2026 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
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-196PPending PrecedentialInvoluntary 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)