2026 Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
J. Burch, J. Carden and K. CardenOctober20262026-OTA-527PPending PrecedentialOTA declines to follow FTB Legal Ruling 2022-02, wherein FTB states that when a nonresident partner sells a partnership interest with IRC Section 751(a) property (unrealized receivables and inventory), the transaction is treated as if the partnership sold the property and allocated the gain to the partner, which may result in California source income under the appropriate provision, including Regulation section 17951-4(d).
Moller Contra Costa RE Investors, LLCOctober20262026-OTA-526NonprecedentialLike-kind exchange (whether property was held primarily for sale) (IRC 1031)
S. KhachatryanOctober20262026-OTA-525NonprecedentialStatute of limitations on claim for refund (2015, 2016, 2017) (R&TC 19306)
J. Plemons and T. PlemonsOctober20262026-OTA-524NonprecedentialStatute of limitations on claim for refund (2020) (R&TC 19306)
K. MonroeOctober20262026-OTA-522NonprecedentialFederal adjustment
R. Long and R. Long (dec'd)October20262026-OTA-521NonprecedentialStatute of limitations on claim for refund (2017) (R&TC 19306)
S. JoshiOctober20262026-OTA-520NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254); interest abatement
J. Serrano and M. SerranoOctober20262026-OTA-519NonprecedentialStatute of limitations on claim for refund (2019) (R&TC 19306)
S. AliOctober20262026-OTA-518NonprecedentialFederal adjustment
S. Evaristo and A. HasegawaOctober20262026-OTA-515NonprecedentialStatute of limitations on claim for refund (2019) (R&TC 19306)
R. Cowe and L. CoweOctober20262026-OTA-514NonprecedentialStatute of limitations on claim for refund (2020) (R&TC 19306)
C. J. Bosworth and C. M. BosworthOctober20262026-OTA-512NonprecedentialDemand penalty (R&TC 19133)
D. QuintOctober20262026-OTA-511NonprecedentialElectronic payment (e-pay) penalty (R&TC 19011.5)
P. Fahey, Transferee of Red Branch Ranch, LLCOctober20262026-OTA-510NonprecedentialTransferee liability (R&TC 19701, 19702, 19703, 19704; IRC 6902)
A. ChattopadhyayOctober20262026-OTA-507NonprecedentialStatute of limitations on claim for refund (2019) (R&TC 19306)
S. Patel and T. PatelOctober20262026-OTA-506NonprecedentialStatute of limitations on claim for refund (2020) (R&TC 19306)
P. Daroui and R. KhaliliOctober20262026-OTA-505NonprecedentialStatute of limitations on claim for refund (2019) (R&TC 19306)
M. Chhim and K. ChhimOctober20262026-OTA-504NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
U.S. Polymers, Inc.October20262026-OTA-503NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (corporation) (R&TC 19142, 19144)
K. Udink and B. UdinkOctober20262026-OTA-502NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. PadillaOctober20262026-OTA-500NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
K. SimonyanOctober20262026-OTA-498NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. SobiesiakOctober20262026-OTA-496NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); frivolous appeal penalty (R&TC 19714)
M. Almeida and B. AlmeidaOctober20262026-OTA-494NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
B. GambleOctober20262026-OTA-493SCPNonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Navid Javadi DMD Inc.October20262026-OTA-492SCPNonprecedentialLate payment penalty (R&TC 19132)
T. Tan and C. TanOctober20262026-OTA-491SCPNonprecedentialEstimated tax penalty (R&TC 19136)
JMP Entertainment LLCOctober20262026-OTA-490SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
M. Palitz - PFR OpinionOctober20262026-OTA-487NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, error in law)
M. PalitzOctober20262026-OTA-486NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
P. Chao - PFR OpinionOctober20262026-OTA-485NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
P.ChaoOctober20262026-OTA-484NonprecedentialEstimation of income (R&TC 19087)
Kimco Realty Corporation and Subsidiaries - PFR OpinionOctober20262026-OTA-483PPending PrecedentialStandard for granting petition for rehearing (contrary to law)
Kimco Realty Corporation and SubsidiariesOctober20262026-OTA-482PPending PrecedentialAppellants cannot claim both the R&TC section 25106 dividend elimination and the dividends-paid deduction of IRC section 857(b)(2)(B) for their qualified dividends, as doing so would allow a double tax benefit.
