| T. Maples | October | 2024 | 2024-OTA-576 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Novogradac and B. Forsberg-Novogradac (Dec'd) | October | 2024 | 2024-OTA-575 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| A. Maxwell and J. Fauteux | October | 2024 | 2024-OTA-574 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| F. Beer | October | 2024 | 2024-OTA-573 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Pinto and K. Minorgan | October | 2024 | 2024-OTA-572 | Nonprecedential | Deferral of capital gain property (IRC 1400Z-1, 1400Z-2; R&TC 17024.5) |
| Murrieta Commercial Land Properties #2 | October | 2024 | 2024-OTA-571 | Nonprecedential | Per partner late filing penalty (R&TC 19172) |
| P. Shiah and Y. Chen | October | 2024 | 2024-OTA-570 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| C. Sawdye and J. Morisano | October | 2024 | 2024-OTA-569 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Singh | October | 2024 | 2024-OTA-568 | Nonprecedential | Federal adjustment |
| J. Rodino | October | 2024 | 2024-OTA-567 | Nonprecedential | Ridesharing credit (R&TC 17053, 23605) |
| Meridian Industries, Inc. | October | 2024 | 2024-OTA-566 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| C. Alaniz | October | 2024 | 2024-OTA-565 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (appellant did not provide physician’s affidavit) (R&TC 19316) |
| H. Kumar and A. Kumar | October | 2024 | 2024-OTA-563 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| P. Diochon and S. Diochon | October | 2024 | 2024-OTA-562 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); last known address (R&TC 18416) |
| S. Hernandez | October | 2024 | 2024-OTA-561 | Nonprecedential | Ridesharing credit (R&TC 17053); young infant credit (R&TC 17052.20) |
| W. Heiman | October | 2024 | 2024-OTA-560 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Norris and S. Zapp | October | 2024 | 2024-OTA-558 | Nonprecedential | Federal adjustments |
| V. Devall | October | 2024 | 2024-OTA-556 | Nonprecedential | Federal adjustments |
| A. Kochhar and S. Kochhar | October | 2024 | 2024-OTA-555 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136; IRC 6654) |
| M. Wang and E. Wang | October | 2024 | 2024-OTA-554 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| C. Reza | October | 2024 | 2024-OTA-553 | Nonprecedential | Late payment penalty (R&TC 19132) |
| W. Maier | October | 2024 | 2024-OTA-552 | Nonprecedential | Federal adjustment |
| L. Vanpelt and M. Vanpelt | October | 2024 | 2024-OTA-551 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Clearview Healthcare Holdings, LLC. | October | 2024 | 2024-OTA-550 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136: IRC 6654) |
| D. Fernandes and M. Fernandes | October | 2024 | 2024-OTA-549 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| Damle Consulting, Inc. | October | 2024 | 2024-OTA-548 | Nonprecedential | Late payment penalty (R&TC 19132) |
| S. Lim and D. Wong | October | 2024 | 2024-OTA-547 | Nonprecedential | Late filing penalty (R&TC 19131) |
| L. Slivinsky | October | 2024 | 2024-OTA-546 | Nonprecedential | Federal adjustments |
| F. Escheman and N. Escheman | October | 2024 | 2024-OTA-545 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Tapatio Foods LLC | October | 2024 | 2024-OTA-544 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| B. Menendez | October | 2024 | 2024-OTA-543 | Nonprecedential | Claim of right credit/deduction (unrestricted right) (R&TC 17049; IRC 1341) |
| J. Puschell and D. Puschell | October | 2024 | 2024-OTA-542 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057); federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| L. Brancolino | October | 2024 | 2024-OTA-541 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133) |
| P. Phibbs and C. Phibbs | October | 2024 | 2024-OTA-540 | Nonprecedential | Late payment penalty (R&TC 19132) |
| H. Rabbie and L. Jazayeri | October | 2024 | 2024-OTA-539 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| A. Scott and S. Scott | October | 2024 | 2024-OTA-536 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| H. Yun and H.Y. Seo | October | 2024 | 2024-OTA-535 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| T. Reen and P. Nanda-Reen | October | 2024 | 2024-OTA-533 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| L. Edelberg and M. Cardas | October | 2024 | 2024-OTA-532 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| A. Gall | October | 2024 | 2024-OTA-531 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| C. Yates | October | 2024 | 2024-OTA-530 | Nonprecedential | Federal adjustments; interest abatement |
| A. Shaknazaryan | October | 2024 | 2024-OTA-529 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Teague | October | 2024 | 2024-OTA-528 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| S. Pisanis and B. Pisanis | October | 2024 | 2024-OTA-527 | Nonprecedential | Federal adjustments; statute of limitations for FTB to issue NPA (R&TC 19060) |
| S.E. Shebley-Jonard and S.L. Shebley-Jonard | October | 2024 | 2024-OTA-526 | Nonprecedential | Low-emission vehicle credit (R&TC 17052.11) |
| B. Ricci | October | 2024 | 2024-OTA-525 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Marketing Holdings, Inc. | October | 2024 | 2024-OTA-523 | Nonprecedential | Late filing penalty (R&TC 19131); per shareholder late filing penalty (S corporation) (R&TC 19172.5) |
| US Acquireco Inc | October | 2024 | 2024-OTA-522 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142) |
| A. Ajith | October | 2024 | 2024-OTA-521 | Nonprecedential | Residency (R&TC 17014, 17041); domicile |
| W. Baker | October | 2024 | 2024-OTA-520 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Fischer (Dec'd) | October | 2024 | 2024-OTA-518P | Pending Precedential | Statute of limitations on claim for refund (R&TC 19306); financial disability exception does not include any period after taxpayer's death (R&TC 19316) |
| R. Byrd and C. Nelson-Byrd | October | 2024 | 2024-OTA-517 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Tutman and E. Tutman | October | 2024 | 2024-OTA-516 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| A. Sinha and R. Singh | October | 2024 | 2024-OTA-515 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; Reg. 6654) |
| D. Jansma | October | 2024 | 2024-OTA-514 | Nonprecedential | OTA jurisdiction (appellant mistakenly submitted appeal letter to FTB, not OTA) (R&TC 19324; Reg. 30202, 30203, 30103) |
| M. Lachtman | October | 2024 | 2024-OTA-513 | Nonprecedential | Late filing penalty (R&TC 19131) |
| The Muhs 1992 Partnership | October | 2024 | 2024-OTA-512 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| M. Penrod | October | 2024 | 2024-OTA-511 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Sullivan and M. Sullivan | October | 2024 | 2024-OTA-510 | Nonprecedential | Federal adjustments |
| B. Tajami | October | 2024 | 2024-OTA-509 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Montaga | October | 2024 | 2024-OTA-508 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; Reg. 6662) |
| M. Head and V. Head | October | 2024 | 2024-OTA-507 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Vendome Investments, LLC. | October | 2024 | 2024-OTA-506 | Nonprecedential | Per partner (member) late filing penalty (LLC) (R&TC 19172); late payment penalty (R&TC 19132); interest abatement |
