2025 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
A. BraytonApril20252025-OTA-236NonprecedentialBad debt deduction (IRC 166)
M. Libitzky and S. LibitzkyApril20252025-OTA-235NonprecedentialStatute of limitations on claim for refund (R&TC 19306); valid return, valid claim for refund, informal claim for refund
A. CrosbyApril20252025-OTA-234NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. CampbellApril20252025-OTA-233NonprecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
J. ChuApril20252025-OTA-230NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Parcell and T. ParcellApril20252025-OTA-229NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Thota and D. KovvuruApril20252025-OTA-227NonprecedentialStatute of limitations on claim for refund (R&TC 19306); statute of limitations bars innocent spouse relief
N. MartinezApril20252025-OTA-226NonprecedentialFederal adjustment
X. ForemanApril20252025-OTA-225NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Franklin J. Dulian Exemption TrustApril20252025-OTA-223NonprecedentialLate filing penalty (R&TC 19131); interest abatement
T. ClaybornApril20252025-OTA-221NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. TarabetzApril20252025-OTA-220NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
G. Merrill and F. MerrillApril20252025-OTA-219NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Gunderson and D. Gunderson (Dec'd)April20252025-OTA-218NonprecedentialGross income (IRC 61); claimed deductions; burden of proof
E. DardoonApril20252025-OTA-217NonprecedentialEstimation of income; statute of limitations for FTB to issue an NPA (R&TC 19057, 19087)
Luminello, Inc.April20252025-OTA-216NonprecedentialDishonored payment penalty (R&TC 19134; IRC 6657)
S. Lothrop and M. LothropApril20252025-OTA-214NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. BasisoApril20252025-OTA-212NonprecedentialMortgage interest deduction; real property tax deduction (equitable owner) (beneficial owner) (IRC 163, 164)
M. Ruscito and P. RuscitoApril20252025-OTA-211NonprecedentialLate filing penalty (R&TC 19131)
D. Swartzendruber and E. SwartzendruberApril20252025-OTA-210NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); late payment penalty (R&TC 19132)
J. Lin and D. LinApril20252025-OTA-208NonprecedentialEstimation of income (R&TC 19087); frivolous appeal penalty (R&TC 19714)
Z. Radman-ByrnesApril20252025-OTA-207NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Topline Capital Partners, LPApril20252025-OTA-206NonprecedentialPer-partner late filing penalty (R&TC 19172); collection cost recovery fee (R&TC 19254); interest abatement
V. Randall and B. RandallApril20252025-OTA-205NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Applied Biomedical Research LLCApril20252025-OTA-204NonprecedentialPer-member late filing penalty (R&TC 19172); late payment penalty (R&TC 19132); interest abatement
Basiso Group LLCApril20252025-OTA-203NonprecedentialBusiness expense deductions (meals, travel, accounting) (IRC 162, 274); Cohan rule
A. Aslan and J. AslanApril20252025-OTA-201NonprecedentialLate filing penalty (R&TC 19131)
J. Acosta and B. AcostaApril20252025-OTA-200NonprecedentialTax payments (allegedly applied to wrong tax year(s))
O. SchumacherApril20252025-OTA-198NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Home Slice Enterprises, Inc.April20252025-OTA-197NonprecedentialMinimum franchise tax (R&TC 23153); late filing penalty (R&TC 19131); estimated tax penalty (corporation) (R&TC 19142); interest abatement
S. McCarthyApril20252025-OTA-195NonprecedentialLate filing penalty (R&TC 19131); interest abatement
J. RamirezApril20252025-OTA-194NonprecedentialFederal adjustment
R. Polito and J. PolitoApril20252025-OTA-193SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Brian R. Gantwerker, M.D., A Medical CorporationApril20252025-OTA-192SCPNonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5)
J. AndrewsApril20252025-OTA-191SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. RuizApril20252025-OTA-190SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. Paniagua and E. AsturiasApril20252025-OTA-189SCPNonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
P. Ruiz and M. RuizApril20252025-OTA-188SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. DavisApril20252025-OTA-187SCPNonprecedentialCollection cost recovery fee (R&TC 19254); interest abatement
Monjeri Investments LLCApril20252025-OTA-186SCPNonprecedentialLate filing penalty (R&TC 19131); per-partner late filing penalty (R&TC 19172); interest abatement
