2023 Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
M. Register and A. RegisterOctober20232023-OTA-482NonprecedentialLate filing penalty (penalty not avoided by mere reliance on expert opinion that no California tax was due) (R&TC 19131)
JLee Real Estate Inc.October20232023-OTA-481NonprecedentialLate filing penalty (R&TC 19131)
L. MaudlinOctober20232023-OTA-480NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. NunezOctober20232023-OTA-479NonprecedentialLate payment penalty (R&TC 19132); interest abatement
Wireless Structures Consulting Inc.October20232023-OTA-478NonprecedentialLate 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. ScripterOctober20232023-OTA-477NonprecedentialEstimation 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. PhanOctober20232023-OTA-476NonprecedentialTaxability of settlement award, personal physical injuries (IRC 104(a)); late filing penalty (R&TC 19131)
J. Penhall and P. PenhallOctober20232023-OTA-475NonprecedentialFederal adjustments (stock basis, cost of goods sold, Cohan rule)
K. Zarrinnam and S. ZarrinnamOctober20232023-OTA-473NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
T. Miller and U. MillerOctober20232023-OTA-472NonprecedentialStatute of limitations on claim for refund (overpayment, overcollection, TAM 2007-01) (R&TC 19306)
W. McWethyOctober20232023-OTA-471NonprecedentialLoss on sale or exchange of property to a related party (IRC 267)
I. NavarroOctober20232023-OTA-470NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. O'Neill and L. O'NeilOctober20232023-OTA-469NonprecedentialPaid family leave (Unemp. Ins. Code 3301)
E. Wen and J. WenOctober20232023-OTA-468NonprecedentialEstimated tax penalty (R&TC 19132; IRC 6654); late payment penalty (R&TC 19132); interest abatement
K. Joyce and D. JoyceOctober20232023-OTA-467
NonprecedentialLate filing penalty (R&TC 19131)
Alfaro-ReyesOctober20232023-OTA-466NonprecedentialEarned income tax credit (EITC)
G. Boehm and S. ClareOctober20232023-OTA-465NonprecedentialLate payment penalty (R&TC 19306)
A. ArminioOctober20232023-OTA-464NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Rivera and M. SanchezOctober20232023-OTA-463NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. TuttleOctober20232023-OTA-462NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316; IRC 6654)
R. SanchezOctober20232023-OTA-461NonprecedentialHead of household (HOH) filing status (R&TC 17042)
R. BahnasyOctober20232023-OTA-460NonprecedentialStatute of limitations on claim for refund (COVID-19) (R&TC 19306)
J. Isaacson and J. IsaacsonOctober20232023-OTA-459NonprecedentialGross income (wages) (IRC 61)
John Stevenson Plumbing & Mechanical Inc.October20232023-OTA-458NonprecedentialLate payment penalty (R&TC 19132)
Jericho Jones & Associates LLCOctober20232023-OTA-457NonprecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); interest abatement
Sage Advisory Services LTD Co.October20232023-OTA-456NonprecedentialLate filing penalty (R&TC 19131)
S. Ridge and S. Ridge - SCPOctober20232023-OTA-455SCPNonprecedentialElectronic payment penalty (e-pay) penalty (R&TC 19011.5)
Deluxe Transport LLC - SCPOctober20232023-OTA-454SCPNonprecedentialLate payment penalty (R&TC 19132)
D. Laakso and D. House-Laakso - SCP October20232023-OTA-453SCPNonprecedentialStatute of limitations on claim for refund (COVID-19) (R&TC 19306); financial disability (R&TC 19316)
S. Desai and S. Desai - SCPOctober20232023-OTA-452SCPNonprecedentialLate filing penalty (R&TC 19131)
L3AD LLC - SCPOctober20232023-OTA-450SCPNonprecedentialPer-partner (LLC member) late filing penalty (R&TC 19172); late payment penalty (R&TC 19132)
D. Whiteside and K. Nackerud - SCPOctober20232023-OTA-449SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. Walvante - SCPOctober20232023-OTA-448SCPNonprecedentialStatute of limitations on claim for refund (overpayment, overcollection, TAM 2007-01) (R&TC 19306)
Janus Capital Group Inc. & SubsidiariesSeptember20232023-OTA-443NonprecedentialOTA jurisdiction (administrative agency) (Gov. Code 15672); alternative apportionment (Reg. 25137, 25137-14)
L. Weber and M. WeberSeptember20232023-OTA-442NonprecedentialLate filing penalty (R&TC 19131); interest abatement
M. Fussell September20232023-OTA-441NonprecedentialEstimation 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 September20232023-OTA-439NonprecedentialResidency (R&TC 17014); estimation of income (R&TC 19087); late filing penalty (R&TC 19131)
A. Spann September20232023-OTA-438NonprecedentialCalifornia method
W. Pialet September20232023-OTA-437NonprecedentialLow emission vehicle credit (R&TC 17052.11)
L. Campbell September20232023-OTA-436NonprecedentialGross income/adjusted gross income (AGI) (revised federal AGI) (IRC 61, 62; R&TC 17071, 17072)
J. Salcido September20232023-OTA-434NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Villanueva and M. Villanueva September20232023-OTA-433NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
O. Stewart and C. ConniffSeptember20232023-OTA-432NonprecedentialStatute of limitation on claim for refund (R&TC 19306); last known address (R&TC 18416)