| C. Bento | October | 2024 | 2024-OTA-505 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A6 Group LLC. | October | 2024 | 2024-OTA-504 | Nonprecedential | Late payment penalty (R&TC 19132) |
| V. Mitsicourides | October | 2024 | 2024-OTA-502 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| P. McCallum | October | 2024 | 2024-OTA-501 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| A. Rubio and T. Rubio | October | 2024 | 2024-OTA-500 | Nonprecedential | Late filing penalty (R&TC 19131) |
| C. Rose | October | 2024 | 2024-OTA-499 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254) |
| D. Hilt | October | 2024 | 2024-OTA-498 | Nonprecedential | Statute of limitations on claim for refund (R&RC 19306); financial disability (R&TC 19316) |
| Hin Land Investment LTD | October | 2024 | 2024-OTA-497 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| N. Gardner | October | 2024 | 2024-OTA-496 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Taqueria Los Magueyes, LLC. | October | 2024 | 2024-OTA-495 | Nonprecedential | Late filing penalty (R&TC 19131); per shareholder late filing penalty (R&TC 19172.5); estimated tax penalty (corporation) (R&TC 19142, 19144) |
| G. Legaspi and E. Legaspi | October | 2024 | 2024-OTA-494 | Nonprecedential | Late payment penalty (R&TC 19132); one-time abatement for a timeliness penalty not applicable (R&TC 19132.5); interest abatement |
| M. Kumar | October | 2024 | 2024-OTA-493 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Thomas | October | 2024 | 2024-OTA-490 | Nonprecedential | Federal adjustments; interest abatement |
| M. Barnhart | October | 2024 | 2024-OTA-489 | Nonprecedential | Late filing penalty (R&TC 19131) |
| D. Lam | October | 2024 | 2024-OTA-488 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Tam and A. Tam | October | 2024 | 2024-OTA-487 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| S. Ward | October | 2024 | 2024-OTA-486 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| E. Kuhlman | October | 2024 | 2024-OTA-485 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Singh | October | 2024 | 2024-OTA-484SCP | Nonprecedential | Estimation of income (mortgage interest) (R&TC 19087) |
| T. Harrington and G. Harrington | October | 2024 | 2024-OTA-483SCP | Nonprecedential | Late payment penalty(R&TC 19132); interest abatement |
| S. Pal and W. Pal | October | 2024 | 2024-OTA-482SCP | Nonprecedential | Federal adjustments |
| Witty Acronym, LLC. | October | 2024 | 2024-OTA-481SCP | Nonprecedential | Per-partner late filing penalty (R&TC 19172); late payment penalty (R&TC 19132) |
| Grandview House Inc. | October | 2024 | 2024-OTA-480SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144); interest abatement |
| Estate of D. Klingman (Dec'd) | October | 2024 | 2024-OTA-479SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| C. Rognile | October | 2024 | 2024-OTA-478SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| W. Loucka | October | 2024 | 2024-OTA-477SCP | Nonprecedential | Gross income (adjusted gross income) (IRC 61); itemized deductions (investment expenses); interest abatement |
| Williford Commercial Properties, L.P. | October | 2024 | 2024-OTA-476SCP | Nonprecedential | Late filing penalty (R&TC 19131); per-partner late filing penalty (R&TC 19172) |
| D. Vargas and M. Vargas | October | 2024 | 2024-OTA-475SCP | Nonprecedential | Late filing penalty (R&TC 19131); collection cost recovery fee (R&TC 19254); interest abatement |
| A. Wardak and H. Wardak - PFR | October | 2024 | 2024-OTA-474SCP | Nonprecedential | Standard for granting petition for rehearing (irregularity in proceedings) |
| M. Bowen | October | 2024 | 2024-OTA-473SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Wardak and H. Wardak - PFR | October | 2024 | 2024-OTA-472SCP | Nonprecedential | Standard for granting petition for rehearing (irregularity in proceedings) |
| A. Wardak and H. Wardak | October | 2024 | 2024-OTA-471SCP | Nonprecedential | Federal adjustments (miscellaneous itemized deductions) |
| R. Torres - PFR | October | 2024 | 2024-OTA-470 | Nonprecedential | Standard for granting petition for rehearing (irregularity in proceedings) |
| R. Torres | October | 2024 | 2024-OTA-469 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| J. Axelrod - PFR | October | 2024 | 2024-OTA-468 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| J. Axelrod | October | 2024 | 2024-OTA-467 | Nonprecedential | Late payment penalty (R&TC 19132) |
| S.W.S. Realty, LLC; M. Shoraka and K. Shoraka; S. Shoraka; B. Shoraka; S. Shidfar; J. Varjavand - PFR | October | 2024 | 2024-OTA-466 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law, error in law) |
| S.W.S. Realty, LLC; M. Shoraka and K. Shoraka; S. Shoraka; B. Shoraka; S. Shidfar; J. Varjavand | October | 2024 | 2024-OTA-465 | Nonprecedential | Like-kind exchange (IRC 1031) |
| R. Lemus and K. Zepeda - PFR | October | 2024 | 2024-OTA-462 | Nonprecedential | Standard for granting petition for rehearing |
| R. Lemus and K. Zepeda | October | 2024 | 2024-OTA-461 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| S. Gonzalez - PFR | October | 2024 | 2024-OTA-460 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law, error in law) |
| S. Gonzalez | October | 2024 | 2024-OTA-459 | 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; frivolous appeal penalty (R&TC 19714) |
| S. Dhawan and A. Dhawan - PFR | October | 2024 | 2024-OTA-452 | Nonprecedential | Standard for granting petition for rehearing (contrary to law, insufficient evidence) |
| S. Dhawan and A. Dhawan | October | 2024 | 2024-OTA-451 | Nonprecedential | Stock options and restricted stock units (ordinary income vs. capital gain) (IRC 83(b) election) (IRC 83, 421, 422, 423 ) |
| H. Motu - PFR | October | 2024 | 2024-OTA-450 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| H. Motu | October | 2024 | 2024-OTA-449 | Nonprecedential | Gross income (IRC 61) |
| H. Ji - PFR | October | 2024 | 2024-OTA-448 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| H. Ji | October | 2024 | 2024-OTA-447 | Nonprecedential | California subtraction (distribution from S corporation is taxable to shareholder) (IRC 1363, 1366) |
| M. Daker | September | 2024 | 2024-OTA-446 | Nonprecedential | Late payment penalty (R&TC 19132) |
| T. Hast and C. Hast | September | 2024 | 2024-OTA-444 | Nonprecedential | Federal adjustments |
| W. Haley and J. Haley | September | 2024 | 2024-OTA-443 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| W. Kendall | September | 2024 | 2024-OTA-441 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Damour | September | 2024 | 2024-OTA-440 | Nonprecedential | Gross income (wages) (IRC 61); frivolous appeal penalty (R&TC 19714) |
| J. Arce | September | 2024 | 2024-OTA-439 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. James | September | 2024 | 2024-OTA-438 | Nonprecedential | Accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| K. Kanfoudi | September | 2024 | 2024-OTA-436 | Nonprecedential | Late payment penalty (R&TC 19132) |
