2025 Business Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
Royal Khyber Enterprises Inc., dba Royal Khyber Indian CuisineApril20252025-OTA-228NonprecedentialUnreported taxable sales (restaurant); unreported mandatory gratuities (Reg. 1603(g)(2))
De Larshe Cabinetry, LLC, dba LG Wood ProductsApril20252025-OTA-224NonprecedentialUnreported taxable sales (retailer and manufacturer of kitchen cabinetry)
B. WagemanApril20252025-OTA-222NonprecedentialResponsible person liability (R&TC 6829)
The Fruitful Tree A California Non-Profit Mutual Benefit Corporation, dba The High WayApril20252025-OTA-215NonprecedentialUnreported taxable sales; negligence penalty (R&TC 6484)
Mega Pizza & Grille, LLCApril20252025-OTA-213NonprecedentialUnreported taxable sales (restaurant)
SL Blue Garden Corp., dba Upland Auto BodyApril20252025-OTA-209NonprecedentialSuccessor liability (tax clearance certificate) (R&TC 6811, 6812; Reg. 1702(c))
Sarb Enterprises Corp., dba Capital Gas Mart and Franklin Gas MartApril20252025-OTA-202NonprecedentialUnreported taxable sales (gas stations)
Virk Market, Inc., dba King's MarketApril20252025-OTA-199NonprecedentialUnreported taxable sales (smoke shop)
A. Abaya, dba Jerusalem Organic KitchenApril20252025-OTA-196NonprecedentialUnreported taxable sales; negligence penalty (R&TC 6484)
M. El Moussaoui, dba Power Nutrition Depot - PFR OpinionApril20252025-OTA-185NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
M. El Moussaoui, dba Power Nutrition DepotApril20252025-OTA-184NonprecedentialUnreported taxable sales (nutrition supplement retailer); negligence penalty (R&TC 6484)
EL PUEBLITO LLC - PFR OpinionApril20252025-OTA-183NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
EL PUEBLITO LLCApril20252025-OTA-182NonprecedentialUnreported taxable sales (retail markets)
International Green Auto, dba Mr. Kebab & Falafel - PFR OpinionApril20252025-OTA-181NonprecedentialStandard for granting petition for rehearing (accident or surprise, insufficient evidence, contrary to law)
International Green Auto, dba Mr. Kebab & FalafelApril20252025-OTA-180NonprecedentialUnreported taxable sales (restaurant)
Taste America Foods Group, Inc. dba Subway - PFR OpinionApril20252025-OTA-179NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence)
Taste America Foods Group, Inc., dba SubwayApril20252025-OTA-178NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485)
Ava Beri Restaurants Group, Inc., dba Subway - PFR OpinionApril20252025-OTA-177NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence)
Ava Beri Restaurants Group, Inc., dba SubwayApril20252025-OTA-176NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485); 40 percent penalty (R&TC 6597)
Partnership of A. Beri & V. Beri, dba Subway - PFR OpinionApril20252025-OTA-175NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient evidence)
Partnership of A. Beri & V. Beri, dba SubwayApril20252025-OTA-174NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485)
M. Kim, dba Oriental NurseryMarch20252025-OTA-169NonprecedentialUnreported taxable sales (plant and tree nursery); negligence penalty (R&TC 6484)
California Furnishings, Inc. dba Sofa OutletMarch20252025-OTA-158NonprecedentialUnreported taxable sales (sofa outlet)
S. SlatteryMarch20252025-OTA-155NonprecedentialResponsible person liability (R&TC 6829)
Saratoga Springs, Inc.March20252025-OTA-154NonprecedentialReasonable reliance on written advice from CDTFA (R&TC 6596)
Papa Chinos Grill and Greens, LLC, dba Papa Chino's Grill and GreensMarch20252025-OTA-153NonprecedentialUnreported taxable sales (restaurant)
R. MonzonMarch20252025-OTA-150PPending PrecedentialResponsible person liability (R&TC 6829)
D. Anderson - PFR OpinionMarch20252025-OTA-136NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
D. AndersonMarch20252025-OTA-135NonprecedentialUnreported taxable sales (retailer of wedding dresses)
V. Galustyan & A. Badalyan - PFR OpinionMarch20252025-OTA-134NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
V. Galustyan & A. BadalyanMarch20252025-OTA-133NonprecedentialUnreported taxable sales (cannabis retailer); failure-to-file penalty (R&TC 6511); finality penalty (R&TC 6591)
R. BranzuelaFebruary20252025-OTA-132NonprecedentialResponsible person liability (R&TC 6829)
A. PhamFebruary20252025-OTA-131NonprecedentialResponsible person liability (R&TC 6829)
M. PollakFebruary20252025-OTA-130NonprecedentialUnreported taxable sales (restaurant); failure to file penalty; late payment penalty; finality penalty (R&TC 6565); amnesty penalty; interest abatement
I. WardaFebruary20252025-OTA-129NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484); finality penalty (R&TC 6565); late payment penalty
Metrocom-DBC, dba MetrocomFebruary20252025-OTA-123NonprecedentialUnreported taxable sales (cellphone and retailer)
Focaccia Café, Inc., dba Focaccia Market BakeryFebruary20252025-OTA-122NonprecedentialUnreported taxable sales (restaurant)
M. Muthanna, dba King's Smoke ShopFebruary20252025-OTA-110NonprecedentialCigarettes or tobacco products (retailer must retain purchase invoices) (R&TC 22974); possession of untaxed products (R&TC 22974.3); 10-day suspension (Regs. 4603, 4606)