D. Mauldwin and B. MauldwinSeptember20232023-OTA-431NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Rivera September20232023-OTA-430NonprecedentialFederal adjustments (vehicle expenses, other business expenses)
Warehouse Systems, IncSeptember20232023-OTA-429NonprecedentialLate 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 September20232023-OTA-428NonprecedentialFederal adjustments (wages; health savings account (HAS) contribution; health insurance premiums)
J. Keefer September20232023-OTA-427NonprecedentialInterest abatement
D. Patel and J. PatelSeptember20232023-OTA-426NonprecedentialStatute of limitations on claim for refund (R&TC 19306); net operating loss (NOL) carryback (IRC 6511)
S. Zargaryan September20232023-OTA-425NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (taxpayer incarcerated, not an exception) (R&TC 19316)
D. Nosek September20232023-OTA-424NonprecedentialDemand penalty (R&TC 19133); filing enforcement fee (19254)
J. Rindlisbacher September20232023-OTA-423NonprecedentialInnocent spouse relief (R&TC 18533(b),(c),(f))
E. PorterSeptember20232023-OTA-422NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
B. Concannon and C. ConcannonSeptember20232023-OTA-421NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
Kriton CorporationSeptember20232023-OTA-420NonprecedentialReasonable officer compensation (reasonable compensation vs. dividend) (IRC 162); accuracy-related penalty (R&TC 19164; IRC 6662)
E. Montgomery and A. MontgomerySeptember20232023-OTA-419NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P. Simmons September20232023-OTA-418NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Nix September20232023-OTA-417NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
F. Deniston and P. DenistonSeptember20232023-OTA-415NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; Reg. 6654)
K. Sutherland September20232023-OTA-414NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (COVID-19) (R&TC 19316)
Square Inc. September20232023-OTA-412NonprecedentialOTA jurisdiction (administrative agency, purported claim for refund) (Gov. Code 15672; R&TC 19322, 19324)
M. Magana SCPSeptember20232023-OTA-411SCPNonprecedentialLate payment penalty (R&TC 19132)
J. Guzman and C. Guzman SCPSeptember20232023-OTA-410SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement
R. Romero and A. Romero SCPSeptember20232023-OTA-409SCPNonprecedentialFederal adjustments (social security benefits)
F. Mifsud and D. Mifsud SCPSeptember20232023-OTA-408SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
A. Vankayala and S. Vankayala SCPSeptember20232023-OTA-407SCPNonprecedentialDemand penalty (R&TC 19133); collection cost recovery fee (19254); interest abatement
M. Moradi SCPSeptember20232023-OTA-406SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Heller SCP September20232023-OTA-405SCPNonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
M. Murray and C. Murray SCPSeptember20232023-OTA-404SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. Wang SCPSeptember20232023-OTA-403SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
A. CuevaAugust20232023-OTA-389NonprecedentialEstimation 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. KomninosAugust20232023-OTA-388NonprecedentialResidency (R&TC 17014, 17041); California method; interest abatement
R. Rowden and C. RowdenAugust20232023-OTA-386NonprecedentialEstimated tax penalty (R&TC 19136)
E. Becker and A. BeckerAugust20232023-OTA-385NonprecedentialEstimated tax penalty (R&TC 19136)
T. MaceikoAugust20232023-OTA-383NonprecedentialLate filing penalty (R&TC 19131)
M. Weinstein and Y. WangAugust20232023-OTA-382NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. LoretoAugust20232023-OTA-380NonprecedentialEarned income tax credit (EITC); young child tax credit (YCTC)
N. SilverAugust20232023-OTA-378NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662)
R. SantosAugust20232023-OTA-377NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
M. Tanouye and S. TanouyeAugust20232023-OTA-376NonprecedentialFederal adjustments
Paradigm Publishing, Inc., CSBT Corp., and CSBT Enterprises, Inc.August20232023-OTA-375NonprecedentialClaim for reimbursement of fees and expenses (substantially justified) (R&TC 21013; IRC 7430)
T. SilvermanAugust20232023-OTA-374NonprecedentialLate payment penalty (R&TC 19132); interest abatement
S. RollinsonAugust20232023-OTA-373NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133)
O. LainezAugust20232023-OTA-372NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. MillsAugust20232023-OTA-370NonprecedentialInterest abatement
Golden Herb, LLC.August20232023-OTA-368NonprecedentialClaim for refund (specific grounds for refund must be stated) (R&TC 19322)
S. FloresAugust20232023-OTA-367NonprecedentialStatute of limitations on claim for refund (Covid-19) (R&TC 19306)
P. Rive and N. DvorakAugust20232023-OTA-366NonprecedentialEstimated tax penalty (R&TC 19136)
