Opinions

Introduction

Pursuant to 2017 legislation, the duty of hearing and deciding administrative appeals for corporate franchise and income taxes and business taxes transferred from the California State Board of Equalization to Office of Tax Appeals (OTA). The law further requires OTA publish a written opinion for each case in which it makes a determination. The written opinion will be published on this page and identified as either precedential or nonprecedential. For the convenience of taxpayers and feepayers, the text of the opinions can be searched using the search function on this page.

 

Comments

If you have comments regarding whether a posted decision should or should not be precedential, please send those comments to precedential@ota.ca.gov.  Thank you for your input.

Franchise & Income Tax Opinions 

Corporate and individual taxpayers who dispute a final determination by the Franchise Tax Board (FTB) may appeal the FTB’s determination OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers may look to precedential opinions for guidance as to OTAs position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential Opinion to make its determination in the pending appeal.

 

Decisions Month Year Cite Decision Type Issues
Kristen Coontz and Lisa CoontzApril20182018-OTA-001Nonprecedential Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
Sjofinar Masri Do (PFR)April 20182018-OTA-002PPrecedential Standard for granting petition for rehearing
Thomas M. Carl and Shelley CarlApril20182018-OTA-003Nonprecedential Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Richard SmithApril20182018-OTA-004NonprecedentialHead of household
Robin Mansfield (Deceased) and Barbara MansfieldApril 20182018-OTA-005Nonprecedential Late payment penalty (R&TC 19132)
Dennis FigueroaApril20182018-OTA-006Nonprecedential Late filing penalty (R&TC 19131)
Adaku UdeApril20182018-OTA-007Nonprecedential Ridesharing credit carryover
James KramerMarch 20182018-OTA-008NonprecedentialLate payment penalty (R&TC 19132)
Road Ready Registration, Inc.April 20182018-OTA-009NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
BJSK, LLCMarch 20182018-OTA-010NonprecedentialLate filing penalty (R&TC 19131)
Lydia Parham-BrownMarch20182018-OTA-011NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
Margaret M. Santo PietroMarch20182018-OTA-012NonprecedentialHead of household
Michael BakkersApril 20182018-OTA-013NonprecedentialFederal adjustment
Laurie MitchellMarch 20182018-OTA-014NonprecedentialSubstantiation of deductions
Margaret Elizabeth CrowellMarch20182018-OTA-015NonprecedentialLate filing penalty (R&TC 19131)
David Lowenberg and Jacqueline LowenbergApril20182018-OTA-016NonprecedentialEstimated tax penalty (R&TC 19136)
Omana Group, LLCMarch20182018-OTA-017NonprecedentialLate filing penalty (R&TC 19172)
Meeran KimMarch 20182018-OTA-018NonprecedentialFederal adjustment
Daniel VasquezMarch20182018-OTA-019NonprecedentialHead of household
Adrialyn Varilla HedmanMarch20182018-OTA-020NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131);
Demand penalty (R&TC 19133); Cost recovery fee
Ilija Cvetic and J. ReillyMarch20182018-OTA-021NonprecedentialFederal adjustment; Joint and several liability
Santa Cruz Imports, Inc.March20182018-OTA-022NonprecedentialLate payment penalty (R&TC 19132)
Bijan EshaghianApril 20182018-OTA-023NonprecedentialLate filing penalty (R&TC 19131)
Denver T. Bishop Jr.April20182018-OTA-024NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Michael HughesApril 20182018-OTA-025NonprecedentialFederal adjustment
Rick Fowzer and Randi SousaApril20182018-OTA-026NonprecedentialStatute of limitations
Kattzmeowca, LLCApril20182018-OTA-027NonprecedentialAnnual minimum tax; Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Thomas S. DuaneApril20182018-OTA-028NonprecedentialAMT carryovers
Linda SegundoApril20182018-OTA-029NonprecedentialFederal adjustment; Premature distribution tax
David HollandMay20182018-OTA-030NonprecedentialLate payment penalty (R&TC 19132); Cost recovery fee
