2024 Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
L. AlonzoFebruary20242024-OTA-098NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. FabryFebruary20242024-OTA-097NonprecedentialFederal adjustments; California method (R&TC 17041)
M. Magnusson and B. MagnussonFebruary20242024-OTA-096NonprecedentialLate payment penalty (R&TC 19132)
M. SaxonFebruary20242024-OTA-095NonprecedentialLike-kind exchange (IRC 1031)
C. Martines and S. MartinesFebruary20242024-OTA-094NonprecedentialFederal adjustments
B. MakaiauFebruary20242024-OTA-092NonprecedentialCalifornia adjustment (subtraction); burden of proof
A. DenicolaFebruary20242024-OTA-091NonprecedentialGross income (IRC 61); frivolous appeal penalty (R&TC 19714)
S. Yari and L. Yari February20242024-OTA-089NonprecedentialStatute 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. DuarteFebruary20242024-OTA-088NonprecedentialCalifornia method, resident, nonresident, part-year resident, nonearning spouse (R&TC 17041)
J. SteenFebruary20242024-OTA-087NonprecedentialEstimation of income (R&TC 19087); late payment penalty (R&TC 19132)
B. AndersonFebruary20242024-OTA-086NonprecedentialLate filing penalty (R&TC 19131)
Praxis Optical Networks, Inc.February20242024-OTA-085NonprecedentialLate filing penalty (R&TC 19131)
D. NuFebruary20242024-OTA-084NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. Siegel and A. WeillsFebruary20242024-OTA-083NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136); interest abatement
E. Guillen and V. AguileraFebruary20242024-OTA-082NonprecedentialGross income (wages) (IRC 61); frivolous appeal penalty (R&TC 19714)
D. BrownFebruary20242024-OTA-080NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Powell and B. PowellFebruary20242024-OTA-079NonprecedentialFederal adjustments
Troublefree, LLCFebruary20242024-OTA-078PPending PrecedentialLike-kind exchange (IRC 1031)
N. AudainFebruary20242024-OTA-077NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (COVID-19) (R&TC 19316)
R. Callender and M. CallenderFebruary20242024-OTA-076NonprecedentialLate payment penalty (R&TC 19132)
S. Kanhaiya and S. KumarFebruary20242024-OTA-075NonprecedentialInterest abatement
A. KwokFebruary20242024-OTA-074NonprecedentialLate filing penalty (R&TC 19131)
W. GelpiFebruary20242024-OTA-072PPending PrecedentialCharitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.)
Bosco Constructors, Inc.February20242024-OTA-071NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Rahman and A. EngstromFebruary20242024-OTA-069NonprecedentialDemand penalty (R&TC 19133); interest abatement
F. NavarroFebruary20242024-OTA-068NonprecedentialEarned income tax credit (EITC) (R&TC 17052, IRC 32)
U. MazoFebruary20242024-OTA-067NonprecedentialEarned income tax credit (EITC) (R&TC 17052, IRC 32); young child tax credit (YCTC) (R&TC 17052.1)
D. StroudFebruary20242024-OTA-066NonprecedentialDemand penalty (R&TC 19133)
P. Thompson and K. ThompsonFebruary20242024-OTA-065NonprecedentialStatute of limitations for FTB to issue NPA (R&TC 19057, 19060); federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662)
W. MillerFebruary20242024-OTA-064NonprecedentialFederal adjustments; late filing penalty (R&TC 19131); interest abatement
A. BuxtonFebruary20242024-OTA-063NonprecedentialInnocent spouse relief (R&TC 18533(b), (c), (f))
Chaney Family TrustFebruary20242024-OTA-062NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Palwol LLCFebruary20242024-OTA-061NonprecedentialAnnual minimum tax for LLC (R&TC 17941); late payment penalty (R&TC 19132); interest abatement
M. Howell and S. HowellFebruary20242024-OTA-060NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Active Concepts, LLCFebruary20242024-OTA-059NonprecedentialLate payment penalty (R&TC 19132)
R. RodriguezFebruary20242024-OTA-058NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. West and M. WestFebruary20242024-OTA-057NonprecedentialEstimated tax penalty (R&TC 19136); interest abatement
J. Erskine and H. ErskineFebruary20242024-OTA-054NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
E. AbramFebruary20242024-OTA-052NonprecedentialEstimation 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. KelleyFebruary20242024-OTA-051SCPNonprecedentialFederal adjustments
R. BindiFebruary20242024-OTA-050NonprecedentialFederal adjustment (pension or annuity income)