E. LeBrun - PFR OpinionApril20252025-OTA-173NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law, error in law)
E. LeBrunApril20252025-OTA-172NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. HawkinsMarch20252025-OTA-171NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. ToMarch20252025-OTA-170NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
L. Boaventura-Delanoe (Requesting Spouse) and P. Boaventura-Delanoe (Non-Requesting Spouse)March20252025-OTA-168NonprecedentialInnocent spouse relief (R&TC 18533(b); R&TC 19006)
D. EisanMarch20252025-OTA-167NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. GreyMarch20252025-OTA-166NonprecedentialFederal adjustments
The RJ Paul Family Limited Partnership; and Town Center Family LPMarch20252025-OTA-165NonprecedentialLate payment penalty (R&TC 19132); interest abatement
D. LeeMarch20252025-OTA-164NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164); interest abatement
R. Diaz GomezMarch20252025-OTA-163NonprecedentialEarned income tax credit (EITC) (IRC 32; R&TC 17052)
A. CallisonMarch20252025-OTA-162NonprecedentialFederal adjustments
S. Herbert and J. HerbertMarch20252025-OTA-161NonprecedentialLate payment penalty (R&TC 19132)
K. LenoverMarch20252025-OTA-160NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
E. Crain (Non-Requesting Spouse) and K. Crain (Requesting Spouse)-March20252025-OTA-159NonprecedentialInnocent spouse relief (R&TC 18533(f); R&TC 18533(i))
E. DavilaMarch20252025-OTA-157NonprecedentialEarned income tax credit (EITC) (IRC 32; R&TC 17052)
O. CohenMarch20252025-OTA-156NonprecedentialLate payment penalty (R&TC 19132)
A. NechutaMarch20252025-OTA-152NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Blowhole Productions LLCMarch20252025-OTA-151NonprecedentialPer-partner late filing penalty (R&TC 19172); late payment penalty (R&TC 19132)
T. ZimmermanMarch20252025-OTA-149NonprecedentialGross income (IRC 61); California subtraction
S. SchatzMarch20252025-OTA-148NonprecedentialLate filing penalty (R&TC 19131); interest abatement
S. Ledson and A. LedsonMarch20252025-OTA-147NonprecedentialCharitable contribution (conservation easement) carryover (IRC 170; R&TC 17024.5)
Travis Industries, IncMarch20252025-OTA-146NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142); interest abatement
S. Forem and A. ForemMarch20252025-OTA-145NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. Citrano and E. CitranoMarch20252025-OTA-144SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Setayesh and A. EjtehadiMarch20252025-OTA-143SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
A. Crouch Jr. and W. Crouch - PFR OpinionMarch20252025-OTA-142NonprecedentialStandard for petition for rehearing (contrary to law)
A. Crouch Jr. and W. CrouchMarch20252025-OTA-141NonprecedentialLate filing penalty (R&TC 19131)
A. Markowski - PFR OpinionMarch20252025-OTA-140NonprecedentialStandard for granting petition for rehearing (contrary to law, insufficient evidence)
A. MarkowskiMarch20252025-OTA-139NonprecedentialNonresident individual (sole proprietorship) wrote computer code while living in Masacheutes for a California company (Reg. 17951-4(c)); benefit of services (Reg. 25136-2); estimation of income (did not file a CA return) (R&TC 19087); last known address (R&TC 18416)
Davis Ventures, Ltd. I - PFR OpinionMarch20252025-OTA-138NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
Davis Ventures, Ltd. IMarch20252025-OTA-137NonprecedentialPer-partner late filing penalty (R&TC 19172)
Y. GarciaFebruary20252025-OTA-128NonprecedentialGross income (California subtraction) (IRC 61); interest abatement
Sockeye Trading Company Inc.February20252025-OTA-127NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (S corporation) (R&TC 19142, 19144); interest abatement
N. Basilio and S. BasilioFebruary20252025-OTA-126NonprecedentialResidency (R&TC 19014, 19041); community property
E. GozlanFebruary20252025-OTA-125NonprecedentialStatute of limitations for FTB to issue an NPA (R&TC 18622, 19057, 19059, 19060); accuracy-related penalty (R&TC 19164; IRC 6662)
B. SpenceFebruary20252025-OTA-124NonprecedentialEstimated tax penalty (R&TC 19136: IRC 6654)
J. VanburenFebruary20252025-OTA-121NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. ShortlandFebruary20252025-OTA-120NonprecedentialLate payment penalty (R&TC 19132)
Casiano Lancaster Investments, LLCFebruary20252025-OTA-119NonprecedentialLate filing penalty (R&TC 19131); per-member/partner LLC late filing penalty (R&TC 19172); demand penalty (R&TC 19133); late payment penalty (R&TC 19132); underpayment of estimated LLC fee penalty (R&TC 17942); filing enforcement cost recovery fee (R&TC 19254); interest abatement