Binh BuiMay20182018-OTA-031NonprecedentialHead of household
Calvin ItoMay20182018-OTA-032NonprecedentialHead of household
Yvonne BucioMay20182018-OTA-033NonprecedentialHead of household
Leticia Perez RivasApril20182018-OTA-034NonprecedentialHead of household
Kymberly Lindenmuth (Kaslar)May 20182018-OTA-035NonprecedentialHead of household
Jeffrey WilliamsMay20182018-OTA-036NonprecedentialPremature distribution tax
Carter W. Humphrey and Megan L. HumphreyMay20182018-OTA-037NonprecedentialLate payment penalty (R&TC 19132); Collection cost recovery fee; Interest abatement
Vera KuzmenkoMay20182018-OTA-038NonprecedentialFederal adjustment
Shuyong WuMay20182018-OTA-039NonprecedentialHead of household
Lauren ByrneMay20182018-OTA-040NonprecedentialLow-emission vehicle credit carryover
Kazlin Infinite Care, LLCMay20182018-OTA-041NonprecedentialLate filing penalty (R&TC 19131)
Clifton Rose (PFR)May20182018-OTA-042NonprecedentialStandard for granting petition for rehearing
Margaret C. Yung and Wai Y. Yung (PFR)May20182018-OTA-043NonprecedentialStandard for granting petition for rehearing
Ranbir Sahni and Rekha Sahni (PFR)June 20182018-OTA-044NonprecedentialStandard for granting petition for rehearing
Desiree Robinson Moody (PFR)June20182018-OTA-045NonprecedentialStandard for granting petition for rehearing
Ahmad Skouti and Faten KourMay20182018-OTA-046NonprecedentialNonrecognition of gain (IRC 1033); Accuracy-related penalty (R&TC 19164)
Mark ZobelMay20182018-OTA-047NonprecedentialHead of household
Laurence G. Collier and Nina J. CollierMay20182018-OTA-048NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Matthew Mazdyasni and Fereshteh MazdyasniMay20182018-OTA-049PPrecedentialEstimated tax penalty (R&TC 19136)
Hatling & Company, Inc.June20182018-OTA-050NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Cost recovery fee
Ronald McConnellJune20182018-OTA-051NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Cost recovery fee
Estate of Barbara D. Gillespie (dec'd)June20182018-OTA-052PPrecedentialStatute of limitations
Denise StensonJune20182018-OTA-053NonprecedentialPremature distribution tax; Late filing penalty (R&TC 19131); Interest abatement
Alexander Fernandez and Charlene FernandezJune20182018-OTA-054NonprecedentialFederal adjustment
Gerald Grenier and Kathy Grenier (PFR)June20182018-OTA-055NonprecedentialStandard for granting petition for rehearing
DeWayne HarmonJune20182018-OTA-056NonprecedentialStatute of limitations; Substantiation of deductions; Late filing penalty (R&TC 19131)
Samantha FernandezJune20182018-OTA-057NonprecedentialFederal adjustment
Judith CogenJune20182018-OTA-058NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Jakey K. RobinsonJune20182018-OTA-059PPrecedentialSubstantiation of deductions; Interest abatement
Daniel FarinoJune20182018-OTA-060NonprecedentialInnocent spouse
Victoria Joy Le Beau (PFR)June20182018-OTA-061PPrecedentialStandard for granting petition for rehearing
Steven R. Caldera and Lisa De La Cruz-CalderaJune20182018-OTA-062NonprecedentialYoung infant credit carryover
Marjorie L. McCameyJune20182018-OTA-063NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Joseph P. MarraJune20182018-OTA-064NonprecedentialLate filing penalty (R&TC 19131)
Jeffrey FongJune20182018-OTA-065NonprecedentialLate filing penalty (R&TC 19131)
Victor F. PachecoJune20182018-OTA-066NonprecedentialLate payment penalty (R&TC 19132)
Chriss W. Street (PFR)August20182018-OTA-067NonprecedentialStandard for granting petition for rehearing
Majid Ghaboosi and Nadereh AnsariMay20182018-OTA-068NonprecedentialFederal adjustment
Majid Ghaboosi and Nadereh Ansari (PFR)August20182018-OTA-069NonprecedentialStandard for granting petition for rehearing
Michael J. George and Donya L. George (PFR)August20182018-OTA-070NonprecedentialStandard for granting petition for rehearing
Jay Wollenhaupt (PFR)July20182018-OTA-071NonprecedentialStandard for granting petition for rehearing
Fukuko H. OkadaJuly20182018-OTA-072NonprecedentialAccuracy-related penalty (R&TC 19164)