| C. Goldstein | September | 2024 | 2024-OTA-435 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Ross | September | 2024 | 2024-OTA-434 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| G. Lo and C. Lo | September | 2024 | 2024-OTA-432 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| R. Scofield (Dec'd) | September | 2024 | 2024-OTA-431 | Nonprecedential | Late filing penalty (R&TC 19131) |
| M. Gallegos and D. Gallegos | September | 2024 | 2024-OTA-430 | Nonprecedential | Federal adjustment |
| D. Malwah | September | 2024 | 2024-OTA-429 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| D. Hazara and J. Kaur | September | 2024 | 2024-OTA-428 | Nonprecedential | Federal adjustment; bankruptcy |
| J. Gloss | September | 2024 | 2024-OTA-426 | Nonprecedential | Gross income (pension income) (IRC 61) |
| J. Green | September | 2024 | 2024-OTA-425 | Nonprecedential | Late filing penalty (R&TC 19131) |
| C. Clover | September | 2024 | 2024-OTA-424 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Gerdes | September | 2024 | 2024-OTA-423 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Moore | September | 2024 | 2024-OTA-422 | Nonprecedential | Estimation of income (R&TC 19087) |
| B. Tanahuvia | September | 2024 | 2024-OTA-421 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Yafeh | September | 2024 | 2024-OTA-420 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Z. Chen | September | 2024 | 2024-OTA-419 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Ziemann and J. Rhodes | September | 2024 | 2024-OTA-418 | Nonprecedential | Late payment penalty (R&TC 19132); late filing penalty (R&TC 19131) |
| L. Wittlinger and G. Wittlinger | September | 2024 | 2024-OTA-417 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Hall | September | 2024 | 2024-OTA-416 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (COVID-19) (R&TC 19316) |
| J. De Leon | September | 2024 | 2024-OTA-415 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Gatewood Corporation | September | 2024 | 2024-OTA-414P | Pending Precedential | Economic substance |
| G. Heredia | September | 2024 | 2024-OTA-413 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); first-time abatement (19132.5) |
| Latara Enterprise, Inc. | September | 2024 | 2024-OTA-412 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Calabria and C. Stewart | September | 2024 | 2024-OTA-410 | Nonprecedential | Foreign taxes paid (not deductible for California purposes) (R&TC 17220; IRC 164) |
| A. Sanchez Flores and T. Sanchez | September | 2024 | 2024-OTA-409 | Nonprecedential | Gross income (wages) (IRC 61); frivolous appeal penalty (R&TC 19714) |
| J. Komarek (Dec'd) | September | 2024 | 2024-OTA-408 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| S. Scurich | September | 2024 | 2024-OTA-407 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| H. Yi and M. Zhou | September | 2024 | 2024-OTA-406 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| Larry H. Miller GST Trust | September | 2024 | 2024-OTA-405 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Living Foods, LLC | September | 2024 | 2024-OTA-404 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Smith | September | 2024 | 2024-OTA-403 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| M. Woellert | September | 2024 | 2024-OTA-402 | Nonprecedential | Federal adjustment |
| M. Briggs | September | 2024 | 2024-OTA-401 | Nonprecedential | Statute of limitations on claim for refund (federal adjustment) (R&TC 19306, 19311); overcollection |
| J. Gamper and E. Gamper | September | 2024 | 2024-OTA-400SCP | Nonprecedential | Federal adjustment (gambling winnings) |
| A. Malekshahi and A. Assmar | September | 2024 | 2024-OTA-399SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| P. Mrkaich and S. Mrkaich | September | 2024 | 2024-OTA-398SCP | Nonprecedential | Interest abatement |
| P. Coto | September | 2024 | 2024-OTA-397SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Hasso and M. Mikhaeel - PFR | September | 2024 | 2024-OTA-396SCP | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence) |
| E. Hasso and M. Mikhaeel | September | 2024 | 2024-OTA-395SCP | Nonprecedential | Federal gross income (Schedule CA adjustment) (IRC 61); financial hardship |
| P. McNicoll - PFR | September | 2024 | 2024-OTA-392 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence) |
| P. McNicoll | September | 2024 | 2024-OTA-391 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| M. Winters and A. Jenks - PFR | September | 2024 | 2024-OTA-382 | Nonprecedential | Standard for granting petition for rehearing |
| M. Winters and A. Jenks | September | 2024 | 2024-OTA-381 | Nonprecedential | Other state tax credit (OSTC) (R&TC 18001); unreimbursed employee business expenses; miscellaneous itemized deductions |
| M. Lynch - PFR | September | 2024 | 2024-OTA-380 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law, error in law) |
| M. Lynch | September | 2024 | 2024-OTA-379 | Nonprecedential | Gross income (wages) (IRC 61); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714) |
| S. Mather and N. Mather - PFR | September | 2024 | 2024-OTA-378P | Pending Precedential | Standard for granting petition for rehearing (irregularity in proceedings, accident or surprise, contrary to law, insufficient evidence) |
| S. Mather and N. Mather | September | 2024 | 2024-OTA-377P | Pending Precedential | Other state tax credit (OSTC) (paid to another state) (R&TC 18001) |
| H. Hamedani | August | 2024 | 2024-OTA-375 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Erman and B. Erman | August | 2024 | 2024-OTA-374 | Nonprecedential | Gross income (IRC 61); frivolous appeal penalty (R&TC 197614; Reg. 30217) |
| A. Azure | August | 2024 | 2024-OTA-373 | Nonprecedential | Statute of limitations on claim for refund |
| A. Matharu and J. Matharu | August | 2024 | 2024-OTA-372 | Nonprecedential | Federal adjustments; accuracy related penalty (R&TC 19164; IRC 6662); interest abatement |
| P. Elsbree and K. Elsbree | August | 2024 | 2024-OTA-371 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Conway and L. Conway | August | 2024 | 2024-OTA-370 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| O. Tran and T. Tran | August | 2024 | 2024-OTA-369 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement |
| L. Smith | August | 2024 | 2024-OTA-368 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| G. Anderson and S. Anderson | August | 2024 | 2024-OTA-367 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Cisneros and R. Cisneros | August | 2024 | 2024-OTA-365 | Nonprecedential | OTA jurisdiction (requirement that taxpayer file a valid claim for refund) (R&TC 19322; Reg. 30103) |
| E. Manvelyan and A. Garibyan | August | 2024 | 2024-OTA-364 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Poli | August | 2024 | 2024-OTA-363 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Seymour and M. Seymour | August | 2024 | 2024-OTA-362 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Pastores and E. Garcia | August | 2024 | 2024-OTA-361 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Carter and P. Carter | August | 2024 | 2024-OTA-360 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Hinson and B. Reed | August | 2024 | 2024-OTA-359 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Estepa and F. Estepa (Dec'd) | August | 2024 | 2024-OTA-358 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Buscaglio | August | 2024 | 2024-OTA-357 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Gonzalez Ortiz | August | 2024 | 2024-OTA-356 | Nonprecedential | Earned income tax credit (EITC); young child tax credit (YCTC) |