R. MortensenAugust20232023-OTA-365NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Gilbert and J. GilbertAugust20232023-OTA-364NonprecedentialFederal adjustments
B. Ben-Efraim and G. Ben-EfraimAugust20232023-OTA-363NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. Vazquez and A. VazquezAugust20232023-OTA-362NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. SauerAugust20232023-OTA-361NonprecedentialEstimation 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. RemingtonAugust20232023-OTA-360NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
More Than We Deserve, L.P.August20232023-OTA-359NonprecedentialDisregarded limited partnership (R&TC 23038); $800 annual minimum tax (R&TC 17935, 23153)
C. CollinsAugust20232023-OTA-357NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Mejia. and W. MejiaAugust20232023-OTA-356NonprecedentialInnocent spouse relief (conforming relief) (R&TC 18533(i))
M. Manuel and N. Manuel
August20232023-OTA-354NonprecedentialLate payment penalty (R&TC 19132)
R. Chavez and M. AlvarezAugust20232023-OTA-353NonprecedentialStatute of limitations on claim for refund (Covid-19) (R&TC 19306)
K. Rye and L. RyeAugust20232023-OTA-352NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. MeredithAugust20232023-OTA-351NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
N. Ramirez SCPAugust20232023-OTA-350SCPNonprecedentialEarned Income Tax Credit (EITC)
A. Davidson & M. Reha SCPAugust20232023-OTA-349SCPNonprecedentialStatute of limitations for FTB to issue NPA (R&TC 19057, 19059, 19060); federal adjustments
T. Usrey SCPAugust20232023-OTA-348SCPNonprecedentialFederal adjustments; accurracy-related penalty (R&TC 19164; IRC 6662)
Maximus (Maksemous) PFRAugust20232023-OTA-345NonprecedentialStandard for granting petition for rehearing
Maximus (Maksemous)August20232023-OTA-344NonprecedentialItemized deductions (dental expenses, unreimbursed employee expenses, education expenses) (R&TC 17201. 17076; IRC 67, 162)
Southern Minnesota Beet Sugar Cooperative PFRAugust20232023-OTA-343NonprecedentialStandard for granting petition for rehearing (contrary to law)
Southern Minnnesota Beet SugarAugust20232023-OTA-342PPrecedential 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 July20232023-OTA-341NonprecedentialInterest abatement
D. Campbell and E. CampbellJuly20232023-OTA-340NonprecedentialCommunity property (wages earned by nonresident spouse)
B. Patel and S. PatelJuly20232023-OTA-336NonprecedentialBad debt deduction (guarantor) (IRC 166)
M. Wong July20232023-OTA-335NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); collection cost recovery fee (R&TC 19254); interest abatement
L. Concepcion and J. ConcepcionJuly20232023-OTA-334NonprecedentialStatute 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. GavaldonJuly20232023-OTA-332NonprecedentialFederal adjustments
E. Hernandez July20232023-OTA-331NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662, 6664); interest abatement
Collectible Bonds, LLC July20232023-OTA-330NonprecedentialFederal adjustments
J. Gerber and D. GerberJuly20232023-OTA-328NonprecedentialLate payment penalty (R&TC 19132)
GF JA Investments Inc. July20232023-OTA-327NonprecedentialLate payment penalty (R&TC 19132)
D. Sullivan and M. SullivanJuly20232023-OTA-326NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
M. Barrett July20232023-OTA-325NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. McCarthy and S. McCarthyJuly20232023-OTA-324NonprecedentialOTA 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 July20232023-OTA-323NonprecedentialStatute of limitations on claim for refund (R&TC 19306); net operating loss (NOL) carryback (IRC 6511)
S. Singal and M. SingalJuly20232023-OTA-321NonprecedentialStatute 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 July20232023-OTA-320NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (Covid-19, pandemic) (R&TC 19316)
Treqen, LLC July20232023-OTA-319NonprecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); interest abatement
M. Kawecki and M. KaweckiJuly20232023-OTA-318NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Rivas July20232023-OTA-317NonprecedentialLow Emission Vehicle Carryover Credit (R&TC 17052.11, 23603)
V. Alamillo and L. JeffersJuly20232023-OTA-316NonprecedentialFederal adjustments
J. Cusenza and G. CusenzaJuly20232023-OTA-315NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. Baker and C. BakerJuly20232023-OTA-314NonprecedentialFederal adjustment
J. ScardinaJuly20232023-OTA-313NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (Covid-19) (R&TC 19316)
B. Hudson and M. Hudson
July20232023-OTA-312NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Sound and The Fury Gentle Films July20232023-OTA-311NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
D. Vargas and H. VargasJuly20232023-OTA-309NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Brewer and J. BrewerJuly20232023-OTA-308NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
M. Neuner and C. NeunerJuly20232023-OTA-307NonprecedentialLate payment penalty (R&TC 19132); interest abatement