Kyle G. LarsenJuly20182018-OTA-073NonprecedentialIncome sourcing
Dale R. Donohoe and Tamara K. DonohoeJuly20182018-OTA-074NonprecedentialLate payment penalty (R&TC 19132)
Michael Scanlon and Devon ScanlonJuly20182018-OTA-075PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Tao XieJuly20182018-OTA-076PPrecedentialLate filing penalty (R&TC 19131)
Sidney G. Friedman and Ellen FriedmanJuly20182018-OTA-077PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Tag Marketing, Inc.July20182018-OTA-078NonprecedentialNexus; Late filing penalty (R&TC 19132); Late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136); Cost recovery fee
Lantin Enterprise, Inc.July20182018-OTA-079NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Bharat VermaJuly20182018-OTA-080PPrecedentialHead of household
Maria SimioneJuly20182018-OTA-081NonprecedentialStatute of limitations
Jordan LebovichJuly20182018-OTA-082NonprecedentialFederal adjustment
Donald Scott OlsenJuly20182018-OTA-083NonprecedentialHead of household
Shane AugustJuly20182018-OTA-084NonprecedentialStatute of limitations
Jean JungMarch20182018-OTA-085NonprecedentialFederal adjustment
Mircea ManeaJune20182018-OTA-086NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Donna BomaritoJune20182018-OTA-087NonprecedentialInterest abatement
Ernie AguilarJune20182018-OTA-088NonprecedentialNonresident taxation
Arthur Engelen and Teresa Smith-EngelenJune20182018-OTA-089NonprecedentialTaxability of pension income
Dennis LiffMay20182018-OTA-090NonprecedentialStatute of limitations
CPM Pittsburg LLCSeptember20182018-OTA-091NonprecedentialLate payment penalty (R&TC 19132)
Marivel PulidoAugust20182018-OTA-092NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Interest abatement
Richard T. ObergAugust 20182018-OTA-093NonprecedentialInnocent spouse
De Balmann Family Holdings LLLPAugust20182018-OTA-094NonprecedentialLate filing penalty (R&TC 19131); Late filing penalty (R&TC 19172)
John A. Porreca and Deborah A. PorrecaAugust20182018-OTA-095PPrecedentialE-pay penalty (R&TC 19011.5)
Salofi Tautua'a and Lovely Tautua'aAugust20182018-OTA-096NonprecedentialMortgage interest deduction; Accuracy-related penalty (R&TC 19164)
John V. BlackAugust20182018-OTA-097NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714)
Jackie L. Lovato and Diane LovatoAugust20182018-OTA-098NonprecedentialIncome sourcing; California method of taxing part-year residents; Interest abatement
Ronald E. Pitt, Appealing Spouse and Sonia Ferezan (Formerly Pitt) Nonappealing SpouseAugust20182018-OTA-099NonprecedentialInnocent spouse
Yi ZhaoAugust20182018-OTA-100NonprecedentialHead of household
John M. SedilloAugust20182018-OTA-101PPrecedentialHead of household
Mark Edwin HolmAugust20182018-OTA-102NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714)
Lupita SanchezAugust20182018-OTA-103NonprecedentialHead of household
Steve Moshi and Fiorella MoshiAugust20182018-OTA-104NonprecedentialFederal adjustment
GE Riffel, LPAugust20182018-OTA-105NonprecedentialLate filing penalty (R&TC 19172); Cost recovery fee
Richard OsmondAugust20182018-OTA-106NonprecedentialHead of household
Joseph Ramelli and Gelila TekaAugust20182018-OTA-107NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Eddie A. Villarreal and Magdelena M. VillarrealAugust20182018-OTA-108NonprecedentialFederal adjustment
Fabricio Mundo and Michelle R. MundoAugust20182018-OTA-109NonprecedentialFederal adjustment
Anthony M. Genberg and Melissa M. Schlect-GenbergAugust20182018-OTA-110NonprecedentialFederal adjustment
J. Chu-Hsiang Chi, M.D. Inc.August20182018-OTA-111NonprecedentialLate filing penalty (R&TC 19172.5); Cost recovery fee; Interest abatement
Mt Kemble Value Equity Fund I, LLCJuly20182018-OTA-112NonprecedentialLate filing penalty (R&TC 19131)
CLGT Solutions, LLCJuly20182018-OTA-113NonprecedentialLate filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); interest abatement
Michael Lee and Shuan LeeMarch20182018-OTA-117NonprecedentialFederal adjustment
