2026 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
G. Calhoun and T. CalhounJuly20262026-OTA-377NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Stewart and M. StewartJuly20262026-OTA-376NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. DixonJuly20262026-OTA-375NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. RezaiJuly20262026-OTA-374NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. PerryJuly20262026-OTA-373NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Knight and T. KnowlesJuly20262026-OTA-372NonprecedentialOTA jurisdiction of claim for refund (perfected claim, balance outstanding of tax, penalties, interest) (IRC 6665; R&TC 19164; 19101; Reg. 30103)
J. Curtis and R. CurtisJuly20262026-OTA-370NonprecedentialStatute of limitation on claim for refund (R&TC 19306)
J. ParkerJuly20262026-OTA-367NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. ArdireJuly20262026-OTA-366NonprecedentialStatute of limitations on claim for refund (proof of mailing) (R&TC 19306)
S. RataJuly20262026-OTA-365NonprecedentialInterest abatement
T. SkomraJuly20262026-OTA-364NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. TrianoJuly20262026-OTA-363NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. SmithJuly20262026-OTA-362NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. VelazquezJuly20262026-OTA-361NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
Black Sabbitch LLCJuly20262026-OTA-360NonprecedentialLate filing penalty (LLC) (R&TC 19172)
July20262026-OTA-359NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
K. RidgewayJuly20262026-OTA-358NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
N. KannanJuly20262026-OTA-357NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. WhiteJuly20262026-OTA-356NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
L. DixonJuly20262026-OTA-355NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
N. MillerJuly20262026-OTA-354NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. ShepherdJuly20262026-OTA-353NonprecedentialLate filing penalty (R&TC 19131); interest abatement
J. KaranfilogluJuly20262026-OTA-352NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
T. Hui and D. JiangJuly20262026-OTA-349NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. Rhoades and K. SalisburyJuly20262026-OTA-348NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Noe and A. NoeJuly20262026-OTA-347NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Gilbert and W. Gilbert (Dec'd)July20262026-OTA-346NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. MasonJuly20262026-OTA-345NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. ShawJuly20262026-OTA-344NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
J. Markham and M. SzpekJuly20262026-OTA-343NonprecedentialResidency (resident, nonresident, domicile) (R&TC 17014, 17041, 17951)
D. Delgado and R. DelgadoJuly20262026-OTA-342NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Kanjula and S. PillapalemJuly20262026-OTA-341NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. McCowanJuly20262026-OTA-340NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement; frivolous appeal penalty (R&TC 19714)
E. Torres and R. TorresJuly20262026-OTA-339NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Sharma and A. UpadhyayJuly20262026-OTA-338NonprecedentialCommunity property (CA resident married to Texas domicillary) (R&TC 17041, 217951; Cal. Fam. Code 760)
G. SimentalJuly20262026-OTA-337NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. CarbinJuly20262026-OTA-336NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Terrazas and G. OlveraJuly20262026-OTA-335NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Ledger and A. LedgerJuly20262026-OTA-334NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. HurstJuly20262026-OTA-333NonprecedentialLate filing penalty (federal extension) (R&TC 19131)
E. Wedlow BenjaminJuly20262026-OTA-332NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. SewellJuly20262026-OTA-331NonprecedentialEstimation of income (gross income) (IRC 61) (R&TC 19087)
A. Felix and G. FelixJuly20262026-OTA-330NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Garcia Quirarte and Y. Meza CervantesJuly20262026-OTA-329NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. ChristoffersonJuly20262026-OTA-328NonprecedentialIRA distribution, moving expenses (IRC 61, 217, 262, 402); discharge in bankruptcy OTA jurisdiction) (Reg. 30104)
G. Helms and D. HelmsJuly20262026-OTA-326NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. StrangeJuly20262026-OTA-325SCPNonprecedentialEstimation of income (R&TC 19087); rental expenses
Centizen Apps Inc.July20262026-OTA-324SCPNonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5); estimated tax penalty (corporation) (R&TC 19142, 19144)