| E. Esplin and M. Esplin | August | 2024 | 2024-OTA-355 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Gillotti | August | 2024 | 2024-OTA-354 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| K. Clark | August | 2024 | 2024-OTA-352 | Nonprecedential | Late payment penalty (R&TC 19132) |
| K. Bailey | August | 2024 | 2024-OTA-351 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| J. Ramirez and M. Palomino | August | 2024 | 2024-OTA-350 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Perez | August | 2024 | 2024-OTA-349 | Nonprecedential | Statute of limitations on claim for refund (overpayment) (R&TC 19306) |
| R. Gaines | August | 2024 | 2024-OTA-348 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Maleh and S. Maleh | August | 2024 | 2024-OTA-347 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement |
| D. Ramirez | August | 2024 | 2024-OTA-346 | Nonprecedential | Gross income/ adjusted gross income (subtraction) (IRC 61); burden of proof. |
| J. Weber | August | 2024 | 2024-OTA-345 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| P. Patel and V. Patel | August | 2024 | 2024-OTA-343 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Ornstein | August | 2024 | 2024-OTA-342 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| M. Boerner | August | 2024 | 2024-OTA-341 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Trenev | August | 2024 | 2024-OTA-340 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Bays and L. Bays | August | 2024 | 2024-OTA-339 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); COVID-19 |
| D. Walker | August | 2024 | 2024-OTA-338 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Mauldwin and B. Mauldwin | August | 2024 | 2024-OTA-337 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Weinstein and C. Weinstein | August | 2024 | 2024-OTA-335 | Nonprecedential | Adjusted basis |
| Beauty Products Direct | August | 2024 | 2024-OTA-334SCP | Nonprecedential | Late filing penalty (R&TC 19131); late payment penalty (R&TC 19132); demand penalty (R&TC 19133); underpayment of estimated LLC fee penalty (R&TC 17942); interest abatement |
| S. E. Gill and S. C. Gill | August | 2024 | 2024-OTA-333SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| Z. Habash | August | 2024 | 2024-OTA-332SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Zanazanian | August | 2024 | 2024-OTA-331SCP | Nonprecedential | Federal adjustments |
| J. Smith and M. Garcia Smith | August | 2024 | 2024-OTA-330SCP | Nonprecedential | Interest abatement |
| D. Keithly | August | 2024 | 2024-OTA-329SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Grady | August | 2024 | 2024-OTA-328SCP | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| M. Shapiro and C. Shapiro | August | 2024 | 2024-OTA-327SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| R. Weaver and M. Weaver | August | 2024 | 2024-OTA-326SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Stern | August | 2024 | 2024-OTA-325SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Abrahami | August | 2024 | 2024-OTA-324SCP | Nonprecedential | Estimation of income (mortgage interest payments) (R&TC 19087); late filing penalty (R&TC 19131); interest abatement |
| K. Shah | August | 2024 | 2024-OTA-323SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Bruley | August | 2024 | 2024-OTA-322SCP | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| Silverado Lodging Co., LLC; C.V. Patel; K.C. Patel; J.V. Patel; and J.A. Patel- PFR | August | 2024 | 2024-OTA-321 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| Silverado Lodging Co., LLC; C.V. Patel; K.C. Patel; J.V. Patel; and J.A. Patel | August | 2024 | 2024-OTA-320 | Nonprecedential | Like-kind exchange (exchange requirement, substance over form) (IRC 1031) |
| C. Parkes - PFR | August | 2024 | 2024-OTA-319 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| C. Parkes | August | 2024 | 2024-OTA-318 | Nonprecedential | Flow-through partnership losses (dividend distributions vs loans); incorporated pocketbook theory |
| S & I Construction, Inc. - PFR | August | 2024 | 2024-OTA-317 | Nonprecedential | Standard for granting petition for rehearing (accident or surprise; insufficient evidence) |
| S & I Construction, Inc. | August | 2024 | 2024-OTA-316 | Nonprecedential | Cost of goods sold; business expenses (IRC 162); Cohan rule |
| J. Veikos - PFR | August | 2024 | 2024-OTA-315 | Nonprecedential | Standard for granting petition for rehearing |
| J. Veikos | August | 2024 | 2024-OTA-314 | Nonprecedential | Gross income/adjusted gross income (subtraction) (IRC 61); burden of proof |
| D. Schryer - PFR | August | 2024 | 2024-OTA-311 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| D. Schryer | August | 2024 | 2024-OTA-310 | Nonprecedential | Capital gain (IRC 1001, 2011, 1012, 1016); other state tax credit (OSTC) (R&TC 18001); rental activity (for profit) (183, 212); equitable estoppel, res judicata, collateral estoppel |
| P. Goel and N. Goel | July | 2024 | 2024-OTA-307 | Nonprecedential | Late filing penalty (R&TC 19131) |
| K. Zychlewicz | July | 2024 | 2024-OTA-305 | Nonprecedential | Gross income (IRA distribution) (IRC 61) |
| W. Tucker | July | 2024 | 2024-OTA-303 | Nonprecedential | Federal adjustment |
| B. Goldman and L. Bence | July | 2024 | 2024-OTA-302 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| I. Donchishin | July | 2024 | 2024-OTA-300 | Nonprecedential | Late filing penalty (R&TC 19131); interest abatement |
| S. Moore | July | 2024 | 2024-OTA-299 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Manson and A. Kerr | July | 2024 | 2024-OTA-298SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| 5 Friends Foods Inc. | July | 2024 | 2024-OTA-297SCP | Nonprecedential | Per shareholder late filing penalty (R&TC 19172.5) |
| On1Design LLC | July | 2024 | 2024-OTA-296SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| M. LeBlanc | July | 2024 | 2024-OTA-295SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| P. Young | July | 2024 | 2024-OTA-294SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); proof of mailing (Gov. Code 11003; R&TC 21027; Reg. 30219) |
| Manesh LLC | July | 2024 | 2024-OTA-293SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| Z. Habash | July | 2024 | 2024-OTA-292SCP | Nonprecedential | Statute of limitations on claim for refund (proof of mailing) (R&TC 19306) |
| M. Onga and K. Karaan | July | 2024 | 2024-OTA-291SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Nestoras | July | 2024 | 2024-OTA-290SCP | Nonprecedential | Estimation of income (Form 1099) (R&TC 19087); financial hardship; late filing penalty (R&TC 19131); interest abatement |
| R. Loeb | July | 2024 | 2024-OTA-289SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Suna and M. Suna | July | 2024 | 2024-OTA-288SCP | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| J.Blau - PFR Opinion | July | 2024 | 2024-OTA-283 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, accident or surprise, contrary to law) |
