Case NameMonthYearIssues
M. Costa and K. Costa
April 2020Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
D. Ashikian
April2020Unreported sales (auto service station and convenience store); Nontaxable labor charges
S. Hubbard and K. Hubbard
April2020Late payment penalty (R&TC 19132)
P. Offutt and N. Offutt
April2020Taxability of paid family leave (IRC 85; R&TC 17083)
Z. Ni and J. Qian
April2020Federal adjustment; Taxation of IRA distributions (IRC 408)
T. Auchter
April2020Demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254)
Mehrra Jewellers, Inc.
April2020Exempt sales, bullion (R&TC 6355; Regulation 1599(a)(3)); Deduction for sales tax reimbursements included in sales price
A. Laspino
April2020Statute of limitations for issuing notice of determination (R&TC 6487(a)); Responsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
A. Arenas
April2020Disallowed business expense deductions (IRC 162, 274)
Y. Lin and H. Gao
April2020Filing status, nonresident spouse exception (R&TC 18521(c))
BenchmarkPortal, LLC
April2020Late filing penalty (R&TC 19131); Per partner late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Underpayment of estimated LLC fee penalty (R&TC 17942); Interest abatement
P. Lewis
April2020Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
C. Sykes
April2020Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714); Interest abatement
D. Miller
April2020Federal adjustment (unreported tip income)
S. Andrews and B. Andrews
April2020Unreported sales of tangible personal property: Identification of retailer
D. O'Rear and J. O'Rear
April2020Determination of basis; Innocent spouse relief
D. Johnson
April2020Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Collection cost recovery fee (R&TC 19254)
J. Swoben
April2020Estimated tax penalty (R&TC 19136)
R. Salado and A. Salado
April2020Late filing penalty (R&TC 19131)
K. Blinkinsoph
April2020Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131)
K. Foster and S. Foster
April2020Federal adjustment; Statute of limitations on assessment (R&TC 19057); Accuracy-related penalty (IRC 6662; R&TC 19164)
E. Miller and C. Miller
April2020Determination of income and NOL amounts; Late filing penalty (R&TC 19131); Accuracy-related penalty (IRC 6662; R&TC 19164)
Salton Sea Ventures, Inc.
April2020Unreported sales of gasoline
MaxPatient
April2020Per shareholder S corp. late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142); OTA jurisdiction (R&TC 19324)
Breen Enterprises, Inc
April2020Unreported taxable sales (bar and grill); Fraud penalty (R&TC 6485)
Irvine Cabinets Showroom Inc.
April2020Unreported taxable sales (cabinets); Construction contractors (Regulation 1521); Fraud penalty (R&TC 6485)
OMAG Automotive Machine, Inc.
April2020Unreported taxable sales (auto repairs)
S. Bachor
April2020Unreported taxable sales (fabricatioin labor); Construction contractors (Regulation 1521)
Ballaj
April2020Unreported taxable distributions of tobacco products (R&TC 30101, 30109, 30123, 30131.2)
AMG Care Collective
April2020Unreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
M.A.C. Cosmetics, Inc.
April2020Claim for refund requirement, "self-help" credits (R&TC 6902)
R. Lazof and V. Lazof
April2020Estimated tax penalty (R&TC 19136); Interest abatement
A. Canann and M. Canann
April2020Statute of limitations on claim for refund (R&TC 19306)
M.Kohl and V. Kohl
March2020Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
C. Beebe and S. Bates
March2020Responsible person liability (R&TC 6829)
A. Antonio and M. Antonio
March2020Taxation of military retirement pay (IRC 72(t), 4974)
Time To Be Herd
March2020Liability for annual minimum LLC tax (R&TC 17941); Late payment penalty (R&TC 19132)
G. Huckleberry
March2020Disallowed IRC 1231 loss and charitable contribution carryover
A. Baez
March2020Demand penalty (R&TC 19133)
B. Lizarraga
March2020Unreported taxable sales (restaurant)
M. Davis and J. Hunter-Davis
March2020Distributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution
H. Tahami
March2020Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
Global Consultant Group LLC
March2020Liability for LLC tax (RTC 17941); Late payment penalty (R&TC 19132)
R. Briscoe
March2020Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
H. Halwani
March2020Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
J. Beisner
March2020Filing status (R&TC 18521)
J. Davis
March2020California method for taxing part-year resident (R&TC 17041)
C. Post