D. Khiaban and T. KhiabanFebruary20252025-OTA-118NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
Tronox US Holdings Inc. & SubsidiariesFebruary20252025-OTA-117NonprecedentialLate payment penalty (R&TC 19132); interest abatement
C. MitchellFebruary20252025-OTA-116NonprecedentialLate payment penalty (R&TC 19132); OTA jurisdiction
E. ChaoFebruary20252025-OTA-115NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
H. Macias and W. PujolsFebruary20252025-OTA-114NonprecedentialFederal adjustments
C. Hall and M. HallFebruary20252025-OTA-113NonprecedentialNonqualified stock options, restricted stock units (vesting, exercise, California source income, residency) (R&TC 17014, 17041; IRC 83); OTA jurisdiction (Reg. 30104(d))
E. Macasaet and M. Rosales-MacasaetFebruary20252025-OTA-112NonprecedentialLate filing penalty (R&TC 19131)
D. AnglemyerFebruary20252025-OTA-111NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
Panadyne, IncFebruary20252025-OTA-109NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133)
The Kayyem Trust; R. Kayyem and M. KayyemFebruary20252025-OTA-108NonprecedentialLike-kind exchange (actual receipt, constructive receipt) (IRC 1031; Reg. 1.1031(k))
S. Bhullar and A. BhullarFebruary20252025-OTA-107NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
V. MeltonFebruary20252025-OTA-106NonprecedentialInnocent spouse relief (R&TC 18533(f))
C. Rayner and A. RaynerFebruary20252025-OTA-105NonprecedentialGross income (California subtraction) (IRC 61)
N. Menon and P. TyagiFebruary20252025-OTA-104NonprecedentialResidency (R&TC 17014, 17041); California method
T. Anderson and L. AndersonFebruary20252025-OTA-102NonprecedentialFederal adjustments
J. Dunn and B. DunnFebruary20252025-OTA-100NonprecedentialPartner's distributive share of partnership loss (IRC 702); net operating loss (NOL) carryback (R&TC 17276)
S. ElderFebruary20252025-OTA-099NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. AdamyanFebruary20252025-OTA-098NonprecedentialGross income (zero return, no wages, not an employee) (IRC 61); frivolous appeal penalty (R&TC 19714)
J. VoightFebruary20252025-OTA-097NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Hitson-O'NealFebruary20252025-OTA-096SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. ChanFebruary20252025-OTA-095SCPNonprecedentialLate filing penalty (R&TC 19131); interest abatement
Titan Law Firm PCFebruary20252025-OTA-094SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
Metro Mortgage Group, LLCFebruary20252025-OTA-093SCPNonprecedentialAnnual LLC tax (R&TC 17941); per-shareholder late filing penalty (elected treatment as S corp) (19172.5); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254)
B. Morales and M. MoralesFebruary20252025-OTA-092SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
E. Hamblin - PFR OpinionFebruary20252025-OTA-091NonprecedentialStandard for granting petition for rehearing (irregularity in the proceedings)
E. HamblinFebruary20252025-OTA-090NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Lee - PFR OpinionFebruary20252025-OTA-073NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
S. LeeFebruary20252025-OTA-072NonprecedentialEstimation of income (R&TC 19087)
S. Orlaski - PFR OpinionFebruary20252025-OTA-071NonprecedentialStandard for granting petition for rehearing
S. OrlaskiFebruary20252025-OTA-070NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Soerjohadi and S. Soerjohadi - PFR OpinionFebruary20252025-OTA-069NonprecedentialStandard for granting petition for rehearing
A. Soerjohadi and S. SoerjohadiFebruary20252025-OTA-068NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Douglas and R. Douglas (Deceased)January20252025-OTA-066NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164); interest abatement
J. JonesJanuary20252025-OTA-065NonprecedentialLate filing penalty (R&TC 19131)
J. Middleman and V. MiddlemanJanuary20252025-OTA-064NonprecedentialLate payment penalty (R&TC 19132)
N. Pathak and A. PathakJanuary20252025-OTA-063NonprecedentialLate payment penalty (R&TC 19132)
A. StarkJanuary20252025-OTA-062NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133) filing enforcement fee (R&TC 19254); interest abatement
M. Villareal CruzJanuary20252025-OTA-061NonprecedentialEarned income tax credit (EITC)
S. FerreiraJanuary20252025-OTA-060NonprecedentialResidency (safe harbor) (R&TC 17014; Reg. 17014)