C. Silva and L. SilvaJuly20262026-OTA-323SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Infinity Wellness Institute Inc.July20262026-OTA-322SCPNonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144); interest abatement
R. Green and J. GreenJuly20262026-OTA-321SCPNonprecedentialFederal adjustments
G. Morris and R. Morris - PFR OpinionJuly20262026-OTA-318NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
G. Morris and R. MorrisJuly20262026-OTA-317NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
NextEra Energy Capital Holdings, Inc. and Affiliates - PFR OpinionJuly20262026-OTA-312NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, insufficient evidence, contrary to law, error in law) (R&TC 25128.9)
NextEra Energy Capital Holdings, Inc. and AffiliatesJuly20262026-OTA-311PPending PrecedentialUnitary business; allocation and apportionment (R&TC 25137)
J. Morley and L. MorleyJune20262026-OTA-306NonprecedentialTaxable distribution in excess of stock basis (IRC 1367, 1368); constructive trust; claim of right (R&TC 17049; IRC 1341)
J. Lord and D. LordJune20262026-OTA-304NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. Lee and S. LeeJune20262026-OTA-301NonprecedentialLate filing penalty (R&TC 19131)
S. Holland and C. HollandJune20262026-OTA-299NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P. Sharma and M. SharmaJune20262026-OTA-298NonprecedentialLate payment penalty (R&TC 19132)
J. GonzalezJune20262026-OTA-296NonprecedentialEstimation of income (R&TC 19087); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
J. Ludlow and A. HennesseyJune20262026-OTA-295Nonprecedentiallate filing penalty (R&TC 19131); interest abatement
D. HughesJune20262026-OTA-294NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. GabaJune20262026-OTA-293NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
E. BullerJune20262026-OTA-292NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. SmithJune20262026-OTA-291NonprecedentialInterest abatement
T. MorenoJune20262026-OTA-290NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Horatio Partners, LLCJune20262026-OTA-289NonprecedentialLate filing penalties (R&TC 19131, 19172)
K. JonesJune20262026-OTA-288PPending PrecedentialOTA jurisdiction (R&TC 19324, 19322.1; Reg. 30103)
B. EldridgeJune20262026-OTA-287NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. RodmanJune20262026-OTA-286NonprecedentialGross income (IRC 61); late filing penalty (R&TC 19131)
Y. Zhang and J. FanJune20262026-OTA-285NonprecedentialDemand penalty (R&TC 19133)
D. RochaJune20262026-OTA-283NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Patro and S. GudlaJune20262026-OTA-282NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
R. Kennedy and M. KennedyJune20262026-OTA-281NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Stokes Industries, Inc.June20262026-OTA-280NonprecedentialLate payment penalty (R&TC 19132)
T. Hansen and M. HansenJune20262026-OTA-278NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
The Art Kart Co LLCJune20262026-OTA-277NonprecedentialAnnual tax (LLC) (R&TC 17941); late payment penalty (R&TC 19132); interest abatement
M. HoltJune20262026-OTA-276NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. ArenivarzJune20262026-OTA-275NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Kurutz-SinghildJune20262026-OTA-274NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Xin and C. JiangJune20262026-OTA-273NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Y. Solanki and M. SolankiJune20262026-OTA-272NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. PooleJune20262026-OTA-271NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. OlazabalJune20262026-OTA-270NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Baillie and D. BaillieJune20262026-OTA-269NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P. ZedakerJune20262026-OTA-268NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Lee and F. ChanJune20262026-OTA-266NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. FergusonJune20262026-OTA-265NonprecedentialFederal adjustment
P. FreemanJune20262026-OTA-264NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Family Tree Service Inc.June20262026-OTA-263NonprecedentialEstimated tax penalty (corporation) (R&TC 19142, 19144)
C. RaimondiJune20262026-OTA-261NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. Harrosh and S. HarroshJune20262026-OTA-260NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. KoivistoJune20262026-OTA-259NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. Dutra and D. DutraJune20262026-OTA-258NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Robert Perruso 1993 RVOC TRJune20262026-OTA-257NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