V. Vasquez, dba Auto Motriz MichoacanFebruary20252025-OTA-103NonprecedentialUnreported taxable sales (used car dealership)
Bloom Investment Corp., dba The Car StoreFebruary20252025-OTA-101NonprecedentialUnreported taxable sales (used car dealership); bad debt deduction (R&TC 6055; Reg. 1642); unwind, roll back, buyback
4JR Enterprises, Inc. - PFR OpinionFebruary20252025-OTA-089NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
4JR Enterprises, Inc.February20252025-OTA-088NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
JR Fueling - PFR OpinionFebruary20252025-OTA-087NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
JR FuelingFebruary20252025-OTA-086NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
High Five Enterprises - PFR OpinionFebruary20252025-OTA-085NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
High Five EnterprisesFebruary20252025-OTA-084NonprecedentialUnreported taxable sales (service stations); fraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487)
Intarcia Therapeutics, Inc. - PFR OpinionFebruary20252025-OTA-083NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
Intarcia Therapeutics, Inc.February20252025-OTA-082NonprecedentialClinical trial medicines (Reg. 1591); permanently implanted (R&TC 6369); incorporating property into manufactured article (Reg. 1525); sales for resale
L. Robles - PFR OpinionFebruary20252025-OTA-081NonprecedentialStandard for granting petition for rehearing
L. RoblesFebruary20252025-OTA-080NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales (used car dealership)
Delco Enterprises, Inc., dba Del Taco - PFR OpinionFebruary20252025-OTA-079NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Delco Enterprises, Inc., dba Del TacoFebruary20252025-OTA-078NonprecedentialFraud penalty (R&TC 6485); unreported taxable sales (restaurant); criminal restitution payment to CDTFA not bar civil liabilities for tax and penalties; 40 percent (failure-to-remit) penalty (R&TC 6597); interest abatement
Golden Bear & Legacy, LLC, dba Golden Bear & Legacy - PFR OpinionFebruary20252025-OTA-077NonprecedentialStandard for granting petition for rehearing (irregularity in the proceedings)
Golden Bear & Legacy, LLC, dba Golden Bear & LegacyFebruary20252025-OTA-076NonprecedentialUnreported taxable sales (jewelry store); negligence penalty (R&TC 6484)
Pacific Life Insurance Company - PFR OpinionFebruary20252025-OTA-075NonprecedentialStandard for granting petition for rehearing (contrary to law)
Pacific Life Insurance CompanyFebruary20252025-OTA-074NonprecedentialVendor sale (local participation, common carrier) (Regs. 1620, 1628); amounts paid not excess use tax (software) (Regs. 1501, 1502)
Nellyinvestment, Inc., dba Wireless ShopJanuary 20252025-OTA-067NonprecedentialUnreported taxable sales (cellular telephone dealer); negligence penalty (R&TC 6484)
Ryseas, Inc., dba Pauline'sJanuary20252025-OTA-052NonprecedentialSales for resale (resale certificate) (R&TC 6091; Reg. 1668); sales in interstate or foreign commerce (R&TC 6396; Reg. 1620); negligence penalty (R&TC 6484)
J. Gomez and A. Romero-Lara, dba Rolling Tires & Wheels #4January20252025-OTA-049NonprecedentialUnreported taxable sales (tire shop); negligence penalty (R&TC 6484)
A.G.N. CorporationJanuary20252025-OTA-048NonprecedentialUnreported taxable sales (auto repair shop, window and door installer)
H. RamchandaniJanuary20252025-OTA-045NonprecedentialUnreported taxable sales (liquor store)
Mando Investments, Inc.January20252025-OTA-043NonprecedentialOTA Jurisdiction (Reg. 30103, 30104); erroneous or illegal collection (taxpayer entitled to refund) (R&TC 6901)
A. Rahmany, dba Stark Auto SalesJanuary20252025-OTA-041Nonprecedential40 percent (failure-to-remit) penalty (R&TC 6597)
O. HaskalJanuary20252025-OTA-039NonprecedentialInterest abatement
Wacky Tacky Company, LLC and Wacky Tacky 2January20252025-OTA-034NonprecedentialUnreported taxable sales (operator of indoor playground facilities); negligence penalty (R&TC 6484)
P. BranzuelaJanuary20252025-OTA-029NonprecedentialResponsible person liability (R&TC 6829)
Intelligent Agriculture Solutions, Inc., dba Downtown HydroponicsJanuary20252025-OTA-026NonprecedentialUnreported taxable sales (seller of hydroponics equipment); sales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668)
Iglesia De Cristo - PFRJanuary20252025-OTA-012NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
Iglesia de CristoJanuary20252025-OTA-011NonprecedentialTaxpayer was "purchaser" of aircraft (R&TC 6010); use tax (storage, use, consumption) (R&TC 6201, 6202, 6291; Reg. 1610(c)(2)(A))
J. Lopez, dba Taqueria Las Palmas - PFRJanuary20252025-OTA-004NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
J. Lopez, dba Taqueria Las PalmasJanuary20252025-OTA-003NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Beri Foods Group, Inc., dba Subway 12780 - PFRJanuary20252025-OTA-002NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Beri Foods Group, Inc., dba Subway 12780January20252025-OTA-001NonprecedentialFraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487); criminal restitution payment to CDTFA not bar civil liabilities for tax and penalties; unreported taxable sales (restaurant); 40 percent (failure-to-remit) penalty (R&TC 6597); interest abatement