2025 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
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-035PPending PrecedentialEarned 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)