Y. Asnani July20232023-OTA-306NonprecedentialLate filing penalty (R&TC 19131)
J. SmithJuly20232023-OTA-304NonprecedentialStatute of limitations on claim for refund (R&TC 19306); deposits (R&TC 19041.5, IRC 6603)
G. Starr and R. McConnell July20232023-OTA-303NonprecedentialFederal adjustments
D. Ipaktchian July20232023-OTA-301NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. WienerJuly20232023-OTA-300SCPNonprecedentialLate payment penalty (R&TC 19132)
L. HarrisJuly20232023-OTA-299SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. SabaJuly20232023-OTA-298SCPNonprecedentialLate filing penalty (R&TC 19131)
N. PropertJuly20232023-OTA-297SCPNonprecedentialFederal adjustments
S. QuartoJuly20232023-OTA-296SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
I. Kelly June20232023-OTA-291NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Montes and M. Hernandez June20232023-OTA-290NonprecedentialInterest abatement
L. Peterson and J. GalazaJune20232023-OTA-288NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement
B. Fogel and R. FogelJune20232023-OTA-287NonprecedentialStatute 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 June20232023-OTA-286NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
Shaprow Funding, LLCJune20232023-OTA-283NonprecedentialGross 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 June20232023-OTA-282NonprecedentialFederal adjustments (gambling income, gambling loss, gambling losses)
G. Bermudez June20232023-OTA-281NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. GriffinJune20232023-OTA-280NonprecedentialStatute of limitations on claim for refund (R&TC 19306); proper mailing; Covid-19
R. Burningham June20232023-OTA-279NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714)
A. Bhattal and B. BhattalJune20232023-OTA-278NonprecedentialAccuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
B. Valani and S. ValaniJune20232023-OTA-277NonprecedentialBusiness 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. SteinJune20232023-OTA-276NonprecedentialFederal adjustments; interest abatement
N. Rivas June20232023-OTA-275NonprecedentialEarned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
I. Thomas and L. ThomasJune20232023-OTA-274NonprecedentialFederal adjustments
J. Castro June20232023-OTA-273NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Black June20232023-OTA-272NonprecedentialFederal adjustments; interest abatement
J. Ragsdale June20232023-OTA-271NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
A. Ayala and L. AyalaJune20232023-OTA-270NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
F. GolshaniJune20232023-OTA-268NonprecedentialConstitutional 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 June20232023-OTA-266NonprecedentialEconomic substance; sham transaction; business purpose
D. GermanJune20232023-OTA-265NonprecedentialLate filing penalty (R&TC 19131); electronic payment (e-pay) penalty (R&TC 19011.5)
P. Pen June20232023-OTA-262SCPNonprecedentialRecycling equipment (RE) credit (R&TC 17052.14)
M. Ruiz June20232023-OTA-261SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Li June20232023-OTA-260SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
M. Fumagalli and R. Fumagalli June20232023-OTA-259SCPNonprecedentialFederal adjustments; interest abatement
B. Gendein and A. GendeinJune20232023-OTA-258SCPNonprecedentialLate payment penalty (R&TC 19132)
A. Arce June20232023-OTA-257SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Balderston and L. Shiozaki June20232023-OTA-256SCPNonprecedentialLate payment penalty (R&TC 19132)
O. Gelikman and G. Fisch June20232023-OTA-255SCP
NonprecedentialLate payment penalty (R&TC 19132)
J. Miller PFR June20232023-OTA-254
NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
J. Miller June20232023-OTA-253NonprecedentialFederal adjustments
J. O'Neill PFR June20232023-OTA-252NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
J. ONeill June20232023-OTA-251NonprecedentialFederal adjustments; frivolous appeal penalty (R&TC 19714)
TryOnApps Inc. PFRJune20232023-OTA-250NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, newly discovered evidence)
TryOnApps, Inc.June20232023-OTA-249NonprecedentialMinimum 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 PFRJune20232023-OTA-246NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, error of law during appeal proceedings)
G. Hardt June20232023-OTA-245NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
L. Pollack PFR June20232023-OTA-244NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
L. PollackJune20232023-OTA-243NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
C. GoldfarbMay20232023-OTA-242NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Saucedo May20232023-OTA-241NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Langdell and P. LangdellMay20232023-OTA-240NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
C. Li and Y. LuoMay20232023-OTA-238NonprecedentialPaid family leave (PFL) (Unemp. Ins. Code, ยง 3301; R&TC 17083)
K. Fermaglich and J. SandersMay20232023-OTA-237NonprecedentialLate filing penalty (R&TC 19131)
