| M. Cyrus and B. Cyrus | March | 2023 | 2023-OTA-144 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Mitchell | March | 2023 | 2023-OTA-141 | Nonprecedential | Claim for reimbursement of fees and expenses (in relation to OTA appeal proceedings) (R&TC 21013) |
| A. Khilyuk | March | 2023 | 2023-OTA-140 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Silva | March | 2023 | 2023-OTA-139 | Nonprecedential | Innocent spouse relief (R&TC 18533 (b),(c),(f)) |
| R. Wilkinson and L. Fujii | March | 2023 | 2023-OTA-138 | Nonprecedential | Statute of limitations on claim for refund (equitable estoppel, equitable tolling) (R&TC 19306) |
| A. Tanya | March | 2023 | 2023-OTA-137 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Goldstein | March | 2023 | 2023-OTA-135 | Nonprecedential | Late filing penalty (R&TC 19131) |
| A. Reynaud | March | 2023 | 2023-OTA-134 | Nonprecedential | Jurisdiction (untimely protest) (R&TC 19042; Reg. 30104); innocent spouse relief (R&TC 18533(b)(c)(f)); revised liability (R&TC 19006(c)) |
| R. Damico | March | 2023 | 2023-OTA-133 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Ribnick | March | 2023 | 2023-OTA-132 | Nonprecedential | Late filing penalty (R&TC 19131) |
| S. Moore | March | 2023 | 2023-OTA-131 | Nonprecedential | Jurisdiction (due process) (Reg. 30104); taxpayerbill of rights; financial hardship (R&TC 19112) |
| R. Pardo | March | 2023 | 2023-OTA-130 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Tantuwaya and K. Tantuwaya | March | 2023 | 2023-OTA-129 | Nonprecedential | Gross income (R&TC 17071; IRC 61); deductions (depreciation, capital loss); innocent spouse relief (R&TC 18533 (b)) |
| M. Thomas and K. Thomas | March | 2023 | 2023-OTA-128 | Nonprecedential | Innocent spouse relief (R&TC 18533 (b)) |
| V. Karunaratne and C. Mallory | March | 2023 | 2023-OTA-127 | Nonprecedential | Federal adjustments; gross income, California taxable income (R&TC 17072, IRC 62, 63) |
| R. Ide | March | 2023 | 2023-OTA-125 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Mika and D. Mika | March | 2023 | 2023-OTA-124 | Nonprecedential | Late filing penalty (R&TC 19131) |
| R. Binda and G. Binda | March | 2023 | 2023-OTA-123 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Unovo, LLC | March | 2023 | 2023-OTA-122 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |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
|