M. McCawFebruary20242024-OTA-049NonprecedentialLate payment penalty (R&TC 19132)
W. KlingemannFebruary20242024-OTA-048SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. AvilaFebruary20242024-OTA-047SCPNonprecedentialEstimation 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.February20242024-OTA-046SCPNonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5)
S. Kaur and W. SwartwoodFebruary20242024-OTA-045SCPNonprecedentialLate payment penalty (R&TC 19132)
J. JagadishFebruary20242024-OTA-044SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Martinez and M. MartinezFebruary20242024-OTA-043SCPNonprecedentialLate payment penalty (R&TC 19132); collection cost recovery fee (R&TC 19254); interest abatement
C. Eldridge - PFRFebruary20242024-OTA-042NonprecedentialStandard for granting opinion for rehearing (OTA jurisdiction) (Gov. Code 15672, 15674)
C. EldridgeFebruary20242024-OTA-041NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714)
J. Shanahan - PFRFebruary20242024-OTA-040PPending PrecedentialStandard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law)
J. ShanahanFebruary20242024-OTA-039PPending PrecedentialEstimation 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 - PFRFebruary20242024-OTA-038NonprecedentialStandard for granting petition for rehearing (contrary to law)
Corundum Diversified Apartment Fund IV AI LLCFebruary20242024-OTA-037NonprecedentialPer-member LLC late filing penalty (R&TC 19172); interest abatement
J. Lee and V. Lee - PFR February20242024-OTA-036NonprecedentialStandard for granting petition for rehearing (contrary to law, newly discovered evidence)
J. Lee and V. LeeFebruary20242024-OTA-035NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133)
J. Chung and J. AhnJanuary20242024-OTA-033NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654); interest abatement
J. MaatJanuary20242024-OTA-032NonprecedentialFederal adjustments; interest abatement
D. BelfordJanuary20242024-OTA-029NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
I. MosheJanuary20242024-OTA-028NonprecedentialLate payment penalty (R&TC 19132); interest abatement
K. Smith and B. SmithJanuary20242024-OTA-027NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662); interest abatement
L. RogersJanuary20242024-OTA-025NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
G. DillahuntyJanuary20242024-OTA-024PPending PrecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662)
R. Medrud and E. MedrudJanuary20242024-OTA-022NonprecedentialGross income (IRC 61); paid family leave R&TC 17083; IRC 83)
T. Mannerino and J. MannerinoJanuary20242024-OTA-021NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. MunozJanuary20242024-OTA-020NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Presti and C. StagniJanuary20242024-OTA-019NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. SteffierJanuary20242024-OTA-017PPending PrecedentialAccuracy-related penalty (R&TC 19164; IRC 6662)
C. WalterJanuary20242024-OTA-016NonprecedentialErroneous refund (R&TC 19368); interest abatement
K. Zito and K. ZitoJanuary20242024-OTA-015NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
R. Wang and Q. ZhouJanuary20242024-OTA-014NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
T. Bledsoe and L. BledsoeJanuary20242024-OTA-013SCPNonprecedentialFederal adjustments (car and truck expenses; travel expenses; meals and entertainment expenses; other business expenses)
E. TaylorJanuary20242024-OTA-012SCPNonprecedentialDishonored payment penalty (R&TC 19134; IRC 6657); interest abatement
N. SuwannagateJanuary20242024-OTA-011SCPNonprecedentialLate filing penalty (R&TC 19131)
Compnova LLCJanuary20242024-OTA-010SCPNonprecedentialLate 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. McCoyJanuary20242024-OTA-009SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. ThompsonJanuary20242024-OTA-008SCPNonprecedentialFederal adjustments
M. Minutillo and A. CarollaJanuary20242024-OTA-007SCPNonprecedentialLate payment penalty (R&TC 19132)
M. RamirezJanuary20242024-OTA-006SCPNonprecedentialFederal adjustments; interest abatement
S. LambJanuary20242024-OTA-005SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Hobbs - PFR OpinionJanuary20242024-OTA-002NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
G. HobbsJanuary20242024-OTA-001NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714)