2023 Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
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