| J. Blau | July | 2024 | 2024-OTA-282 | Nonprecedential | California apportionment percentage (tiered partnership; lower tier passthrough entity) (R&TC 25128); interest abatement |
| F. Seddiqui and K. Seddiqui - PFR Opinion | July | 2024 | 2024-OTA-281 | Nonprecedential | Standard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence) |
| F. Seddiqui and K. Seddiqui | July | 2024 | 2024-OTA-280P | Precedential | Adjusted basis of residence (improvements, Cohan rule) (IRC 1011, 1012, 1016) |
| L. Belley | June | 2024 | 2024-OTA-278 | Nonprecedential | Canadian pension income (California resident, no foreign tax credit, other state tax credit inapplicable) (R&TC 17041) |
| G. Gomez | June | 2024 | 2024-OTA-277 | Nonprecedential | Pension income (early distribution) (IRC 72(t); R&TC 17085) |
| L. Igarashi (Dec'd) and P. Igarashi | June | 2024 | 2024-OTA-276 | Nonprecedential | Worthless stock deduction (IRC 165(g)); installment sale (IRC 453); capital loss carryover |
| D. Wallace, Jr. (Dec'd) | June | 2024 | 2024-OTA-275 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| M. Escobar Ayala | June | 2024 | 2024-OTA-273 | Nonprecedential | Earned income tax credit (EITC) |
| FS Health Systems, LLC | June | 2024 | 2024-OTA-272 | Nonprecedential | Doing business in California ($800 annual LLC tax) (R&TC 17941, 23101) |
| F. Cabrera and G. Cabrera | June | 2024 | 2024-OTA-271 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| J. O'Neill | June | 2024 | 2024-OTA-270 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714) |
| K. Sanders-McCree and C. McCree | June | 2024 | 2024-OTA-269 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| C. Lukins (Dec'd) | June | 2024 | 2024-OTA-268 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| V. Tong | June | 2024 | 2024-OTA-267 | Nonprecedential | Electronic payment (e-pay) penalty (R&TC 19011.5) |
| T. Palmer | June | 2024 | 2024-OTA-266 | Nonprecedential | Late payment penalty (R&TC 19132) |
| N. Quesada | June | 2024 | 2024-OTA-265 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| J. Morgan | June | 2024 | 2024-OTA-264 | Nonprecedential | Itemized deductions (generally, claimed) |
| J. Gillette and S. Gillette | June | 2024 | 2024-OTA-263 | Nonprecedential | Residency (R&TC 17014, 17041) |
| Southern California Pipe Trades Retirement Fund | June | 2024 | 2024-OTA-262 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Ono and A. Ono | June | 2024 | 2024-OTA-261 | Nonprecedential | Late filing penalty (R&TC 19131) |
| R. Sundararajan and R. Chakrapani | June | 2024 | 2024-OTA-260 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| B. Critchfield and M. Critchfield | June | 2024 | 2024-OTA-259 | Nonprecedential | California method |
| C. Leal and S. Leal | June | 2024 | 2024-OTA-258 | Nonprecedential | Interest abatement |
| E. Hernandez (Gomez) | June | 2024 | 2024-OTA-257 | Nonprecedential | Statute of limitations on claim for refund (overcollection) (R&TC 19306) |
| J. Dragna and L. Campobasso | June | 2024 | 2024-OTA-252 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| C. Ramos and L. Ramos | June | 2024 | 2024-OTA-251 | Nonprecedential | Interest abatement |
| M. Heptner | June | 2024 | 2024-OTA-250 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131) |
| J. Hill | June | 2024 | 2024-OTA-249 | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306); financial disability (R&TC 19316) |
| L. Dominguez | June | 2024 | 2024-OTA-248 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Gould | June | 2024 | 2024-OTA-247SCP | Nonprecedential | Federal adjustment (pension income) |
| B. Ybarra and C. Ybarra | June | 2024 | 2024-OTA-246SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Maldonaldo | June | 2024 | 2024-OTA-245SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| Ingrain Systems, Inc. | June | 2024 | 2024-OTA-244SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144) |
| J. Hegarty | June | 2024 | 2024-OTA-243SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| I. Lewis (Waugh) | June | 2024 | 2024-OTA-242SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); (postmark, proof of mailing) (Treas. Reg. 301.7502-1; R&TC 21027) |
| R. Diaz and M. Diaz | June | 2024 | 2024-OTA-241SCP | Nonprecedential | Low Emission Vehicle (LEV) credit carryover (Assembly Bill 1341) |
| A. Gandi | June | 2024 | 2024-OTA-240SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| T. Kim and A. Kim - PFR | June | 2024 | 2024-OTA-239SCP | Nonprecedential | Standard for granting petition for rehearing (appellant did not specifically list grounds for rehearing) |
| T. Kim and A. Kim | June | 2024 | 2024-OTA-238SCP | Nonprecedential | S corporation (pass-through income); Health Savings Account (HSA) (IRC 106(d); R&TC 17131.4) |
| McGarvey-Clark Realty, Inc.; Avis Budget Group, Inc. - PFR | June | 2024 | 2024-OTA-229 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| McGarvey-Clark Realty, Inc.; Avis Budget Group, Inc. | June | 2024 | 2024-OTA-228 | Nonprecedential | Statute of limitations for FTB to issue NPA (final determination) (R&TC 18622, 19057, 19060); statutory merger (IRC 368(a)(1)(A)) |
| T. Hoffmann | May | 2024 | 2024-OTA-227 | Nonprecedential | Estimation of income (R&TC 19087) |
| T. Flores | May | 2024 | 2024-OTA-226 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); frivolous appeal penalty (R&TC 19714) |
| W. Kelly and C. Kelly | May | 2024 | 2024-OTA-224 | Nonprecedential | Other state tax credit (OSTC) |
| D. S. Kahng (Dec'd) | May | 2024 | 2024-OTA-223 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| F. Johnson and H. Johnson | May | 2024 | 2024-OTA-222 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| A. Proctor and T. Proctor | May | 2024 | 2024-OTA-221 | Nonprecedential | Statute of limitations on claim for refund (combat zone) (R&TC 19306, 18571; IRC 7508) |
| R. Bobus | May | 2024 | 2024-OTA-220 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); overcollection |
| M. Vance | May | 2024 | 2024-OTA-219 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306, 19311); overcollection, equity |
| G. Liu and J. Lu | May | 2024 | 2024-OTA-218 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| Worthington Oil & Gas Corporation | May | 2024 | 2024-OTA-217 | Nonprecedential | Sales factor (occasional sale) (R&TC 25137) |
| K. Morris and L. Morris | May | 2024 | 2024-OTA-216 | Nonprecedential | Federal adjustments; accuracy-related penalty R&TC 19164; IRC 6662) |
| F. Xu and F. Zhang | May | 2024 | 2024-OTA-215 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| S. Joo and Y. Joo | May | 2024 | 2024-OTA-214 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654) |
| K. Shibou and S. Shibou | May | 2024 | 2024-OTA-213 | Nonprecedential | Gross income (gift, Canadian Old Age Security income) (IRC 61) |
| J. Ludwig and J. Ludwig | May | 2024 | 2024-OTA-212 | Nonprecedential | Estimation of income (employee, wages) (R&TC 19087); frivolous appeal penalty (R&TC 19714; Reg. 30217) |
| GTM Architects, Inc. | May | 2024 | 2024-OTA-211 | Nonprecedential | Per-shareholder late filing penalty (R&TC 19172.5); late filing penalty (R&TC 19131); interest abatement |
| N. Catinari | May | 2024 | 2024-OTA-209 | Nonprecedential | Estimation of income (R&TC 19087); filing requirement; late filing penalty (R&TC 19131) |