G. Pita May20232023-OTA-236NonprecedentialFederal adjustment; interest abatement
R. Hernandez and W. HernandezMay20232023-OTA-234NonprecedentialFederal adjustments (vehicle expenses, medical expenses, dividends, etc.); accuracy-related penalty (R&TC 19164; IRC 6662)
F. Bakhshian and M. BakhshianMay20232023-OTA-233NonprecedentialLate filing penalty (R&TC 19131)
B. Botelho May20232023-OTA-232NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. Sharp and C. SharpMay20232023-OTA-231NonprecedentialLate payment penalty (R&TC 19132)
M. France May20232023-OTA-230NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
K. HendersonMay20232023-OTA-229NonprecedentialValid 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. GuoMay20232023-OTA-228NonprecedentialFederal adjustment
D. Dobrilovic and D. DobrilovicMay20232023-OTA-227NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Avagyan and K. OganesyanMay20232023-OTA-226NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
D. Cervantes May20232023-OTA-223NonprecedentialFederal adjustments
R. Wingfield May20232023-OTA-220NonprecedentialInnocent spouse relief (18533 (b),(c),(i)); OTA jurisdiction (untimely protest of tax) (R&TC 19041, 19042)
C. Bone and A. BoneMay20232023-OTA-219NonprecedentialGross income (wages) (IRC 61); frivolous return penalty (R&TC 19179)
P. MartinezMay20232023-OTA-218NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Nash and D. NashMay20232023-OTA-217NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
R. Giron May20232023-OTA-216NonprecedentialFederal adjustments
J. Buehler and D. BuehlerMay20232023-OTA-215PPrecedentialOther state tax credit (OSTC)
C. Munoz May20232023-OTA-214NonprecedentialEarned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
S. Itliong May20232023-OTA-213NonprecedentialEstimation 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 May20232023-OTA-212NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability, COVID-19 (R&TC 19316)
J. Mota May20232023-OTA-211NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. Abrams May20232023-OTA-210NonprecedentialStatute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511)
W. Groves May20232023-OTA-209NonprecedentialInterest abatement
RJRSJ Properties LLC May20232023-OTA-208NonprecedentialLate filing penalty (R&TC 19131)
S. Chan May20232023-OTA-207NonprecedentialEstimated tax penalty (R&TC 19136); electronic payment (e-pay) penalty (R&TC 19011.5); interest abatement
S. Shiekh May20232023-OTA-206SCPNonprecedentialInterest abatement
A. Martin and N. MartinMay20232023-OTA-205SCPNonprecedentialFederal adjustment
S. Christian and J. ChristianMay20232023-OTA-204SCPNonprecedentialFederal adjustment; residency (R&TC 17041, 17014)
M. LaBossiere and P. LaBossiereMay20232023-OTA-203SCPNonprecedentialFederal adjustment
H. Duino May20232023-OTA-202SCPNonprecedentialLate payment penalty (R&TC 19132)
Texicon Inc.May20232023-OTA-201SCPNonprecedentialLate filing penalty (R&TC 19131); per-shareholder S corp. late filing penalty (R&TC 19172.5)
A. Greenboim and M. GreenboimMay20232023-OTA-200SCPNonprecedentialStatute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511)
L. Pollack PFR May20232023-OTA-199NonprecedentialStandard for granting petition for rehearing
L. Pollack May20232023-OTA-198NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
M. Loane and S. Loane PFRMay20232023-OTA-194NonprecedentialStandard for granting petition for rehearing
M. Loane and S. LoaneMay20232023-OTA-193NonprecedentialStatute 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 May20232023-OTA-190NonprecedentialStandard for granting petition for rehearing
G. Davis May20232023-OTA-189NonprecedentialClaim for refund (OTA jurisdiction, payment in full required) (R&TC 19322.1); residency (R&TC 17041, 17014)
D. Fusi PFR May20232023-OTA-188NonprecedentialStandard for granting petition for rehearing
D. Fusi May20232023-OTA-187NonprecedentialTheft loss deduction (IRC 165); accuracy-related penalty (R&TC 19164; IRC 6662)
O. Mozorov April20232023-OTA-186NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); late filing penalty (R&TC 19131)
M. Bartok and S. Tanakarnkorn April20232023-OTA-185NonprecedentialAlimony payments (IRC 71, 215)
M. Krauss and I. KraussApril20232023-OTA-184NonprecedentialCharitable contribution deduction (IRC 170)
G. Gonzalez April20232023-OTA-183NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Larkins April20232023-OTA-182NonprecedentialFederal adjustments
D. Knight April20232023-OTA-180NonprecedentialFederal adjustments (itemized deductions)
S. Ford and E. Perez April20232023-OTA-178NonprecedentialResidency (R&TC 17014; Reg. 17014)
R. Isley April20232023-OTA-177NonprecedentialLate filing penalty (R&TC 19131); post-amnesty penalty (R&TC 19777.5); interest abatement
M. WootenApril20232023-OTA-176NonprecedentialStatute of limitations on claim for refund (R&TC 19306); overpayment
S. Wildsmith April20232023-OTA-175NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. MizrahieApril20232023-OTA-174NonprecedentialFederal adjustments (mortgage interest, etc.); accuracy-related penalty (R&TC 19164; IRC 6662)
