| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| T. Leebow and S. Leebow | July | 2025 | 2025-OTA-426P | Precedential | OTA jurisdiction (perfected claim for refund; FTB subsequently erroneously issued refund check) (R&TC 19322); estimated tax penalty (R&TC 19136); late payment penalty (R&TC 19132); interest abatement |
| T. Nguyen | July | 2025 | 2025-OTA-333P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Pomrehn | May | 2025 | 2025-OTA-269P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Sotelo | January | 2025 | 2025-OTA-035P | Precedential | Earned income tax credit (EITC) |
| Novo Nordisk, Inc. | December | 2024 | 2024-OTA-679P | Precedential | Research and development (R&D) credit (IRC 41); calculation of fixed-based percentage (qualified research expenses) |
| S. Sadatnejad and K. Marconet | November | 2024 | 2024-OTA-625P | Precedential | Whether appellants’ nonbusiness loss gave rise to a net operating loss (NOL) deductible in other tax years |
| J. Ro | November | 2024 | 2024-OTA-603P | Precedential | Installment sale; installment method (election to opt out) (R&TC 17551; IRC 453, 1001; Reg. 15a.453-1) |
| D. Fischer (Dec'd) | October | 2024 | 2024-OTA-518P | Precedential | Statute of limitations on claim for refund (R&TC 19306); financial disability exception does not include any period after taxpayer's death (R&TC 19316) |
| Gatewood Corporation | September | 2024 | 2024-OTA-414P | Precedential | Economic substance |
| S. Mather and N. Mather - PFR | September | 2024 | 2024-OTA-378P | Precedential | Standard for granting petition for rehearing (irregularity in proceedings, accident or surprise, contrary to law, insufficient evidence) |
| S. Mather and N. Mather | September | 2024 | 2024-OTA-377P | Precedential | Other state tax credit (OSTC) (paid to another state) (R&TC 18001) |
| F. Seddiqui and K. Seddiqui | July | 2024 | 2024-OTA-280P | Precedential | Adjusted basis of residence (improvements, Cohan rule) (IRC 1011, 1012, 1016) |
| King Solarman, Inc. | May | 2024 | 2024-OTA-203P | Precedential | Statute of limitations for FTB to issue NPA (final federal determination) (R&TC 19060, 18622; IRC 6203); accrual method of accounting (IRC 4711; Reg. 1.466-1) |
| Troublefree, LLC; D. Sutton | February | 2024 | 2024-OTA-078P | Precedential | Like-kind exchange (IRC 1031) |
| W. Gelpi | February | 2024 | 2024-OTA-072P | Precedential | Charitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.) |
| J. Shanahan - PFR | February | 2024 | 2024-OTA-040P | Precedential | Standard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law) |
| J. Shanahan | February | 2024 | 2024-OTA-039P | Precedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| G. Dillahunty | January | 2024 | 2024-OTA-024P | Precedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| W. Steffier | January | 2024 | 2024-OTA-017P | Precedential | Accuracy-related penalty (R&TC 19164; IRC 6662) |
| Red Vision Systems Inc. | December | 2023 | 2023-OTA-561P | Precedential | Late payment penalty (reasonable cause, "corrective action" under 1.338-10) (R&TC 19132; IRC 338; Reg. 1.338-10) |
| Electronic Data Systems | November | 2023 | 2023-OTA-539P | Precedential | Statute of limitations for FTB to issue an NPA (adequate notice of final federal determination) (R&TC 18622, 19057, 19059) |
| First Solar, Inc. | November | 2023 | 2023-OTA-532P | Precedential | Research and development (R&D) credit (IRC 41(d)) |
| Southern Minnnesota Beet Sugar | August | 2023 | 2023-OTA-342P | Precedential | Apportionment formula (agricultural cooperative income deduction under R&TC 24404) ; interest expense to acquire unitary entity (R&TC 24425(a)); depreciation of assets (R&TC 24425(a)) |
| J. Buehler and D. Buehler | May | 2023 | 2023-OTA-215P | Precedential | Other state tax credit (OSTC) |