Michael Lee and Shuan Lee (PFR)October20182018-OTA-118NonprecedentialStandard for granting petition for rehearing
Gerald F. Johnson and Barbara G. JohnsonMarch20182018-OTA-119PPrecedentialEstimated tax penalty (R&TC 19136)
Gerald F. Johnson and Barbara G. Johnson (PFR)October 20182018-OTA-120NonprecedentialStandard for granting petition for rehearing
Satview Broadband, Ltd.September20182018-OTA-121NonprecedentialNexus; Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Demand penalty (R&TC 19133); Cost recovery fee; NQSF penalty (R&TC 19135)
Thomas M. OseranskySeptember20182018-OTA-122NonprecedentialDemand penalty (R&TC 19133); Cost recovery fee; Lien fee
Johnny Perez, Jr.September20182018-OTA-123NonprecedentialTaxability of sick leave payments
Frank HomenSeptember20182018-OTA-124NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee
David BrownSeptember20182018-OTA-125NonprecedentialDemand penalty (R&TC 19133)
William Martin SmithSeptember20182018-OTA-126NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Jerry Neukam, Jr.September20182018-OTA-127NonprecedentialHead of household
Joann Benintende (aka Joann Celeste) (PFR)September20182018-OTA-128NonprecedentialStandard for granting petition for rehearing
Ken Duong and Mimi NgoSeptember20182018-OTA-129NonprecedentialLate filing penalty (R&TC 19131)
Quality Tax & Financial Services, Inc.September20182018-OTA-130PPrecedentialLate filing penalty (R&TC 19172.5)
Maria L. AhumadaSeptember20182018-OTA-131NonprecedentialFederal adjustment
1315 South Pacific Street, LLCSeptember20182018-OTA-132NonprecedentialLate payment penalty (R&TC 19132)
HSFC, Inc.September20182018-OTA-133NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Interest abatement
Glenda TurnerSeptember20182018-OTA-134NonprecedentialResident taxation
Matthew S. Dickerson and Brooke DickersonSeptember20182018-OTA-135NonprecedentialFederal adjustment
BCG Investment, LLCSeptember20182018-OTA-136NonprecedentialLate filing penalty (R&TC 19172)
YDB LLCSeptember20182018-OTA-137NonprecedentialDoing business; Late filing penalty (R&TC 19131); Late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated LLC fee penalty (R&TC 17942(d)(2))
Stephen NashSeptember20182018-OTA-138NonprecedentialLate filing penalty (R&TC 19131)
Anthony W. RobertsAugust20182018-OTA-139NonprecedentialLate filing penalty (R&TC 19131)
Charles DavisAugust20182018-OTA-140NonprecedentialTaxation of military pension income
Luis A. Silva and Diana SilvaAugust20182018-OTA-141NonprecedentialFederal determination
Elizabeth NewberryAugust20182018-OTA-142NonprecedentialDemand penalty (R&TC 19133)
Karline Rachelle QuillmanAugust20182018-OTA-143NonprecedentialHead of household
Zoubek Consulting, LLCAugust20182018-OTA-144NonprecedentialLLC fee; Late filing penalty (R&TC 19131)
John RobinsonAugust20182018-OTA-145NonprecedentialFrivolous appeal penalty (R&TC 19714)
Freddie L. RaglandAugust20182018-OTA-146NonprecedentialStatute of limitations; Federal adjustment
Eugenio A. Edmund and Eneida H. EdmundAugust20182018-OTA-147NonprecedentialFederal adjustment
BusinessSoft, Inc.August20182018-OTA-148NonprecedentialLate filing penalty (R&TC 19131); Late filing penalty (R&TC 19172.5); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement; cost recovery fee
A 'MON'S MC LLCAugust20182018-OTA-149NonprecedentialLate filing penalty (R&TC 19172)
Barbara L. HaynesAugust20182018-OTA-150NonprecedentialLate filing penalty (R&TC 19131)
Ronna J. Robertson (PFR)December20182018-OTA-151NonprecedentialStandard for granting petition for rehearing
Khanitha AndersonAugust 20182018-OTA-152NonprecedentialLLC fee; Late filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714)
Khanitha Anderson (PFR)December20182018-OTA-153NonprecedentialStandard for granting petition for rehearing
Ernest P. Graham and Janice P. Smith (PFR)November20182018-OTA-154PPrecedentialStandard for granting petition for rehearing
John A. Vertullo and Barbara J. Vertullo (PFR)November 20182018-OTA-155NonprecedentialStandard for granting petition for rehearing
