2023 Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
A. BunyiJanuary 20232023-OTA-042
NonprecedentialFederal adjustments
A. WilliamsJanuary 20232023-OTA-041P
Pending 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
Pending 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