| R. Nag and S. Rudd | April | 2023 | 2023-OTA-150P | Precedential | Capital gain (sale of stock) (IRC 1011, 112, 1016); special dividend (economic substance, business purpose); qualified small business stock (QSBS) (R&TC 18152.5) |
| J. Bannon | February | 2023 | 2023-OTA-096P | Precedential | Late filing penalty (R&TC 19131) |
| L. Smith | February | 2023 | 2023-OTA-069P | Precedential | Unitary business (holding company); business vs nonbusiness income (R&TC 25120); sale of intangible asset (R&TC 17952, 17951; Reg. 17951-4); attorneys' fees (R&TC 21013) |
| A. Williams | January | 2023 | 2023-OTA-041P | Precedential | California method |
| J. Black and T. Black | January | 2023 | 2023-OTA-023P | Precedential | Federal adjustments |
| J. Silver and K. Silver | December | 2022 | 2022-OTA-408P | Precedential | Loss limitations (at-risk rules) (IRC 465); disregarded entity, alter ego theory; late filing penalty (R&TC 19131) |
| F.A.R. Investments, Inc. | December | 2022 | 2022-OTA-395P | Precedential | Like-kind exchange (IRC 1031) |
| B. Housman & B. Pena | November | 2022 | 2022-OTA-375P | Precedential | Residency (R&TC 17014; Reg. 17014); check-the-box classification (Treas. Reg. 301.7701-3); stock valuation |
| J. Fisher and M. Fisher | October | 2022 | 2022-OTA-337P | Precedential | Late filing penalty (R&TC 19131) |
| D.Beckwith | October | 2022 | 2022-OTA-332P | Precedential | Residency (R&TC 17014: Reg. 17014) |
| MJK Real Estate Fund | August | 2022 | 2022-OTA-247P | Precedential | Doing business in California (LLC) (R&TC 17941, 23101); jurisdiction (claim for refund) (R&TC 19322) |
| J. Acosta and M. Castro | August | 2022 | 2022-OTA-235P | Precedential | Community property; jurisdiction; preemption (49 U.S.C. section 11502, Interstate Railroad Employee Wages) |
| R. Sheward | July | 2022 | 2022-OTA-228P | Precedential | California source income (nonresident, sole proprietorship) (Reg. 17951-4); cascading rules (Reg. 25136-2) |
| M. Johnson and A. Johnson | June | 2022 | 2022-OTA-166P | Precedential | Cancellation of debt (COD) income (IRC 108); recourse debt, nonrecourse debt; IRC 1231 gain; pass-through entity |
| R. Carr | June | 2022 | 2022-OTA-157P | Precedential | OTA lacked jurisdiction to hear claims for refund, as taxpayer had not established tax payments (R&TC 19331, 19322.1) |
| Amarr Company | February | 2022 | 2022-OTA-041P | Precedential | Installment sale (IRC 453); business income (goodwill) (R&TC 25120); special apportionment (R&TC 25137) |
| G. Rios | December | 2021 | 2021-OTA-341P | Precedential | Long term capital loss |
| P. Pifer | December | 2021 | 2021-OTA-338P | Precedential | Innocent spouse relief (R&TC 18533(b), (c), (f)) |
| G. Calegari | December | 2021 | 2021-OTA-337P | Precedential | Innocent spouse relief (R&TC 18533(f); joint liability (R&TC 19006(c)) |
| L. Rougeau | December | 2021 | 2021-OTA-335P | Precedential | Late payment penalty (R&TC 19132); interest abatement |
| S. Reed | December | 2021 | 2021-OTA-326P | Precedential | Claim for refund (zero return, OTA jurisdiction) (R&TC 19322, 19324; Reg. 30104) |
| Patient Comfort Services, LLC | November | 2021 | 2021-OTA-300P | Precedential | Annual minimum limited liability company tax (R&TC 17941); certificate of cancellation; demand penalty (R&TC 19133); interest abatement |
| S. Kwon | November | 2021 | 2021-OTA-296P | Precedential | Like-kind exchange (IRC 1031); substance over form; distribution of property (IRC 311); built-in gain (BIG); late filing penalty (R&TC 19131) |
| Lovinck Investments N.V. | November | 2021 | 2021-OTA-294P | Precedential | Constructive receipt, IRC 1031 safe harbor (IRC 1031; 1001(c)); accuracy-related penalty (R&TC 19164) |
| J. Belcher | November | 2021 | 2021-OTA-284P | Precedential | Late filing penalty (R&TC 19131); interest abatement |
| O. Cremel and E. Koeppel | July | 2021 | 2021-OTA-222P | Precedential | Community property; California source income; statute of limitations for FTB to issue an NPA (R&TC 19057) late filing penalty (R&TC 19131) |