W. Huang and X. HongJune20262026-OTA-256NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. PardoJune20262026-OTA-255SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. LizarragaJune20262026-OTA-254SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Spohr and L. SpohrJune20262026-OTA-253SCPNonprecedentialInterest abatement
Ken's Foods, Inc. - PFR OpinionJune20262026-OTA-250NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Ken's Foods, Inc.June20262026-OTA-249PPending PrecedentialWhether appellant’s California activities exceeded Public Law (PL) 86-272 protection
McDonell Lane, Inc. - PFR OpinionJune20262026-OTA-248NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
McDonell Lane, Inc.June20262026-OTA-247PPending PrecedentialDoing business in California (commercial domicile did not shift upon death) (R&TC 23101)
P. ShepardMay20262026-OTA-242NonprecedentialFiling requirement (individual); late filing penalty (R&TC 19131)
G. Talamantez and S. TalamantezMay20262026-OTA-241NonprecedentialItemized deductions
J. WangMay20262026-OTA-240NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. JohnsonMay20262026-OTA-239NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. SuursMay20262026-OTA-238NonprecedentialMarket-based sourcing (cascading rules) Reg. 17951-4, 25136-2); late filing penalty (R&TC 19131)
G. MaysMay20262026-OTA-237NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Neurology Associates Oncall LLCMay20262026-OTA-235NonprecedentialLLC taxed as S corporation (doing business in California) (R&TC 23151, 23153, 23802)
J. VargasMay20262026-OTA-234NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Khorraminejad and S. KavousiMay20262026-OTA-233NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. WardMay20262026-OTA-232NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Khan and J. SinghMay20262026-OTA-231NonprecedentialFederal adjustments
E. PaltaoMay20262026-OTA-230NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. RichardsonMay20262026-OTA-227NonprecedentialFederal adjustment
H. BekMay20262026-OTA-224NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Rice and F. RiceMay20262026-OTA-223NonprecedentialSale of primary residence (adjusted basis of real property) (improvements vs maintenance and repairs) (IRC 121, 1001, 1012, 1016); Cohan rule
D. Fritz and L. FritzMay20262026-OTA-222NonprecedentialEstimated tax penalty (R&TC 19136)
J. BerglundMay20262026-OTA-221NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. EslavaMay20262026-OTA-220NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Estate of R. Murray (Dec'd)May20262026-OTA-219NonprecedentialFiling requirement (individual) (R&TC 18501); late filing penalty (R&TC 19131); interest abatement
J. PriceMay20262026-OTA-218NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. McDaniel and P. McDanielMay20262026-OTA-216NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. PruyMay20262026-OTA-215SCPNonprecedentialFederal adjustment
C. OlsonMay20262026-OTA-214SCPNonprecedentialInterest abatement
C. Allen (Dec'd) and A. Allen - PFR OpinionMay20262026-OTA-201NonprecedentialStandard for granting petition for rehearing (insufficient evidence, newly discovered evidence)
C. Allen (Dec'd) and A. AllenMay20262026-OTA-200NonprecedentialFederal adjustment; accuracy-related penalty (R&TC 19164)
H. Aguirre and A. AguirreApril20262026-OTA-199NonprecedentialFederal adjustment
D. FronkApril20262026-OTA-198NonprecedentialEstimation of income (wages) (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
R. Mitchell and J. MitchellApril20262026-OTA-196PPrecedentialInvoluntary conversion of property (IRC 1033)
HRA Highlander LLC and HRA Woodlake Village LLCApril20262026-OTA-193NonprecedentialPer-partner late filing penalty ((R&TC 19172)
N. Gomez CalvaApril20262026-OTA-192NonprecedentialOTA jurisdiction (perfected claim for refund) (Reg. 30103, 30203)
Downs Investments, LLCApril20262026-OTA-188NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. DunlapApril20262026-OTA-187NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Estate of B. Granados (dec'd)April20262026-OTA-186NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Ferus Natural Gas Fuels LPApril20262026-OTA-185NonprecedentialLate filing penalty (R&TC 19172); interest abatement
L. ColemanApril20262026-OTA-184NonprecedentialSale of securities (wash sale, calculation of capital gain) (IRC 1091)
M. Theerathada and D. TheerathadaApril20262026-OTA-183NonprecedentialLate filing penalty (R&TC 19131)
S. Taylor and B. TaylorApril20262026-OTA-180NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136)
T. MillerApril20262026-OTA-178NonprecedentialGross income (wages, combat zone) (IRC 61, R&TC 17131)
