Decisions | Month | Year | Cite | Decision Type | Issues |
---|---|---|---|---|---|
A. Kwok | April | 2024 | 2024-OTA-164 | Nonprecedential | Late filing penalty (R&TC 19131) |
A. Asbell | April | 2024 | 2024-OTA-162 | Nonprecedential | Late filing penalty (R&TC 19131); collection cost recovery fee (R&TC 19254) |
R. O'Hare | April | 2024 | 2024-OTA-159 | Nonprecedential | Electronic payment (e-pay or e-payment) penalty (R&TC 19011.5) |
C. Perry | April | 2024 | 2024-OTA-158 | Nonprecedential | Statute of limitations on claim for refund (COVID-19) (R&TC 19306) |
D. Forbes | April | 2024 | 2024-OTA-157 | Nonprecedential | Statute of limitations on claim for refund (R&TC 19306); lien fee |
S. Almendares | April | 2024 | 2024-OTA-156 | Nonprecedential | Earned income tax credit (EITC) |
J. Goldstein and A. Goldstein | April | 2024 | 2024-OTA-153 | Nonprecedential | California method |
J. Buss | April | 2024 | 2024-OTA-152 | Nonprecedential | Capital asset vs inventory (ordinary loss, capital loss) (IRC 1221) |
N. Brambila | April | 2024 | 2024-OTA-151 | Nonprecedential | Federal adjustment; accuracy-related penalty (R&TC 19164; IRC 6662) |
D. Day and C. Day | April | 2024 | 2024-OTA-150 | Nonprecedential | Federal adjustments |
E. Xu and W. Cheung | April | 2024 | 2024-OTA-149 | Nonprecedential | Late payment penalty (R&TC 19132) |
N. Smeets | April | 2024 | 2024-OTA-148 | Nonprecedential | Late filing penalty (R&TC 19131) |
J. Haney | April | 2024 | 2024-OTA-147 | Nonprecedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); frivolous appeal penalty (R&TC 19714) |
A. Soto and L. Soto | April | 2024 | 2024-OTA-145 | Nonprecedential | Federal adjustments; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662) |
K. Fine and D. Fu | April | 2024 | 2024-OTA-144 | Nonprecedential | Estimated tax penalty (R&TC 19136; IRC 6654) |
M. Camarena and M. Camarena | April | 2024 | 2024-OTA-143 | Nonprecedential | Late payment penalty (R&TC 19132) |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Inc. (Group Return 540 NR); V. Alvarez C. Alvarez; A. Alvarez and P. Alvarez (Dec'd) | April | 2024 | 2024-OTA-142 | Nonprecedential | Unitary business; business income (R&TC 25120(a); Reg. 17951-4); constitutional claim |
D. Perez | April | 2024 | 2024-OTA-141SCP | Nonprecedential | Federal adjustment (pension income, early distribution) (R&TC 17085; IRC 72); hardship (installment agreement, offer-in-compromise) |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) |