| LA Hotel Investments #3, LLC | July | 2021 | 2021-OTA-218P | Precedential | Doing business; limited liability company tax (R&TC 17941) |
| Summit Hosting LLC | July | 2021 | 2021-OTA-216P | Precedential | Late filing penalty (R&TC 19131); late payment penalty (R&TC 19132); underpayment of estimated LLC fee penalty for LLC (R&TC 17942); interest abatement |
| S. Daneshgar and L. Daneshgar | July | 2021 | 2021-OTA-210P | Precedential | Accuracy-related penalty (R&TC 19164) |
| R. Mauritzson and C. Mauritzson | June | 2021 | 2021-OTA-198P | Precedential | Late filing penalty (R&TC 19131) |
| Cornerstone Compounding Pharmacy, Inc. | June | 2021 | 2021-OTA-196P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| Jacqueline Mairghread Patterson Trust | June | 2021 | 2021-OTA-187P | Precedential | Statute of limitations on claim for refund (R&TC 19306); Taxpayers' Bill of Rights (R&TC 21001) |
| R. Jones | May | 2021 | 2021-OTA-144P | Precedential | Demand penalty (R&TC 19133); late filing penalty (R&TC 19131); filing enforcement cost recovery fee (R&TC 19254); interest abatement |
| J. Bracamonte and J. Bracamonte | May | 2021 | 2021-OTA-156P | Precedential | Residency (R&TC 17014; Reg. 17014) |
| F. Akhtar and M. Akhtar | April | 2021 | 2021-OTA-118P | Precedential | Earned income tax credit (R&TC 17052; IRC 32, 131) |
| F. Valenti and M. Valenti | March | 2021 | 2021-OTA-093P | Precedential | Statute of limitations on assessment (R&TC 19059, 19060); Federal adjustment (unreported income) |
| C. Pino and C. Pino | December | 2020 | 2020-OTA-375P | Precedential | Research and development tax credit (IRC 41; R&TC 17052.12, 23609) |
| L. Mazer and M. Mazer | September | 2020 | 2020-OTA-263P | Precedential | Residency (R&TC 17041) |
| Aroya Investment I, LLC | September | 2020 | 2020-OTA-255P | Precedential | Doing business (R&TC 23101(b)(3) & (d)); Liability for LLC tax (R&TC 17941(a)) |
| La Rosa Capital Resource, Inc. | August | 2020 | 2020-OTA-220P | Precedential | Noneconomic substance transaction (NEST) penalty (R&TC 19774) |
| G. Stabile | August | 2020 | 2020-OTA-198P | Precedential | Taxation of former California resident's incentive stock option income (IRC 83; R&TC 17041, 17954; Regulation 17951-5(b)) |
| T. Vardell and A. Vardell | August | 2020 | 2020-OTA-190P | Precedential | Trade or business; Loss on sale of real property (IRC 165) |
| M. Davis and J. Hunter-Davis | August | 2020 | 2020-OTA-182P | Precedential | Distributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution |
| Y. Lin and H. Gao | August | 2020 | 2020-OTA-155P | Precedential | Filing status, nonresident spouse exception (R&TC 18521(c)) |
| Benemi Partners, L.P. | August | 2020 | 2020-OTA-144P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| C. Head and Z. Feliciano | August | 2020 | 2020-OTA-127P | Precedential | Taxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662) |
| S. Khan | August | 2020 | 2020-OTA-126P | Precedential | Suspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508) |
| L. Li | August | 2020 | 2020-OTA-095P | Precedential | Ability to change filing status (R&TC 18521) |
| GEF Operating, Inc. | March | 2020 | 2020-OTA-057P | Precedential | Doing business in California (R&TC 23101); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254); Interest abatement |
| Swat-Fame, Inc. et al. | March | 2020 | 2020-OTA-046P | Precedential | R&D credit (IRC 41; R&TC 23609) |
| Swat-Fame, Inc. et al. (PFR) | March | 2020 | 2020-OTA-045P | Precedential | Standard for granting Petition for Rehearing |
| P. Chen and A. Chi | January | 2020 | 2020-OTA-021P | Precedential | Duty of consistency in reporting corporate distributions |
| M. Gorin | January | 2020 | 2020-OTA-018P | Precedential | Federal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057) |
| C. Dandridge | May | 2019 | 2019-OTA-458P | Precedential | Interest deduction for qualified mortgage insurance (IRC 163); Reliance on FTB publication |