Mara Management, LLCApril20262026-OTA-177NonprecedentialLate filing penalties (R&TC 19131, 19172.5)
P. GreenApril20262026-OTA-176NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. Weeks and M. WeeksApril20262026-OTA-175NonprecedentialBusiness loss (IRC 165(c)(1)); home office (IRC 280A(c)(1))
M. Merrill and J. MerrillApril20262026-OTA-174NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Sun and B. HuangApril20262026-OTA-173NonprecedentialDemand penalty (R&TC 19133); collection cost recovery fee (R&TC 19254)
Level 10 Construction, LPApril20262026-OTA-172NonprecedentialLate payment penalty (R&TC 19132); interest abatement
J. Lin and D. LinApril20262026-OTA-171NonprecedentialEstimation of income (wages) (R&TC 19087); frivolous appeal penalty (R&TC 19714)
D. MeyerApril20262026-OTA-169SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Vogel and Y. VogelApril20262026-OTA-168SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
I. RoaApril20262026-OTA-167SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Amador and L. AmadorMarch20262026-OTA-164NonprecedentialGross income (wages) (IRC 61); frivolous appeal penalty (R&TC 19714)
Outdoor Prolink LLCMarch20262026-OTA-163NonprecedentialDoing business (LLC annual tax, LLC annual fee) (R&TC 23101, 17941, 17942); Public Law 86-272; late filing penalty (R&TC 19131); per-member late filing penalty (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); Interest abatement
P. CussonMarch20262026-OTA-162NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. BahramiMarch20262026-OTA-161NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. LertvanichMarch20262026-OTA-160NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Setamel CorpMarch20262026-OTA-158NonprecedentialDoing business (minimum tax) (R&TC 23101, 23153); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
J. LaoMarch20262026-OTA-156NonprecedentialFederal adjustment
J. Cowdrey and J. CowdreyMarch20262026-OTA-155NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. SciarrettaMarch20262026-OTA-154NonprecedentialLate filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254); interest abatement
Maple Valley Investments LLCMarch20262026-OTA-151NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144)
Bruce Horng J. Lin, MD, PCMarch20262026-OTA-150NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144)
Z. HeMarch20262026-OTA-148NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
S. HansenMarch20262026-OTA-146NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
P. Appelblom and N. AppelblomMarch20262026-OTA-145NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Tanner and L. TannerMarch20262026-OTA-144NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. ShelleyMarch20262026-OTA-143NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Fishbone Apparel, Inc.March20262026-OTA-141NonprecedentialDoing business in California (R&TC 23101, 23101(b)); late filing penalty (R&TC 19131); filing enforcement fee (R&TC 19254); interest abatement
D. GabrinerMarch20262026-OTA-136NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
MGG Enterprise, Inc.March20262026-OTA-135NonprecedentialDoing business in California (employee in California) (R&TC 23101, 23153); late filing penalty (R&TC 19131)
K. Painchaud-Bullis and J. BullisMarch20262026-OTA-134SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
S. WilsonMarch20262026-OTA-133SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
H. MachucaMarch20262026-OTA-132SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306) (no exception for fact taxpayer was in prison)
W. LaRose and C. LaRoseMarch20262026-OTA-131SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Gobel and R. Gobel - PFR OpinionMarch20262026-OTA-130SCPNonprecedentialStandard for granting petition for rehearing
G. Gobel and R. GobelMarch20262026-OTA-129SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
P. Caldwell - PFR OpinionMarch20262026-OTA-128NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, contrary to law, error in law)
P. CaldwellMarch20262026-OTA-127NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
S. Farah - PFR OpinionMarch20262026-OTA-126NonprecedentialStandard for granting petition for rehearing (contrary to law)
S. FarahMarch20262026-OTA-125NonprecedentialArbitration award to prior spouse [husband] was taxable to wife in 2015 tax year; transfer incident to divorce (IRC 61; IRC 1041)
G. Scholler and S. Scholler - PFR OpinionMarch20262026-OTA-124NonprecedentialStandard for granting petition for rehearing (irregularity in proceeding, insufficient evidence, contrary to law)
G. Scholler and S. SchollerMarch20262026-OTA-123NonprecedentialBad debt deduction (IRC 166); worthless stock deduction (IRC 165(g)); accuracy-related penalty (R&TC 19164); interest abatement