K. Huber - PFR OpinionOctober20262026-OTA-479NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
K. HuberOctober20262026-OTA-478NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131)
S. Fulzele and V. Satarkar - PFR OpinionOctober20262026-OTA-477NonprecedentialStandard for granting petition for rehearing (contrary to law)
S. Fulzele and V. SatarkarOctober20262026-OTA-476NonprecedentialInstallment sale (backend payment from installment sale of stock are California source income) (IRC 453; R&TC 17952(d))
K. Bernhoft and Y. Bernhoft - PFR OpinionOctober20262026-OTA-475NonprecedentialStandard for granting petition for rehearing (contrary to law)
K. Bernhoft and Y. BernhoftOctober20262026-OTA-474NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
L. Dalla - PFR OpinionOctober20262026-OTA-471NonprecedentialStandard for granting petition for rehearing
L. DallaOctober20262026-OTA-470NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. StiresSeptember20262026-OTA-469NonprecedentialFederal adjustments; accuracy-related penalty (R&TC 19164)
Grano, LLCSeptember20262026-OTA-468NonprecedentialOTA jurisdiction (perfected claim; full payment of tax, penalties, and interest required) (Reg. 30103)
Western Distributing CompanySeptember20262026-OTA-467PPending PrecedentialUnitary business (unitary-business principle); tax benefit rule (IRC 111); special apportionment (trucking company) (Reg. 25137-11); alternative apportionment (Reg. 25137); interest abatement
J. RomanSeptember20262026-OTA-466NonprecedentialEstimation of income (professional license) (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); interest abatement
J. Duke and N. DukeSeptember20262026-OTA-465NonprecedentialStatute of limitations on claim for refund (2019 tax year) (R&TC 19306)
A. Woo And C. WooSeptember20262026-OTA-464NonprecedentialStatute of limitations on claim for refund (2018 and 2019 tax years) (R&TC 19306); financial disability (R&TC 19316)
L. HajajSeptember20262026-OTA-463NonprecedentialStatute of limitations on claim for refund (2019 tax year) (R&TC 19306)
Lapcevic Properties LLCSeptember20262026-OTA-462NonprecedentialEstimated LLC fee (R&TC 17942)
B. Safdeye and D. AshearSeptember20262026-OTA-461NonprecedentialLate payment penalty (R&TC 19132)
R. Khatri and R. WaderaSeptember20262026-OTA-460NonprecedentialStatute of limitations on claim for refund (2019 tax year) (R&TC 19306)
C. Gonzalvo and R. GonzalvoSeptember20262026-OTA-459NonprecedentialStatute of limitations on claim for refund (2020 tax year) (R&TC 19306)
S. McGavran and H. McGavranSeptember20262026-OTA-458NonprecedentialStatute of limitations on claim for refund (2019 tax year) (R&TC 19306)
2021 Inc.September20262026-OTA-457NonprecedentialLate filing penalties (S Corporation) (R&TC 19131, 19172.5); estimated tax penalties (S corporation) (R&TC 19142, 19144); interest abatement
Yorick, Inc.; G. Deckey and G. Deckey; D. Jessen and H. Jessen; J. Jessen; and M. Jessen and K. JessenSeptember20262026-OTA-456NonprecedentialApportionment (3-factor formula) (R&TC 25128(b)); agricultural business activity (50% gross business receipts) (R&TC 25128(d)(2))
Strong Agronomy Management, Inc.September20262026-OTA-455NonprecedentialLate payment penalty (R&TC 19132)
C. PlowmanSeptember20262026-OTA-454NonprecedentialStatute of limitations on claim for refund (2018 tax year) (R&TC 19306); financial disability (R&TC 19316)
J. Simon and A. SimonSeptember20262026-OTA-453NonprecedentialStatute of limitations on claim for refund (2019 tax year) (R&TC 19306)
Safety Step TD, Inc.September20262026-OTA-451NonprecedentialResearch and development (R&D) tax credit (IRC 41)
C. BulanSeptember20262026-OTA-450NonprecedentialItemized deductions (e.g., charitable contributions, property taxes, miscellaneous) (IRC 67, 170, 164); interest abatement
R. AldenSeptember20262026-OTA-449NonprecedentialDemand penalty (R&TC 19133)
J. Redmon and E. RedmonSeptember20262026-OTA-448NonprecedentialElectroinic payment (e-pay) penalty (R&TC 19011.5)
M. Alam and Z. AlamSeptember20262026-OTA-447NonprecedentialStatute of limitations on claim for refund (tax year 2019) (R&TC 19306); financial disability (R&TC 19316)
G. HyattSeptember20262026-OTA-446NonprecedentialPost-amnesty penalty (R&TC 19777.5); supervisor approval of penalties (R&TC 19187(b))
Estate of H. Drexen-WiensSeptember20262026-OTA-445NonprecedentialStatute of limitations on claim for refund (tax year 2019) (R&TC 19306)
R. SandsSeptember20262026-OTA-444NonprecedentialStatute of limitations on claim for refund (tax year 2020) (R&TC 19306)
H. Pedroza and J. PedrozaSeptember20262026-OTA-442NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Z. Raihan and S. SultanaSeptember20262026-OTA-441NonprecedentialCalifornia taxable income (wages, residents) (R&TC 17041; IRC 61); interest abatement
D. Johnson and P. SowersSeptember20262026-OTA-440NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
S. SmithSeptember20262026-OTA-439NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. TranSeptember20262026-OTA-438NonprecedentialFederal adjustment; late filing penalty (R&TC 19131); accuracy-related penalty (R&TC 19164)