C. SwitzerJanuary20252025-OTA-059NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
R. JohnsonJanuary20252025-OTA-058NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
R. HerbJanuary20252025-OTA-057NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164); interest abatement
M. Yok-CarrJanuary20252025-OTA-056NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136; Reg. 6654); collection cost recovery fee (R&TC 19254); interest abatement
C. TatJanuary20252025-OTA-055NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
BeerBaby Ventures LLCJanuary20252025-OTA-054NonprecedentialPer-partner late filing penalty (R&TC 19172)
I. DoritJanuary20252025-OTA-053NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136; IRC 6654)
M. Mook and L. MookJanuary20252025-OTA-051NonprecedentialLate payment penalty (R&TC 19132)
B. ZeldinJanuary20252025-OTA-050NonprecedentialLate filing penalty (R&TC 19131)
K. SarafJanuary20252025-OTA-047NonprecedentialLate filing penalty (R&TC 19131)
SMC Networks, Inc.January20252025-OTA-046NonprecedentialLate payment penalty (R&TC 19132)
Odorzx, Inc.January20252025-OTA-044NonprecedentialLate payment penalty (R&TC 19132); electronic funds transfer (EFT) penalty (R&TC 19011)
J. WuJanuary20252025-OTA-042NonprecedentialFederal adjustments
Estate of Donald Frank RiaskaJanuary20252025-OTA-040NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. OmidiJanuary20252025-OTA-038NonprecedentialResidency (R&TC 17014; Reg. 17014); late filing penalty (R&TC 19131)
R. Gault, Jr.January20252025-OTA-037NonprecedentialStatute of limitation for FTB to issue NPA (R&TC 19057)
J. MitchellJanuary20252025-OTA-036NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. SoteloJanuary20252025-OTA-035PPrecedentialEarned income tax credit (EITC)
E. Marshall and M. MarshallJanuary20252025-OTA-033NonprecedentialDemand penalty (R&TC 19133)
R. Cain and K. CainJanuary20252025-OTA-032NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. BlaufussJanuary20252025-OTA-031NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P. ReynosoJanuary20252025-OTA-030NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. Nouri and M. NouriJanuary20252025-OTA-028NonprecedentialFederal adjustments
M. PerskyJanuary20252025-OTA-027NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Ono Solutions, Inc.January20252025-OTA-025NonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142, 19144)
C. PadronJanuary20252025-OTA-024NonprecedentialResidency (part-year resident) (R&TC 17014, 17015, 17015.5)
J. ThompsonJanuary20252025-OTA-023NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Yadegar and S. Samuel-YadegarJanuary20252025-OTA-022SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. FoxJanuary20252025-OTA-021SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. LiJanuary20252025-OTA-020SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. VillafuerteJanuary20252025-OTA-019SCPNonprecedentialRidesharing credit carryover (R&TC 17053, 17053.1, 23605)
K. Saraiya and M. Saraiya - PFRJanuary20252025-OTA-018SCPNonprecedentialStandard for granting petition for rehearing (contrary to law)
K. Saraiya and M. SaraiyaJanuary20252025-OTA-017SCPNonprecedentialOther state tax credit (OSTC) (R&TC 18001, 19311.5)
T. Gilbert - PFRJanuary20252025-OTA-016SCPNonprecedentialStandard for granting petition for rehearing (insufficient evidence)
T. GilbertJanuary20252025-OTA-015SCPNonprecedentialFederal adjustments
K. Demler and M. Demler - PFRJanuary20252025-OTA-014NonprecedentialStandard for granting petition for rehearing
K. Demler and M. DemlerJanuary20252025-OTA-013NonprecedentialResearch and development (R&D) credit (family-owned egg ranch) (IRC 41)
M. Scanlan - PFRJanuary20252025-OTA-010NonprecedentialStandard for granting petition for rehearing (error in law)
M. ScanlanJanuary20252025-OTA-009NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous appeal penalty (R&TC 19714)
M. Gelman and R. Gelman - PFRJanuary20252025-OTA-008NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient evidence, error in law)
M. Gelman and R. GelmanJanuary20252025-OTA-007NonprecedentialEffective date of partnership (backdating agreement); California does not conform to TEFRA; duty of consistency
C. Chien - PFRJanuary20252025-OTA-006NonprecedentialStandard for granting petition for rehearing (contrary to law)
C. ChienJanuary20252025-OTA-005NonprecedentialGain on sale (IRC 1001); adjusted basis of property sold (R&TC 1011, 1012, 1016); depreciation recapture (IRC 1250); Cohan rule; principal residence exclusion (IRC 121); accuracy-related penalty (R&TC 19164)