| C. Beatty | May | 2024 | 2024-OTA-208 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); frivolous return penalty (R&TC 19179) |
| M. Fong and D. Fong | May | 2024 | 2024-OTA-207 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Lawless and C. Lawless | May | 2024 | 2024-OTA-206 | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Pignataro | May | 2024 | 2024-OTA-205 | Nonprecedential | Federal adjustment; accuracy-related penalty R&TC 19164; IRC 6662); interest abatement |
| A. Jones | May | 2024 | 2024-OTA-204 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement/collection cost recovery fee (R&TC 19254); interest abatement |
| King Solarman, Inc. | May | 2024 | 2024-OTA-203P | Precedential | Statute of limitations for FTB to issue NPA (final federal determination) (R&TC 19060, 18622; IRC 6203); accrual method of accounting (IRC 4711; Reg. 1.466-1) |
| M. Crumpacker | May | 2024 | 2024-OTA-201 | Nonprecedential | Estimation of income (R&TC 19087); frivolous appeal penalty (R&TC 19714; Reg. 30217) |
| E. Byers | May | 2024 | 2024-OTA-200 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| S. Alvarado and M. Plaza | May | 2024 | 2024-OTA-199 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052; IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| P. Mrdjen and J. Mrdjen | May | 2024 | 2024-OTA-198 | Nonprecedential | Accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| H. Placheta and L. Placheta | May | 2024 | 2024-OTA-195 | Nonprecedential | Federal adjustments |
| W. Oster and M. Hashimoto | May | 2024 | 2024-OTA-194 | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Parker | May | 2024 | 2024-OTA-193 | Nonprecedential | Estimated tax penalty (R&TC 19316); late payment penalty (R&TC 19132) |
| J. Two | May | 2024 | 2024-OTA-192 | Nonprecedential | Estimation of income (mortgage interest) (R&TC 19087) |
| B. Clarke and M. Clarke | May | 2024 | 2024-OTA-191 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Jetstream Acquisition, LLC and Jetstream Acquisition, LLC (C SGNF) | May | 2024 | 2024-OTA-190 | Nonprecedential | Late payment penalty (R&TC 19132) |
| P. Paopao | May | 2024 | 2024-OTA-189 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Ammerman and A. Ammerman | May | 2024 | 2024-OTA-188 | Nonprecedential | Residency (R&TC 17014); interest abatement |
| N. Tupper and J. Tupper | May | 2024 | 2024-OTA-187SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| S. Lenthe | May | 2024 | 2024-OTA-186SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| N. Tomasino | May | 2024 | 2024-OTA-185SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| S. King | May | 2024 | 2024-OTA-184SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Assh and C. Lemay | May | 2024 | 2024-OTA-183SCP | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Sandot and G. Sandot | May | 2024 | 2024-OTA-182SCP | Nonprecedential | California method |
| D. Ryazanov | May | 2024 | 2024-OTA-181SCP | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); interest abatement |
| S. Agarwal | May | 2024 | 2024-OTA-180SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| Y. Bayani and A. Bayani | May | 2024 | 2024-OTA-179SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| F. Venegas | May | 2024 | 2024-OTA-178SCP | Nonprecedential | Estimation of income (R&TC 19087); late filiing penalty (R&TC 19131); interest abatement |
| J. Greco | May | 2024 | 2024-OTA-177SCP | Nonprecedential | Erroneous California refund (California adjustment) (R&TC 19368); interest abatement |
| J. Marks | May | 2024 | 2024-OTA-176SCP | Nonprecedential | Interest abatement |
| G. Smith and P. Reyes | May | 2024 | 2024-OTA-175SCP | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); interest abatement |
| J. Kassab - PFR Opinion | May | 2024 | 2024-OTA-174 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence) |
| J. Kassab | May | 2024 | 2024-OTA-173 | Nonprecedential | Federal adjustment (gambling losses); collection cost recovery fee (R&TC 19254); interest abatement |
| T. Kalili - PFR Opinion | May | 2024 | 2024-OTA-172 | Nonprecedential | Standard for granting petition for rehearing |
| T. Kalili | May | 2024 | 2024-OTA-171 | Nonprecedential | OTA jurisdiction (refund of restitution payments pursuant to criminal plea agreement) |
| M. Mills - PFR Opinion | May | 2024 | 2024-OTA-170 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, contrary to law) |
| M. Mills | May | 2024 | 2024-OTA-169 | Nonprecedential | Estimation of income (R&TC 19087); late filiing penalty (R&TC 19131); interest abatement |
| V. Burns - PFR Opinion | May | 2024 | 2024-OTA-168 | Nonprecedential | Standard for granting petition for rehearing (insufficent evidence) |
| V. Burns | May | 2024 | 2024-OTA-167 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| N. Saifan, Jr. and N. Saifan - PFR Opinion | May | 2024 | 2024-OTA-166 | Nonprecedential | Standard for granting petition for rehearing (irregularity in proceedings, accident or surprise, contrary to law) |
| N. Saifan, Jr. and N. Saifan | May | 2024 | 2024-OTA-165 | Nonprecedential | Federal adjustments |
| A. Kwok | April | 2024 | 2024-OTA-164 | Nonprecedential | Late filing penalty (R&TC 19131) |
| A. Asbell | April | 2024 | 2024-OTA-162 | Nonprecedential | Late filing penalty (R&TC 19131); collection cost recovery fee (R&TC 19254) |
| R. O'Hare | April | 2024 | 2024-OTA-159 | Nonprecedential | Electronic payment (e-pay or e-payment) penalty (R&TC 19011.5) |
| C. Perry | April | 2024 | 2024-OTA-158 | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306) |
| D. Forbes | April | 2024 | 2024-OTA-157 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); lien fee |
| S. Almendares | April | 2024 | 2024-OTA-156 | Nonprecedential | Earned income tax credit (EITC) |
| J. Goldstein and A. Goldstein | April | 2024 | 2024-OTA-153 | Nonprecedential | California method |
| J. Buss | April | 2024 | 2024-OTA-152 | Nonprecedential | Capital asset vs inventory (ordinary loss, capital loss) (IRC 1221) |
| N. Brambila | April | 2024 | 2024-OTA-151 | Nonprecedential | Federal adjustment; accuracy-related penalty (R&TC 19164; IRC 6662) |
| D. Day and C. Day | April | 2024 | 2024-OTA-150 | Nonprecedential | Federal adjustments |
| E. Xu and W. Cheung | April | 2024 | 2024-OTA-149 | Nonprecedential | Late payment penalty (R&TC 19132) |
| N. Smeets | April | 2024 | 2024-OTA-148 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Haney | April | 2024 | 2024-OTA-147 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); frivolous appeal penalty (R&TC 19714) |
| A. Soto and L. Soto | April | 2024 | 2024-OTA-145 | Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662) |
| K. Fine and D. Fu | April | 2024 | 2024-OTA-144 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| M. Camarena and M. Camarena | April | 2024 | 2024-OTA-143 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Alvaco Trading Company, Inc.; Alvaco Trading Company, Inc. (Group Return 540 NR); V. Alvarez C. Alvarez; A. Alvarez and P. Alvarez (Dec'd) | April | 2024 | 2024-OTA-142 | Nonprecedential | Unitary business; business income (R&TC 25120(a); Reg. 17951-4); constitutional claim |
| D. Perez | April | 2024 | 2024-OTA-141SCP | Nonprecedential | Federal adjustment (pension income, early distribution) (R&TC 17085; IRC 72); hardship (installment agreement, offer-in-compromise) |
