | 2023 | 2023-OTA-067 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Yoon | February | 2023 | 2023-OTA-066 | Nonprecedential | Federal adjustments (itemized deductions, gifts, home office, travel, meals, education) |
| D. Adkisson and M. Adkisson | February | 2023 | 2023-OTA-065 | Nonprecedential | Federal adjustments |
| B. Lovazzano and T. Lovazzano | February | 2023 | 2023-OTA-064 | Nonprecedential | Late payment penalty (R&TC 19132) |
| S. Winston | February | 2023 | 2023-OTA-063 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement |
| P. Carnevale | February | 2023 | 2023-OTA-062 | Nonprecedential | Federal adjustments |
| J. Doggett | February | 2023 | 2023-OTA-060 | Nonprecedential | California source income (compensation for services vs signing bonus) (R&TC 17041, 17951; Reg. 17951-5) |
| O. Ischop | February | 2023 | 2023-OTA-059 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32) |
| R. Santos | February | 2023 | 2023-OTA-057 | Nonprecedential | Estimation of income (R&TC 19087) |
| C. Albright | February | 2023 | 2023-OTA-056 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Gimbel | February | 2023 | 2023-OTA-055 | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Choi | February | 2023 | 2023-OTA-054SCP | Nonprecedential | Federal adjustments |
| P. Jones and A. Jones | February | 2023 | 2023-OTA-053SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| J. Baglin and L. Baglin | February | 2023 | 2023-OTA-052SCP | Nonprecedential | Federal adjustments (interest income, taxable dividends, other income, securities income) |
| P. Williamson and D. Williamson | February | 2023 | 2023-OTA-050SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Gaston | February | 2023 | 2023-OTA-049SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Clark | February | 2023 | 2023-OTA-048SCP | Nonprecedential | Demand penalty (R&TC 19133) |
| R. Agrawal and S. Agrawal | February | 2023 | 2023-OTA-047SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| N. Welyhorskyj and S. Evans | February | 2023 | 2023-OTA-046SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Thompson | February | 2023 | 2023-OTA-045SCP | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| Jai Maa Properties, LLC | February | 2023 | 2023-OTA-044SCP | Nonprecedential | Late filing penalty (R&TC 19131); per-member LLC late filing penalty (R&TC 19172); underpayment of estimated LLC fee penalty (R&TC 17942) |
| D. Sullins and E. Sullins | February | 2023 | 2023-OTA-043SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Bunyi | January | 2023 | 2023-OTA-042
| Nonprecedential | Federal adjustments
|
| A. Williams | January | 2023 | 2023-OTA-041P
| Precedential | California method
|
| C. Gaytan and K. Gaytan | January | 2023 | 2023-OTA-040
| Nonprecedential | Federal adjustments
|
| R. Noble and M. Noble | January | 2023 | 2023-OTA-039
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306, 19312)
|
| A. Moshe Hai and S. Moshe Hai | January | 2023 | 2023-OTA-038
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| C. Hyatt | January | 2023 | 2023-OTA-037
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); overpayment
|
| M. Ali and E. Younis | January | 2023 | 2023-OTA-036
| Nonprecedential | Innocent spouse relief (R&TC 18533(b), (c))
|
| Z. Fields | January | 2023 | 2023-OTA-035
| Nonprecedential | Federal adjustments
|
| G. Olegario | January | 2023 | 2023-OTA-034
| Nonprecedential | Federal adjustments
|
| S. Klein | January | 2023 | 2023-OTA-033
| Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); collection cost recovery fee (R&TC 19254(a)(1)); filing enforcement cost recovery fee (R&TC 19254(a)(2)); interest abatement
|
| M. Harmon and C. Harmon | January | 2023 | 2023-OTA-032
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| N. Harper | January | 2023 | 2023-OTA-031
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| E. Brotherton | January | 2023 | 2023-OTA-030
| Nonprecedential | Estimation of income (R&TC 19087); frivolous appeal penalty (R&TC 19714; Reg. 30217)
|
| M. Johnson | January | 2023 | 2023-OTA-029
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| R. Jimenez | January | 2023 | 2023-OTA-028
| Nonprecedential | Water conservation credit (carryover) (R&TC 17052.8)
|
| P. Bruce and J. Bruce | January | 2023 | 2023-OTA-027
| Nonprecedential | Solar energy credit (carryover) (R&TC 17052.5)
|
| M. Lamore and S. Lamore | January | 2023 | 2023-OTA-026
| Nonprecedential | Late filing penalty (R&TC 19131); interest abatement
|
| C. Nunez | January | 2023 | 2023-OTA-025
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (19254); interest abatement
|
| C. Mitro | January | 2023 | 2023-OTA-024
| Nonprecedential | Late payment penalty (R&TC 19132)
|
| J. Black and T. Black | January | 2023 | 2023-OTA-023P
| Precedential | Federal adjustments
|
| R. Schneider and P. Schneider | January | 2023 | 2023-OTA-022
| Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
|
| Eugene Pitnick Family Trust | January | 2023 | 2023-OTA-021
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| T. McQuiggin | January | 2023 | 2023-OTA-020
| 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)
|
| R. Mercado | January | 2023 | 2023-OTA-019
| Nonprecedential | Estimation of income (R&TC 19087)
|
| A. Patel and B. Patel | January | 2023 | 2023-OTA-017
| Nonprecedential | Late filing penalty (R&TC 19131)
|
| J. Alfaro | January | 2023 | 2023-OTA-015SCP
| Nonprecedential | Earned income tax credit (EITC)
|
| Agri-Turf Distributing, LLC | January | 2023 | 2023-OTA-014SCP
| Nonprecedential | Underpayment of estimated LLC fee penalty (R&TC 17942)
|
| C. Hulten | January | 2023 | 2023-OTA-013SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| V. Deguzman | January | 2023 | 2023-OTA-012SCP
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131)
|
| J. Ryman | January | 2023 | 2023-OTA-011SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| E. Aufdermaur | January | 2023 | 2023-OTA-010SCP
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (19254); interest abatement
|
| D. Auerbach | January | 2023 | 2023-OTA-009SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
|
| L. Carpenter and C. Carpenter | January | 2023 | 2023-OTA-008SCP
| Nonprecedential | Statute of limitations for FTB to issue a notice of proposed assessment (NPA) (R&TC 19057, 19066); interest abatement
|
| J. Sams | January | 2023 | 2023-OTA-007SCP
| Nonprecedential | Statute of limitations on claim for refund (R&TC 19306)
|
| C. Gottstein PFR | January | 2023 | 2023-OTA-006
| Nonprecedential | Standard for granting petition for rehearing
|
| C. Gottstein | January | 2023 | 2023-OTA-005
| Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (19254); interest abatement; reimbursement of bank fees (charges)
|
| C. Kuan and S. Kuan | January | 2023 | 2023-OTA-002
| Nonprecedential | Standard for granting petition for rehearing
|
| C. Kuan and S. Kuan | January | 2023 | 2023-OTA-001
| Nonprecedential | California method
|