N. Mihai and J. MihaiApril20232023-OTA-173NonprecedentialInterest abatement
F. Kiss April20232023-OTA-172NonprecedentialEstimation 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 April20232023-OTA-171NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
D. Loober April20232023-OTA-170NonprecedentialCalifornia source income (R&TC 17041, 17954; Reg. 17951-4(c)); late filing penalty (R&TC 19131); interest abatement
T. Kubinski and N. Kubinski April20232023-OTA-169NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
ECS Federal HoldingApril20232023-OTA-168NonprecedentialLate filing penalty (R&TC 19131)
S. Sanchez April20232023-OTA-167NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. KelleyApril20232023-OTA-166NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Brautigam and N. BrautigamApril20232023-OTA-165NonprecedentialLate filing penalty (R&TC 19131)
I. Dieguez April20232023-OTA-164NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Russo and J. Russo April20232023-OTA-163NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Kruper April20232023-OTA-162NonprecedentialFederal adjustments
M. O'Donnell and P. McQuillen April20232023-OTA-161NonprecedentialLate payment penalty (R&TC 19132)
D. Hufford April20232023-OTA-160NonprecedentialLate filing penalty (R&TC 19131): interest abatement
V. NickerlApril20232023-OTA-159NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Pae April20232023-OTA-158NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
B. WalkerApril20232023-OTA-157SCPNonprecedentialCasualty loss (IRC 165)
R. Co and T. CoApril20232023-OTA-156SCPNonprecedentialAccuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
FXG Partners, Inc.April20232023-OTA-155SCPNonprecedentialLate filing penalty (R&TC 19131)
J. Biggam April20232023-OTA-154SCPNonprecedentialFederal adjustments (itemized deductions)
G. Glenn PFRApril20232023-OTA-153SCPNonprecedentialStandard for granting petition for rehearing
D. GlennApril20232023-OTA-152SCPNonprecedentialGross income (California residents) (R&TC 17041; IRC 61)
R. Nag and S. Rudd PFRApril20232023-OTA-151NonprecedentialStandard for granting petition for rehearing
R. Nag and S. Rudd April20232023-OTA-150PPrecedentialCapital 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 PFRApril20232023-OTA-149NonprecedentialStandard for granting petition for rehearing
S. Kim and D. KimApril20232023-OTA-148NonprecedentialLate payment penalty (R&TC 19132)
J. Ortiz and C. Ortiz PFR April20232023-OTA-147NonprecedentialStandard for granting petition for rehearing
J. Ortiz and C. OrtizApril20232023-OTA-146NonprecedentialFederal adjustments (capital gains)
M. Cyrus and B. CyrusMarch20232023-OTA-144NonprecedentialLate filing penalty (R&TC 19131)
S. Mitchell March20232023-OTA-141NonprecedentialClaim for reimbursement of fees and expenses (in relation to OTA appeal proceedings) (R&TC 21013)
A. Khilyuk March20232023-OTA-140NonprecedentialLate filing penalty (R&TC 19131)
J. Silva March20232023-OTA-139NonprecedentialInnocent spouse relief (R&TC 18533 (b),(c),(f))
R. Wilkinson and L. Fujii March20232023-OTA-138NonprecedentialStatute of limitations on claim for refund (equitable estoppel, equitable tolling) (R&TC 19306)
A. Tanya March20232023-OTA-137NonprecedentialLate payment penalty (R&TC 19132)
A. Goldstein March20232023-OTA-135NonprecedentialLate filing penalty (R&TC 19131)
A. Reynaud March20232023-OTA-134NonprecedentialJurisdiction (untimely protest) (R&TC 19042; Reg. 30104); innocent spouse relief (R&TC 18533(b)(c)(f)); revised liability (R&TC 19006(c))
R. Damico March20232023-OTA-133NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. RibnickMarch20232023-OTA-132NonprecedentialLate filing penalty (R&TC 19131)
S. Moore March20232023-OTA-131NonprecedentialJurisdiction (due process) (Reg. 30104); taxpayerbill of rights; financial hardship (R&TC 19112)
R. Pardo March20232023-OTA-130NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Tantuwaya and K. TantuwayaMarch20232023-OTA-129NonprecedentialGross income (R&TC 17071; IRC 61); deductions (depreciation, capital loss); innocent spouse relief (R&TC 18533 (b))
M. Thomas and K. ThomasMarch20232023-OTA-128NonprecedentialInnocent spouse relief (R&TC 18533 (b))
V. Karunaratne and C. Mallory March20232023-OTA-127NonprecedentialFederal adjustments; gross income, California taxable income (R&TC 17072, IRC 62, 63)
R. Ide March20232023-OTA-125NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Mika and D. Mika March20232023-OTA-124NonprecedentialLate filing penalty (R&TC 19131)
R. Binda and G. BindaMarch20232023-OTA-123NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Unovo, LLC March20232023-OTA-122NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Vazquez March20232023-OTA-121NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Dussault March20232023-OTA-120NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Moyer March20232023-OTA-119NonprecedentialStatute of limitations on claim for refund (net operating loss (NOL) carryback) (R&TC 19306; IRC 6511)