N. EdwardsFebruary20262026-OTA-115NonprecedentialLate filing penalty (R&TC 19131)
A. SciarrettaFebruary20262026-OTA-114NonprecedentialLate filing penalty (R&TC 19131) demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
Green Flush Technologies LLCFebruary20262026-OTA-112NonprecedentialPer-partner late filing penalty (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
D. Kendall and R. KendallFebruary20262026-OTA-111NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. UpadhyayaFebruary20262026-OTA-110NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
Piilani Gardens, LLCFebruary20262026-OTA-109NonprecedentialLate payment penalty (R&TC 19132)
A1 Trucking IncFebruary20262026-OTA-108NonprecedentialLate filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5); estimated tax penalty (corporation) (R&TC 19142, 19144); collection cost recovery fee (R&TC 19254); interest abatement
G. SchmiererFebruary20262026-OTA-107NonprecedentialFederal adjustment
B. OrenFebruary20262026-OTA-105NonprecedentialEstimation of income (R&TC 19087); filing requirement (R&TC 18501); late filing penalty (R&TC 19131)
F. CervantesFebruary20262026-OTA-102NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Buzzworthy Cleaning LLCFebruary20262026-OTA-100NonprecedentialFiling requirement (doing business) (R&TC 18601, 23101, 23153); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); per-shareholder late filing penalty (R&TC 19172.5); filing enforcement fee (R&TC 19254)
C. Cardinal and B. CardinalFebruary20262026-OTA-099NonprecedentialWorthless stock deduction (IRC 165(a); 165(g)); theft loss (IRC 165(a); 165(c))
P. Matheson and R. MathesonFebruary20262026-OTA-098NonprecedentialLate filing penalty (R&TC 19131)
D. JonesFebruary20262026-OTA-096NonprecedentialOther state tax credit (OSTC)
J. Dangermond and L. DangermondFebruary20262026-OTA-095NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
North Bay Pressure Washing, Inc.February20262026-OTA-094NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144); interest abatement
D. EshbaughFebruary20262026-OTA-093NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Cardoza and C. CardozaFebruary20262026-OTA-092NonprecedentialFederal adjustment
D. Neylon and L. NeylonFebruary20262026-OTA-091NonprecedentialGross income (wages, subtraction) (IRC 61); interest abatement
T. Gibbs and S. GibbsFebruary20262026-OTA-089NonprecedentialFederal adjustment; accuracy-related penalty (R&TC 19164); interest abatement
R. MostellerFebruary20262026-OTA-088NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
C. GlatzhoferFebruary20262026-OTA-087NonprecedentialFederal adjustment; accuracy-related penalty (R&TC 19164)
P. Rogers (Dec'd)February20262026-OTA-086NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
D. NewellFebruary20262026-OTA-085NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. KellyFebruary20262026-OTA-081NonprecedentialResidency (R&TC 17041); estimation of income (R&TC 19087); late filing penalty (R&TC 19131); filing enforcement fee (R&TC 19254)
EWV, LLC; A. Abady and M. Abady; S. Hashem and F. Hashem; F. Kanani and J. Abrams.February20262026-OTA-080PPrecedentialLike-kind exchange (exchange expenses, constructive receipt of escrow funds, taxable boot) (IRC 1031); interest abatement
D. Bobeck and K. BobeckFebruary20262026-OTA-079NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. MojaddadiFebruary20262026-OTA-078SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Filament Lighting, LLCFebruary20262026-OTA-077SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
C. StricklandFebruary20262026-OTA-076SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Mary M. Bulley 2003 TrustFebruary20262026-OTA-075SCPNonprecedentialLate payment penalty (R&TC 19132)
Peak Travel Group, R. Peak and L. Peak - PFR OpinionFebruary20262026-OTA-072NonprecedentialStandard for granting petition for rehearing (insufficient evidence, error in law)
Peak Travel Group; R. Peak and L. PeakFebruary20262026-OTA-071NonprecedentialFair market value (appraisal, market approach, income approach, asset-based approach); installment sale (installment obligation, earn-out) (R&TC 24672)
N. Carroll - PFR OpinionFebruary20262026-OTA-068NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
N. CarrollFebruary20262026-OTA-067NonprecedentialNonresident (California source income) (duty days, working days) (R&TC 17951; Reg. 17951-5)
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-052PPrecedentialAnnual 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-022PPrecedentialOTA 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-021PPrecedentialTaxation 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)