| Howard O. Cornbleth | October | 2019 | 2019-OTA-408P | Precedential | Statute of limitations on claim for refund (R&TC 19306); Overpayment versus overcollection |
| The 2009 Metropoulos Family Trust et al. | November` | 2019 | 2019-OTA-385P | Precedential | Taxation of flow-through gain from sale of goodwill (Reg. 17951-4, R&TC 17952) |
| Deepak Jindal and Surbhi Jindal | October | 2019 | 2019-OTA-372P | Precedential | Taxation of family leave |
| Mark J. Morosky and Lynnette Morosky | October | 2019 | 2019-OTA-312P | Precedential | Other state tax credit (R&TC 18002) |
| Auburn Old Town Gallery, LLC | October | 2019 | 2019-OTA-319P | Precedential | Partnership late filing penalty (R&TC 19172); Collection cost recovery fee (R&TC 19254) |
| Robert Half International Inc. and Subsidiaries | October | 2019 | 2019-OTA-330P | Precedential | Inclusion of VAT tax in sales factor (R&TC 25134) |
| Wright Capital Holdings, LLC | August | 2019 | 2019-OTA-219P | Precedential | Nexus; doing business |
| Jali, LLC | July | 2019 | 2019-OTA-204P | Precedential | Doing business (R&TC 23101); LLC tax (R&TC 17941(a)) |
| Harry J. Moren | June | 2019 | 2019-OTA-176P | Precedential | Late payment penalty (R&TC 19132) |
| Millennium Dental Technologies, Inc | May | 2019 | 2019-OTA-178P | Precedential | Res judicata (R&TC 19802) |
| Blair S. Bindley | May | 2019 | 2019-OTA-179P | Precedential | Taxation of nonresidents; Market-based sourcing, R&TC 25136; Regulations 17041, 17951-2, 17951-4 & 25136-2 |
| Jamie R. Hoover | March | 2019 | 2019-OTA-052P | Precedential | Interest on overpayment (R&TC 19341(d)) |
| Jeffrey C. Moy and Nancy B. Moy | March | 2019 | 2019-OTA-057P | Precedential | Interest abatement (RTC 19112); OTA jurisdiction |
| R. Saltzman and B. Saltzman | March | 2019 | 2019-OTA-070P | Precedential | Estimated tax penalty (R&TC 19136) |
| Triple Crown Baseball LLC | February | 2019 | 2019-OTA-025P | Precedential | Late payment penalty (R&TC 19132) |
| Eric H. Liljestrand Irrevocable Trust | January | 2019 | 2019-OTA-012P | Precedential | Jurisdiction of OTA |
| Eleanor Balch | October | 2018 | 2018-OTA-159P | Precedential | Taxability of wages; Frivolous appeal penalty (R&TC 19714) |
| Ernest P. Graham and Janice P. Smith(PFR) | November | 2018 | 2018-OTA-154P | Precedential | Standard for granting petition for rehearing |
| Quality Tax & Financial Services, Inc. | September | 2018 | 2018-OTA-130P | Precedential | Late filing penalty (R&TC 19172.5) |
| Gerald F. Johnson and Barbara G. Johnson | March | 2018 | 2018-OTA-119P | Precedential | Estimated tax penalty (R&TC 19136) |
| John M. Sedillo | August | 2018 | 2018-OTA-101P | Precedential | Head of household |
| John A. Porreca and Deborah A. Porreca | August | 2018 | 2018-OTA-095P | Precedential | E-pay penalty (R&TC 19011.5) |
| Bharat Verma | July | 2018 | 2018-OTA-080P | Precedential | Head of household |
| Sidney G. Friedman and Ellen Friedman | July | 2018 | 2018-OTA-077P | Precedential | Late payment penalty (R&TC 19132) |
| Tao Xie | July | 2018 | 2018-OTA-076P | Precedential | Late filing penalty (R&TC 19131) |
| Michael Scanlon and Devon Scanlon | July | 2018 | 2018-OTA-075P | Precedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136) |
| Victoria Joy Le Beau (PFR) | June | 2018 | 2018-OTA-061P | Precedential | Standard for granting petition for rehearing |
| Jakey K. Robinson | June | 2018 | 2018-OTA-059P | Precedential | Substantiation of deductions; Interest abatement |
| Estate of Barbara D. Gillespie (dec'd) | June | 2018 | 2018-OTA-052P | Precedential | Statute of limitations |
| Matthew Mazdyasni and Fereshteh Mazdyasni | May | 2018 | 2018-OTA-049P | Precedential | Estimated tax penalty (R&TC 19136) |
| Sjofinar Masri Do (PFR) | March | 2018 | 2018-OTA-002P | Precedential | Standard for granting petition for rehearing |
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