| B. Miller | April | 2024 | 2024-OTA-140SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| F. Abiprabowo and W. Budiman | April | 2024 | 2024-OTA-139SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| D. Abecassis and B. Abecassis | April | 2024 | 2024-OTA-138SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| S. Horwitz | April | 2024 | 2024-OTA-137SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| A. Dharwadkar and P. Aggarwal | April | 2024 | 2024-OTA-136SCP | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
| C. Shaini | April | 2024 | 2024-OTA-135SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Shaprow Funding, LLC - PFR | April | 2024 | 2024-OTA-133 | Nonprecedential | Standard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law) |
| Shaprow Funding, LLC | April | 2024 | 2024-OTA-132 | Nonprecedential | Gross receipts (security deposits) (IRC 61); taxable gain (IRC 1001) |
| Microsoft Corporation and Subsidiaries - PFR | April | 2024 | 2024-OTA-131 | Nonprecedential | Standard for granting petition for rehearing (contrary to law; irregularity in proceedings, newly discovered evidence) |
| Microsoft Corporation & Subsidiaries | April | 2024 | 2024-OTA-130 | Nonprecedential | Sales factor (foreign dividends included in CA sales factor denominator without reduction for dividend received deduction) (R&TC 24411, 25106, 25120, FTB Legal Ruling 2006-01) |
| E. Druen | March | 2024 | 2024-OTA-129 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcment fee (R&TC 19254); interest abatement |
| D. Fretwell and S. Steele | March | 2024 | 2024-OTA-128 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| P. Sullivan | March | 2024 | 2024-OTA-127 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Carrillo and N. Carrillo | March | 2024 | 2024-OTA-126 | Nonprecedential | Interest abatement |
| W. Carter | March | 2024 | 2024-OTA-125 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| R. Stansbury and C. Stansbury | March | 2024 | 2024-OTA-124 | Nonprecedential | Federal adjustments |
| D. Callister and T. Young | March | 2024 | 2024-OTA-123 | Nonprecedential | Other state tax credit (OSTC) |
| L. Dietz and N. Dietz | March | 2024 | 2024-OTA-121 | Nonprecedential | Federal adjustments (wages, charitable contribution) (IRC 170); accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| Colin Hamblin, A Professional Medical Corporation | March | 2024 | 2024-OTA-120 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133) |
| S. Khan | March | 2024 | 2024-OTA-119 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Segal and A. Segal | March | 2024 | 2024-OTA-118 | Nonprecedential | Bad debt deduction (carryover) (IRC 166) |
| E. Ostro | March | 2024 | 2024-OTA-116 | Nonprecedential | Federal adjustments |
| A. Mescobi and T. Mescobi | March | 2024 | 2024-OTA-115 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| R. Emery | March | 2024 | 2024-OTA-114 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| L. Egwuatu | March | 2024 | 2024-OTA-112 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); overcollection |
| A. Hoff | March | 2024 | 2024-OTA-110 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| G. Quevedo | March | 2024 | 2024-OTA-109 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcment fee (R&TC 19254) |
| L. Dam | March | 2024 | 2024-OTA-108 | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306) |
| J. Parker | March | 2024 | 2024-OTA-107SCP | Nonprecedential | Late payment penaty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| C. Bercun and B. Siegel | March | 2024 | 2024-OTA-106SCP | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| D. Bassily | March | 2024 | 2024-OTA-105SCP | Nonprecedential | Federal adjustment; residency (R&TC 17041); late filing penalty (R&TC 19131) |
| T. Jones and J. Jones | March | 2024 | 2024-OTA-104SCP | Nonprecedential | Estimated tax penalty (R&TC 19136); interest abatement |
| T. Aryom - PFR | March | 2024 | 2024-OTA-103 | Nonprecedential | Standard for granting petition for rehearing. |
| T. Ayrom | March | 2024 | 2024-OTA-102 | Nonprecedential | Late payment penalty (R&TC 19132) |
| E. Sage - Revised | March | 2024 | 2024-OTA-101SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| E. Sage - PFR | March | 2024 | 2024-OTA-100SCP | Nonprecedential | Standard for granting petition for rehearing. |
| L. Alonzo | February | 2024 | 2024-OTA-098 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| W. Fabry | February | 2024 | 2024-OTA-097 | Nonprecedential | Federal adjustments; California method (R&TC 17041) |
| M. Magnusson and B. Magnusson | February | 2024 | 2024-OTA-096 | Nonprecedential | Late payment penalty (R&TC 19132) |
| M. Saxon | February | 2024 | 2024-OTA-095 | Nonprecedential | Like-kind exchange (IRC 1031) |
| C. Martines and S. Martines | February | 2024 | 2024-OTA-094 | Nonprecedential | Federal adjustments |
| B. Makaiau | February | 2024 | 2024-OTA-092 | Nonprecedential | California adjustment (subtraction); burden of proof |
| A. Denicola | February | 2024 | 2024-OTA-091 | Nonprecedential | Gross income (IRC 61); frivolous appeal penalty (R&TC 19714) |
| S. Yari and L. Yari | February | 2024 | 2024-OTA-089 | Nonprecedential | Statute of limitations for FTB to issue NPA (12-year statute of limitations for abusive tax avoidance transaction, ATAT) (R&TC 19057, 19755) |
| D. Duarte Jr. and D. Duarte | February | 2024 | 2024-OTA-088 | Nonprecedential | California method, resident, nonresident, part-year resident, nonearning spouse (R&TC 17041) |
| J. Steen | February | 2024 | 2024-OTA-087 | Nonprecedential | Estimation of income (R&TC 19087); late payment penalty (R&TC 19132) |
| B. Anderson | February | 2024 | 2024-OTA-086 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Praxis Optical Networks, Inc. | February | 2024 | 2024-OTA-085 | Nonprecedential | Late filing penalty (R&TC 19131) |
| D. Nu | February | 2024 | 2024-OTA-084 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Siegel and A. Weills | February | 2024 | 2024-OTA-083 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); interest abatement |
| E. Guillen and V. Aguilera | February | 2024 | 2024-OTA-082 | Nonprecedential | Gross income (wages) (IRC 61); frivolous appeal penalty (R&TC 19714) |
| D. Brown | February | 2024 | 2024-OTA-080 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| M. Powell and B. Powell | February | 2024 | 2024-OTA-079 | Nonprecedential | Federal adjustments |
| Troublefree Sutton, LLC; D. Sutton | February | 2024 | 2024-OTA-078P | Precedential | Like-kind exchange (IRC 1031) |
| N. Audain | February | 2024 | 2024-OTA-077 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (COVID-19) (R&TC 19316) |
| R. Callender and M. Callender | February | 2024 | 2024-OTA-076 | Nonprecedential | Late payment penalty (R&TC 19132) |
| S. Kanhaiya and S. Kumar | February | 2024 | 2024-OTA-075 | Nonprecedential | Interest abatement |
| A. Kwok | February | 2024 | 2024-OTA-074 | Nonprecedential | Late filing penalty (R&TC 19131) |
| W. Gelpi | February | 2024 | 2024-OTA-072P | Precedential | Charitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.) |
| Bosco Constructors, Inc. | February | 2024 | 2024-OTA-071 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| H. Rahman and A. Engstrom | February | 2024 | 2024-OTA-069 | Nonprecedential | Demand penalty (R&TC 19133); interest abatement |
