2026 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
E. FresquezJanuary20262026-OTA-061NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
L. Goetz and R. GoetzJanuary20262026-OTA-060NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
C. FelkerJanuary20262026-OTA-058NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); interest abatement
W. DeBernardi and D. DeBernardiJanuary20262026-OTA-056NonprecedentialLate filing penalty (R&TC 19131)
M. ListerJanuary20262026-OTA-055NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Swanson and B. SwansonJanuary20262026-OTA-053NonprecedentialLate filing penalty (R&TC 19131); interest abatement
APlusLives (A+Lives) L.L.C.January20262026-OTA-052PPending PrecedentialAnnual minimum tax (LLC) (R&TC 17941); per-partner (LLC) late filing penalty (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254)
A. PalaigosJanuary20262026-OTA-050NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
S. Mallur and P. MallurJanuary20262026-OTA-047NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Reusch and S. ReuschJanuary20262026-OTA-046NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
P. GleasonJanuary20262026-OTA-045NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Ladi and M. LadiJanuary20262026-OTA-043NonprecedentialResidency (R&TC 17041); gross income (R&TC 17071; IRC 61); renter's credit (R&TC 17053.5)
R. Goedl and P. GoedlJanuary20262026-OTA-042NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. OliveiraJanuary20262026-OTA-041NonprecedentialFederal adjustment; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164; IRC 6662)
B. Morris and D. MorrisJanuary20262026-OTA-039NonprecedentialNoneconomic substance transaction (NEST) penalty (R&TC 19774); interest-based (IB) penalty (R&TC 19777)
OTC Global FoundationJanuary20262026-OTA-038NonprecedentialCharitable exemption (R&TC 23701d); charitable contribution (charitable deduction) (R&TC 24357, 24359; IRC 170); business expense (IRC 162, 274(d)); taxable gross receipts vs capital contributions (IRC 118); interest abatement
D. ArcherJanuary20262026-OTA-037NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
A. Varela and J. VarelaJanuary20262026-OTA-036NonprecedentialTimeliness of NPA (R&TC 19755); abusive tax avoidance transaction (R&TC 19753) ; economic substance; ESOP; noneconomic substance transaction (NEST) penalty (R&TC 19774); interest-based (IB) penalty (R&TC 19777); federal adjustment; accuracy-related penalty (R&TC 19164)
G. DolofanJanuary20262026-OTA-035NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
R. Caldwell and P. CaldwellJanuary20262026-OTA-034NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. HaasJanuary20262026-OTA-033NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
L. Hackney (Dec'd)January20262026-OTA-032NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Ipenzing LLCJanuary20262026-OTA-031NonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5); estimated tax penalty (R&TC 19142, 19144); interest abatement
A. GatesJanuary20262026-OTA-030NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. GardnerJanuary20262026-OTA-029NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
G. Rebish (Dec'd)January20262026-OTA-027NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
B. Tormey and G. TormeyJanuary20262026-OTA-024NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Maciel and D. BerrymanJanuary20262026-OTA-023NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Garcia and M. Garcia - Opinion on Severed IssuesJanuary20262026-OTA-022PPending PrecedentialOTA does not have jurisdiction to apportion Tribal reservation-sourced income (constitutional issues, federal preemption, apportionment)
R. Garcia and M. Garcia - Opinion on Second Severed IssueJanuary20262026-OTA-021PPending PrecedentialTaxation of reservation-source income (R&TC 17131.7)
M. Amin and N. AminJanuary20262026-OTA-020NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. GonzalezJanuary20262026-OTA-019NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Notfriends, Inc.January20262026-OTA-018NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144); interest abatement
P. GuintherJanuary20262026-OTA-017SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Balakrishnan and S. PadmanabhanJanuary20262026-OTA-016SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
Barnhill Partners LLCJanuary20262026-OTA-015SCPNonprecedentialPer-partner (LLC member) late filing penalty (R&TC 19172)
L. OstarelloJanuary20262026-OTA-014SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. HughesJanuary20262026-OTA-013SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Tatom and R. Minetto - PFR OpinionJanuary20262026-OTA-012NonprecedentialStandard for granting petition for rehearing
J. Tatom and R. MinettoJanuary20262026-OTA-011NonprecedentialFederal adjustment
M. McGuire - PFR OpinionJanuary20262026-OTA-008NonprecedentialStandard for granting petition for rehearing (irregularity in proceeding, error in law, contrary to law)
M. McGuireJanuary20262026-OTA-007NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
A. Keshishian and E. Keshishian - PFR OpinionJanuary20262026-OTA-004NonprecedentialStandard for granting petition for rehearing
A. Keshishian and E. KeshishianJanuary20262026-OTA-003NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
J. Lin and D. Lin - PFR OpinionJanuary20262026-OTA-002NonprecedentialStandard for granting petition for rehearing (contrary to law, error in law, insufficient evidence, due process)
J. Lin and D. LinJanuary20262026-OTA-001NonprecedentialGross income (IRC 61); estimation of income (R&TC 19087); late filing penalty (R&TC 19131); frivolous return penalty (R&TC 19179); frivolous appeal penalty (R&TC 19714; Reg. 30217)