R. Lopez and C. LopezMarch20232023-OTA-118NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Augusta and S. HuynhMarch20232023-OTA-117NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316)
J. ProfetaMarch20232023-OTA-116NonprecedentialLate filing penalty (R&TC 19131)
C. Demir and A. DemirMarch20232023-OTA-115NonprecedentialEarly 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 March20232023-OTA-114SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. ClouseMarch20232023-OTA-113SCPNonprecedentialEstimation of income (business expenses, joint filing status) (R&TC 19087)
G. Luinenburg and S. Jacques March20232023-OTA-112SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19316)
D. RoseMarch20232023-OTA-111SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306; FTB Notice 2020-02)
J. SouzaMarch20232023-OTA-110SCPNonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement
S. Allinson March20232023-OTA-109SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
D. Glenn PFRMarch20232023-OTA-108SCPNonprecedentialStandard for granting petition for rehearing
D. GlennMarch20232023-OTA-107SCPNonprecedentialResidency (R&TC 17041); gross income (R&TC 17071; IRC 61)
C. Beatty PFR March20232023-OTA-106NonprecedentialStandard for granting petition for rehearing
C. BeattyMarch20232023-OTA-105NonprecedentialStatute of limitations on claim for refund (R&TC 19306); frivolous return penalty (OTA jurisdiction) (R&TC 19179)
M. MacLeod and K. MacLeodFebruary20232023-OTA-098NonprecedentialCharitable 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 LLCFebruary20232023-OTA-097NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty, LLC (19142, 19144); collection cost recovery fee (R&TC 19254)
J. BannonFebruary20232023-OTA-096PPrecedentialLate filing penalty (R&TC 19131)
Smarterfresh, LLCFebruary20232023-OTA-094NonprecedentialLate 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. MudgeFebruary20232023-OTA-093NonprecedentialFederal adjustments (mortgage interest, pension income); accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
L. Lese and J. LeseFebruary20232023-OTA-092NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Y. Bi and J. LiuFebruary20232023-OTA-091NonprecedentialEarned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
R. MorrisFebruary20232023-OTA-088NonprecedentialStatute 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. BurninghamFebruary20232023-OTA-086NonprecedentialEstimation 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. DesaiFebruary20232023-OTA-083NonprecedentialLate filing penalty (R&TC 19131)
C. Lymn and J. ChengFebruary20232023-OTA-082NonprecedentialInterest abatement
M. Wadhwa and P. WadhwaFebruary20232023-OTA-081NonprecedentialGross income, paid family leave (PFL), pregnancy disability leave (PDL) (Un. Ins. Code 2601, 3301; R&TC 17083); interest abatement
D. CrosbyFebruary20232023-OTA-080NonprecedentialFederal adjustment (pension/ annuity income); interest abatement
H. Foyt and B. FoytFebruary20232023-OTA-079NonprecedentialStatute of limitations on claim for refund (R&TC 19306
K. SadlerFebruary20232023-OTA-078NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. Stringfellow and R. CopeFebruary20232023-OTA-077NonprecedentialFederal adjustments; late filing penalty (R&TC 19131)
B. Wong and N. WongFebruary20232023-OTA-076NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
J. SemmelFebruary20232023-OTA-075NonprecedentialCalifornia method for taxing part-year resident (R&TC 17041)
M. HoodFebruary20232023-OTA-074NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
R. DiggeleFebruary20232023-OTA-073NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement
G. TorresFebruary20232023-OTA-072NonprecedentialFederal adjustments
D. Garay and E. GarayFebruary20232023-OTA-071NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. WillisFebruary20232023-OTA-070NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. SmithFebruary20232023-OTA-069PPrecedentialUnitary 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. EvansFebruary20232023-OTA-068NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
L. Erickson and J. EricksonFebruary20232023-OTA-067NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. YoonFebruary20232023-OTA-066NonprecedentialFederal adjustments (itemized deductions, gifts, home office, travel, meals, education)
D. Adkisson and M. AdkissonFebruary20232023-OTA-065NonprecedentialFederal adjustments
B. Lovazzano and T. LovazzanoFebruary20232023-OTA-064NonprecedentialLate payment penalty (R&TC 19132)
S. WinstonFebruary20232023-OTA-063NonprecedentialEstimation 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. CarnevaleFebruary20232023-OTA-062NonprecedentialFederal adjustments
J. DoggettFebruary20232023-OTA-060NonprecedentialCalifornia source income (compensation for services vs signing bonus) (R&TC 17041, 17951; Reg. 17951-5)
O. IschopFebruary20232023-OTA-059NonprecedentialEarned income tax credit (EITC) (R&TC 17052; IRC 32)