M. Wright and R. Scolari WrightSeptember20262026-OTA-437NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Lighthouse Law Group, A Professional CorporationSeptember20262026-OTA-435NonprecedentialRevival of corporate powers after statute of limitations has run will not save barred action (R&TC 19306, 23301, 23301.5, 23305)
M. JonesSeptember20262026-OTA-434NonprecedentialStatute of limitations on claim for refund (R&TC 19136)
R. RichardsSeptember20262026-OTA-433NonprecedentialStatute of limitations on claim for refund (R&TC 19136)
M. Tripathy and K. KitturSeptember20262026-OTA-432NonprecedentialEstimated tax penalty (R&TC 19136)
S. DeanSeptember20262026-OTA-431NonprecedentialLate filing penalty (R&TC 19131); estimated tax penalty (R&TC 19136)
Z. ServatiSeptember20262026-OTA-429NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
M. Arceneaux and J. Arceneaux (Dec'd)September20262026-OTA-428NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
Windsor Support Services LLCSeptember20262026-OTA-427SCPNonprecedentialLate payment penalty (R&TC 19132); interest abatement
Y. KimSeptember20262026-OTA-426SCPNonprecedentialFederal adjustment; interest abatement
E. Tanzillo and J. TanzilloSeptember20262026-OTA-425SCPNonprecedentialDemand penalty (R&TC 19133)
M.L.Watts, C.A. Watts, C. Watts and M. Watts - PFR OpinionSeptember20262026-OTA-424NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
M.L.Watts, C.A. Watts, C. Watts and M. WattsSeptember20262026-OTA-423NonprecedentialUnitary business (unitary-business principle)
Natural Healing Center, LLC - PFR OpinionSeptember20262026-OTA-422NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
Natural Healing Center, LLCSeptember20262026-OTA-421NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (LLC) (R&TC 19142, 19144)
L. Chow and J. Chan - PFR OpinionSeptember20262026-OTA-420NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, new evidence)
L. Chow and J. ChanSeptember20262026-OTA-419NonprecedentialLate payment penalty (R&TC 19132)
W. Chua and L. Chuang PFR OpinionAugust20262026-OTA-414NonprecedentialStandard for granting petition for rehearing (contrary to law)
W. Chua and L. Chuang August20262026-OTA-413NonprecedentialNet operating loss carryover (IRC 172; R&TC 17276)
H. NissaniAugust20262026-OTA-411NonprecedentialEstimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement fee (19254)
J. Chow and O. Hinojoza-ChowAugust20262026-OTA-408NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
V. AlmoceraAugust20262026-OTA-406NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Wedbush CapitalAugust20262026-OTA-405NonprecedentialSourcing receipts from securities transactions (cost of performance) (R&TC 25136); costs of purchasing target companies are not relevant
M. SamanaAugust20262026-OTA-404NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
J. Otting and Y. OttingAugust20262026-OTA-403PPrecedentialCalifornia source income (severance payments, medical premiums, restricted stock units [RSU] income) (R&TC 17951, 17952; Reg. 17951-5)
J. YoungAugust20262026-OTA-402NonprecedentialAlimony (IRC 71, 215; R&TC 17081, 17201)
A. Saxena and P. SaxenaAugust20262026-OTA-401NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (R&TC 19136); interest abatement
J. HollandAugust20262026-OTA-398NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Advanced American Laboratories Inc.August20262026-OTA-397PPrecedentialResearch and development (R&D) credit (IRC 41; R&TC 23609)
PerformanceG2, Inc.August20262026-OTA-396NonprecedentialStatute of limitations on claim for refund (R&TC 19306); late filing penalty (R&TC 19131); per-shareholder late filing penalty (R&TC 19172.5)
J. Avila and I. AvilaAugust20262026-OTA-394NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
D. BakerAugust20262026-OTA-393NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
T. RyanAugust20262026-OTA-392NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
C. LopezAugust20262026-OTA-391NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
LC Action Police Supply LTDAugust20262026-OTA-390NonprecedentialLate payment penalty (R&TC 19132); estimated tax penalty (corporation) (R&TC 19142, 19144)
C. Irwin and P. HillAugust20262026-OTA-387NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
A. FitzgeraldAugust20262026-OTA-386NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
S. Ferrera and M. MikiAugust20262026-OTA-385NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
G. Singh and R. SandhuAugust20262026-OTA-384NonprecedentialStatute of limitations on claim for refund (R&TC 19306); financial disability (R&TC 19316)
G. WyattAugust20262026-OTA-382SCPNonprecedentialFederal adjustment
W. ByrdAugust20262026-OTA-381SCPNonprecedentialInterest abatement
J. Strickland and T. StricklandAugust20262026-OTA-380SCPNonprecedentialEstimated tax penalty (R&TC 19136)
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)
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-311PPrecedentialUnitary 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-288PPrecedentialOTA 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-249PPrecedentialWhether 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-247PPrecedentialDoing 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)