| F. Navarro | February | 2024 | 2024-OTA-068 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052, IRC 32) |
| U. Mazo | February | 2024 | 2024-OTA-067 | Nonprecedential | Earned income tax credit (EITC) (R&TC 17052, IRC 32); young child tax credit (YCTC) (R&TC 17052.1) |
| D. Stroud | February | 2024 | 2024-OTA-066 | Nonprecedential | Demand penalty (R&TC 19133) |
| P. Thompson and K. Thompson | February | 2024 | 2024-OTA-065 | Nonprecedential | Statute of limitations for FTB to issue NPA (R&TC 19057, 19060); federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| W. Miller | February | 2024 | 2024-OTA-064 | Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131); interest abatement |
| A. Buxton | February | 2024 | 2024-OTA-063 | Nonprecedential | Innocent spouse relief (R&TC 18533(b), (c), (f)) |
| Chaney Family Trust | February | 2024 | 2024-OTA-062 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Palwol LLC | February | 2024 | 2024-OTA-061 | Nonprecedential | Annual minimum tax for LLC (R&TC 17941); late payment penalty (R&TC 19132); interest abatement |
| M. Howell and S. Howell | February | 2024 | 2024-OTA-060 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| Active Concepts, LLC | February | 2024 | 2024-OTA-059 | Nonprecedential | Late payment penalty (R&TC 19132) |
| R. Rodriguez | February | 2024 | 2024-OTA-058 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. West and M. West | February | 2024 | 2024-OTA-057 | Nonprecedential | Estimated tax penalty (R&TC 19136); interest abatement |
| J. Erskine and H. Erskine | February | 2024 | 2024-OTA-054 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| E. Abram | February | 2024 | 2024-OTA-052 | 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) |
| K. Kelley | February | 2024 | 2024-OTA-051SCP | Nonprecedential | Federal adjustments |
| R. Bindi | February | 2024 | 2024-OTA-050 | Nonprecedential | Federal adjustment (pension or annuity income) |
| M. McCaw | February | 2024 | 2024-OTA-049 | Nonprecedential | Late payment penalty (R&TC 19132) |
| W. Klingemann | February | 2024 | 2024-OTA-048SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Avila | February | 2024 | 2024-OTA-047SCP | 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); interest abatement |
| Newbeeba, Inc. | February | 2024 | 2024-OTA-046SCP | Nonprecedential | Late filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5) |
| S. Kaur and W. Swartwood | February | 2024 | 2024-OTA-045SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| J. Jagadish | February | 2024 | 2024-OTA-044SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| A. Martinez and M. Martinez | February | 2024 | 2024-OTA-043SCP | Nonprecedential | Late payment penalty (R&TC 19132); collection cost recovery fee (R&TC 19254); interest abatement |
| C. Eldridge - PFR | February | 2024 | 2024-OTA-042 | Nonprecedential | Standard for granting opinion for rehearing (OTA jurisdiction) (Gov. Code 15672, 15674) |
| C. Eldridge | February | 2024 | 2024-OTA-041 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714) |
| J. Shanahan | February | 2024 | 2024-OTA-040P | Precedential | Standard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law) |
| J. Shanahan | February | 2024 | 2024-OTA-039P | Precedential | 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) |
| Corundum Diversified Apartment Fund IV AI LLC - PFR | February | 2024 | 2024-OTA-038 | Nonprecedential | Standard for granting petition for rehearing (contrary to law) |
| Corundum Diversified Apartment Fund IV AI LLC | February | 2024 | 2024-OTA-037 | Nonprecedential | Per-member LLC late filing penalty (R&TC 19172); interest abatement |
| J. Lee and V. Lee - PFR | February | 2024 | 2024-OTA-036 | Nonprecedential | Standard for granting petition for rehearing (contrary to law, newly discovered evidence) |
| J. Lee and V. Lee | February | 2024 | 2024-OTA-035 | Nonprecedential | Late filing penalty (R&TC 19131); demand penalty (R&TC 19133) |
| J. Chung and J. Ahn | January | 2024 | 2024-OTA-033 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement |
| J. Maat | January | 2024 | 2024-OTA-032 | Nonprecedential | Federal adjustments; interest abatement |
| D. Belford | January | 2024 | 2024-OTA-029 | Nonprecedential | Late filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136) |
| I. Moshe | January | 2024 | 2024-OTA-028 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| K. Smith and B. Smith | January | 2024 | 2024-OTA-027 | Nonprecedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement |
| L. Rogers | January | 2024 | 2024-OTA-025 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| G. Dillahunty | January | 2024 | 2024-OTA-024P | Precedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| R. Medrud and E. Medrud | January | 2024 | 2024-OTA-022 | Nonprecedential | Gross income (IRC 61); paid family leave R&TC 17083; IRC 83) |
| T. Mannerino and J. Mannerino | January | 2024 | 2024-OTA-021 | Nonprecedential | Late payment penalty (R&TC 19132); interest abatement |
| J. Munoz | January | 2024 | 2024-OTA-020 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Presti and C. Stagni | January | 2024 | 2024-OTA-019 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| W. Steffier | January | 2024 | 2024-OTA-017P | Precedential | Accuracy-related penalty (R&TC 19164; IRC 6662) |
| C. Walter | January | 2024 | 2024-OTA-016 | Nonprecedential | Erroneous refund (R&TC 19368); interest abatement |
| K. Zito and K. Zito | January | 2024 | 2024-OTA-015 | Nonprecedential | Late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136) |
| R. Wang and Q. Zhou | January | 2024 | 2024-OTA-014 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316) |
| T. Bledsoe and L. Bledsoe | January | 2024 | 2024-OTA-013SCP | Nonprecedential | Federal adjustments (car and truck expenses; travel expenses; meals and entertainment expenses; other business expenses) |
| E. Taylor | January | 2024 | 2024-OTA-012SCP | Nonprecedential | Dishonored payment penalty (R&TC 19134; IRC 6657); interest abatement |
| N. Suwannagate | January | 2024 | 2024-OTA-011SCP | Nonprecedential | Late filing penalty (R&TC 19131) |
| Compnova LLC | January | 2024 | 2024-OTA-010SCP | Nonprecedential | Late payment penalty (R&TC 19132); late filing penalty (R&TC 19131); per-member LLC late filing penalty (R&TC 19172); underpayment of estimated LLC fee penalty (17942) |
| M. McCoy | January | 2024 | 2024-OTA-009SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| D. Thompson | January | 2024 | 2024-OTA-008SCP | Nonprecedential | Federal adjustments |
| M. Minutillo and A. Carolla | January | 2024 | 2024-OTA-007SCP | Nonprecedential | Late payment penalty (R&TC 19132) |
| M. Ramirez | January | 2024 | 2024-OTA-006SCP | Nonprecedential | Federal adjustments; interest abatement |
| S. Lamb | January | 2024 | 2024-OTA-005SCP | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306) |
| G. Hobbs - PFR Opinion | January | 2024 | 2024-OTA-002 | Nonprecedential | Standard for granting petition for rehearing (insufficient evidence, contrary to law) |
| G. Hobbs | January | 2024 | 2024-OTA-001 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714) |
