2023 Precedential Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
K. EldarNovember20232023-OTA-520PPrecedentialUnreported taxable sales (jewelry store)
B. SenehiOctober20232023-OTA-446PPrecedentialUnreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597); statute of limitations for CDTFA to issue NOD (R&TC 6487)
Corona Motors, Inc.September20232023-OTA-401PPrecedentialFraud penalty (R&TC 6485); unreported taxable sales (used car business); excess tax reimbursement (R&TC 6901.5; Reg. 1700(b)(1)); unrecorded taxable sales (used car business)
B. TreyzonSeptember20232023-OTA-399PPrecedentialResponsible person liability (R&TC 6829)
East Coast Foods Inc.June20232023-OTA-289PPrecedentialBankruptcy (automatic stay) (IRC 362); bankruptcy court jurisdiction (concurrent, exclusive); unreported taxable sales (restaurant)
Adventures By The Sea OpinionJune20232023-OTA-284PPrecedentialUnreported taxable sales (kayak rentals); lease (R&TC 6006.3; Reg. 1660); tax-paid lease (R&TC 6006, 6010; Reg. 1660); taxable lease, nontaxable transportation; interest abatement
R. FarrellFebruary 20232023-OTA-095PPrecedentialResponsible person liability (R&TC 6829); fraud penalty (R&TC 6485)