R. SantosFebruary20232023-OTA-057NonprecedentialEstimation of income (R&TC 19087)
C. AlbrightFebruary20232023-OTA-056NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. GimbelFebruary20232023-OTA-055NonprecedentialLate payment penalty (R&TC 19132)
J. ChoiFebruary20232023-OTA-054SCPNonprecedentialFederal adjustments
P. Jones and A. JonesFebruary20232023-OTA-053SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
J. Baglin and L. BaglinFebruary20232023-OTA-052SCPNonprecedentialFederal adjustments (interest income, taxable dividends, other income, securities income)
P. Williamson and D. WilliamsonFebruary20232023-OTA-050SCPNonprecedentialLate payment penalty (R&TC 19132)
R. GastonFebruary20232023-OTA-049SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. ClarkFebruary20232023-OTA-048SCPNonprecedentialDemand penalty (R&TC 19133)
R. Agrawal and S. AgrawalFebruary20232023-OTA-047SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
N. Welyhorskyj and S. EvansFebruary20232023-OTA-046SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
R. ThompsonFebruary20232023-OTA-045SCPNonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
Jai Maa Properties, LLCFebruary20232023-OTA-044SCPNonprecedentialLate 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. SullinsFebruary20232023-OTA-043SCPNonprecedentialLate payment penalty (R&TC 19132)
A. BunyiJanuary 20232023-OTA-042
NonprecedentialFederal adjustments
A. WilliamsJanuary 20232023-OTA-041P
PrecedentialCalifornia method
C. Gaytan and K. GaytanJanuary 20232023-OTA-040
NonprecedentialFederal adjustments
R. Noble and M. NobleJanuary 20232023-OTA-039
NonprecedentialStatute of limitations on claim for refund (R&TC 19306, 19312)
A. Moshe Hai and S. Moshe Hai January 20232023-OTA-038
NonprecedentialLate filing penalty (R&TC 19131)
C. HyattJanuary 20232023-OTA-037
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); overpayment
M. Ali and E. YounisJanuary 20232023-OTA-036
NonprecedentialInnocent spouse relief (R&TC 18533(b), (c))
Z. FieldsJanuary 20232023-OTA-035
NonprecedentialFederal adjustments
G. OlegarioJanuary 20232023-OTA-034
NonprecedentialFederal adjustments
S. KleinJanuary 20232023-OTA-033
NonprecedentialLate 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. HarmonJanuary 20232023-OTA-032
NonprecedentialLate filing penalty (R&TC 19131)
N. HarperJanuary 20232023-OTA-031
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. BrothertonJanuary 20232023-OTA-030
NonprecedentialEstimation of income (R&TC 19087); frivolous appeal penalty (R&TC 19714; Reg. 30217)
M. JohnsonJanuary 20232023-OTA-029
NonprecedentialLate filing penalty (R&TC 19131)
R. JimenezJanuary 20232023-OTA-028
NonprecedentialWater conservation credit (carryover) (R&TC 17052.8)
P. Bruce and J. BruceJanuary 20232023-OTA-027
NonprecedentialSolar energy credit (carryover) (R&TC 17052.5)
M. Lamore and S. LamoreJanuary 20232023-OTA-026
NonprecedentialLate filing penalty (R&TC 19131); interest abatement
C. NunezJanuary 20232023-OTA-025
NonprecedentialEstimation 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. MitroJanuary 20232023-OTA-024
NonprecedentialLate payment penalty (R&TC 19132)
J. Black and T. BlackJanuary 20232023-OTA-023P
PrecedentialFederal adjustments
R. Schneider and P. SchneiderJanuary 20232023-OTA-022
NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
Eugene Pitnick Family Trust January 20232023-OTA-021
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. McQuigginJanuary 20232023-OTA-020
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254)
R. MercadoJanuary 20232023-OTA-019
NonprecedentialEstimation of income (R&TC 19087)
A. Patel and B. PatelJanuary 20232023-OTA-017
NonprecedentialLate filing penalty (R&TC 19131)
J. AlfaroJanuary 20232023-OTA-015SCP
NonprecedentialEarned income tax credit (EITC)
Agri-Turf Distributing, LLCJanuary 20232023-OTA-014SCP
NonprecedentialUnderpayment of estimated LLC fee penalty (R&TC 17942)
C. HultenJanuary 20232023-OTA-013SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. DeguzmanJanuary 20232023-OTA-012SCP
NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
J. RymanJanuary 20232023-OTA-011SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
E. AufdermaurJanuary 20232023-OTA-010SCP
NonprecedentialEstimation 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. AuerbachJanuary 20232023-OTA-009SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
L. Carpenter and C. CarpenterJanuary 20232023-OTA-008SCP
NonprecedentialStatute of limitations for FTB to issue a notice of proposed assessment (NPA) (R&TC 19057, 19066); interest abatement
J. SamsJanuary 20232023-OTA-007SCP
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Gottstein PFR January 20232023-OTA-006
NonprecedentialStandard for granting petition for rehearing
C. GottsteinJanuary 20232023-OTA-005
NonprecedentialEstimation 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. KuanJanuary 20232023-OTA-002
NonprecedentialStandard for granting petition for rehearing
C. Kuan and S. KuanJanuary 20232023-OTA-001
NonprecedentialCalifornia method