March2020Federal adjustment (disallowed Schedule C deductions; omitted income)
M. Acosta
March2020Transferee liability of LLC member (RTC 19071-19074; Civ. Code 3439.01-3439.12)
G. Antoun and M. Antoun
March2020Late payment penalty (R&TC 19132)
B. Kline
March2020Unreported retirement distribution income (IRC 72)
M. Benbenist
March2020Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
T. Kilroy and K. Kilroy
March2020Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
S. Khan
March2020Suspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508)
C. Head and Z. Feliciano
March2020Taxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662)
A. Rhoads
March2020Late payment penalty (R&TC 19132)
A. Majors
March2020Innocent spouse (R&TC 18533(f), IRC 6015(f)
W. Appleyard
March2020Statute of limitations on claim for refund (R&TC 19036)
C. Hirigoyen
March2020Federal adjustment (unreported pension distribution)
W. Rocha
March2020Interest abatement (R&TC 19104; IRC 6404)
N. Frankfort and D. Frankfort
March2020Interest abatement
S. Monahan
March2020Statute of limitations on claim for refund (R&TC 19036)
R. Weeks and D. Yau
March2020Disallowed Schedule C deductions
J. Judd
March2020Head of household
C. Atherley
March2020Innocent spouse (R&TC 18533(f), IRC 6015(f)
K. Waligora
March2020Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136)
J. Gash
March2020Federal adjustment (unreported income)
F. Gonzalez and A. Gonzalez
February2020Federal adjustment
P. Hurst and J. Hurst
February2020Federal adjustment (disallowed Schedule E deductions); Accuracy-related penalty (R&TC 19164; IRC 6662); Late filing penalty (R&TC 19131)
M. Penner and W. Lee
February2020Late filing penalty (R&TC 19131)
D. Watts
February2020Head of household
Benemi Partners, L.P.
February2020Statute of limitations on claim for refund (R&TC 19036)
O. Nelson and M. Nelson
February2020Deductibility of police officer's unreimbursed business expenses (IRC 162, 274)
R. Alvarez
February2020Federal adjustment (disallowed Schedule A and C deductions)
N. Krautheim
February2020Innocent spouse (R&TC 18533(f), IRC 6015(f)
D. Lee
February2020Federal adjustment
C. Alexander
February2020Federal Adustment
D. Shmueli
February2020Statute of limitations on claim for refund (R&TC 19306); Equitable estoppel against FTB
R. Strom and H. Strom
February2020Federal Adustment
C. Munoz
February2020Unreported income
L. Thiede and M. Thiede
February2020Late payment penalty (R&TC 19132)
J. Alvarado and T. Mendoza
February2020Federal adjustment
R. McAllister
February2020Interest deduction for qualified mortgage insurance (IRC 163)
R. Laidlaw and G. Laidlaw
February2020Late payment penalty (R&TC 19132)
L. Li
February2020Ability to change filing status (R&TC 18521)
A. Dakers
February2020California-source income of nonresident (Reg. 17951-4, 25136-2); Late filing penalty (R&TC 19131)
D. Drummond
February2020Collection of erroneous refund
M. Cruces and E. Cruces
February2020Taxability of health saving account
R. Merz
February2020Late filing penalty (R&TC 19131)
HMSS Investments
February2020Partnership late filing penalty (R&TC 19172)
7452 Romaine LP
February2020Partnership late filing penalty (R&TC 19172); Collection cost recovery fee
M. Donovan
February2020Residency
D.Tran and L. Nguyen
February2020Federal action; Interest abatement
M. Haeberli and T. Grown
February2020Statute of limitations on claim for refund (R&TC 19306); Estimated tax penalty R&TC 19142)
G. Morales-Collins
February2020Disallowed employee business expenses (IRC 162); Interest abatement
R. Rawls
February2020Statute of limitations on claim for refund (R&TC 19306)
T. Stelliga (estate of)
February2020Economic substance, charitable remainder unitrust (CRUT); Charitable contribution deduction (IRC 170); Noneconomic substance penalty (NEST, R&TC 19774); Interest-based penalty (R&TC 19777)
G. Gonzalez
February2020Federal adjustment
D. Hicks and J. Hicks
February2020Dishonored payment penalty (R&TC 19134, IRC 6657)
M. and K. Surdin
February2020Federal adjustment
PRT Consulting, Inc.
February2020Liability for minimum tax (R&TC 23153, 23802); Estimated tax penalty (R&TC 19142); S corp late filing penalty (R&TC 19172.5)
A. and E. Soltani
February2020Federal adjustment
T. McKee
February2020Federal adjustment
Priscilla's Gourmet Coffee, Inc.
January2020Relief of taxes, interest, and penalties (R&TC 6596, 6593.5)
E. Drori
January2020Responsible person liability (R&TC 6829); Timeliness of notice of determination