Frank BoyleOctober20182018-OTA-156NonprecedentialTaxability of paid family leave
David Kashifi and Shakira KashifiOctober 20182018-OTA-157NonprecedentialJurisdiction; Bankruptcy; Federal adjustment
Brenda L. ShurtleffOctober20182018-OTA-158NonprecedentialLate payment penalty (R&TC 19132)
Eleanor BalchOctober20182018-OTA-159PPrecedentialTaxability of wages; Frivolous appeal penalty (R&TC 19714)
Mediamate, LLCOctober20182018-OTA-160NonprecedentialLate filing penalty (R&TC 19172)
Anna OstrovskyOctober20182018-OTA-161NonprecedentialLate filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Mt. Whitney Farms, LLCOctober20182018-OTA-162NonprecedentialLate filing penalty (R&TC 19172)
Ronn and Adrienne EnglishNovember20182018-OTA-163NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136)
Leonid Reingold and Marina ReingoldNovember20182018-OTA-164NonprecedentialLate payment penalty (R&TC 19132)
Cory RamirezNovember 20182018-OTA-165NonprecedentialHead of household
David Dollison, Jr.November20182018-OTA-166NonprecedentialFederal adjustment; Joint and several liability
Katherine S. ThursbyNovember20182018-OTA-167NonprecedentialTaxability of health savings account distribution
Michal Tabor and Kate TaborNovember20182018-OTA-168NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement
Janet L. RasakNovember20182018-OTA-169NonprecedentialHead of household
J.B. Poindexter & Co., Inc. & SubsidiariesNovember20182018-OTA-170NonprecedentialLate filing penalty (R&TC 19131)
Ryan M. AdamsNovember20182018-OTA-171NonprecedentialHead of household
Eric J. and Quendwa S. QuigleyNovember20182018-OTA-172NonprecedentialInterest abatement
Timothy Scott BarilNovember20182018-OTA-173NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Raymond R. PrazenNovember20182018-OTA-174NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); cost recovery fee
James K. Padgett and Shane PadgettNovember20182018-OTA-175NonprecedentialCalifornia method of taxing part-year residents
Keim Family PartnershipOctober20182018-OTA-176NonprecedentialInvestment partnership (R&TC 17955); Sourcing of income; Trade or business income; Late filing penalty (R&TC 19172); Interest abatement; Cost recovery fee
Melanie Phuong-Mai Ha and Mikell CruthirdOctober20182018-OTA-177NonprecedentialFederal adjustment; Taxability of wages
Douglas Ahern Nurse Practitioner PCOctober20182018-OTA-178NonprecedentialLate filing penalty (R&TC 19172.5)
Gilbert P. Hyatt (PFR)January20192019-OTA-001NonprecedentialStandard for granting petition for rehearing
Gilbert P. Hyatt (PFR)January20192019-OTA-002NonprecedentialStandard for granting petition for rehearing
Charles G. Golding and Gwendalyn S. GoldingDecember 20182018-OTA-179NonprecedentialLate filing penalty (R&TC 19131)
Gary R. LohseDecember20182018-OTA-180NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Michael Stavros and Diane M. StavrosDecember 20182018-OTA-181NonprecedentialLate payment penalty (R&TC 19132)
Anthony SolanoDecember20182018-OTA-182NonprecedentialFederal adjustment; taxability of pension income
Keith W. RowlandsDecember20182018-OTA-183NonprecedentialHead of household
Smartmake, Inc.December20182018-OTA-184NonprecedentialLiability for minimum tax; Late filing penalty (R&TC 19131); SOS penalty (R&TC 19141); Estimated tax penalty (R&TC
Mark BritonDecember20182018-OTA-185NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Jerry W. Stablein and Rebecca S. StableinDecember20182018-OTA-186NonprecedentialTaxability of paid family leave
Tony AlfinoDecember20182018-OTA-187NonprecedentialSubstantiation of capital loss; Late filing penalty (R&TC 19131)
Guy R. Mancuso and Carin H. MancusoDecember20182018-OTA-188NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Paul ShevlinDecember20182018-OTA-189NonprecedentialSubstantiation of deductions
Ronald K. RiachNovember20182018-OTA-190NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Frederico M. IsabellaNovember20182018-OTA-191NonprecedentialHead of household
Thi Bridge, LLCNovember20182018-OTA-192NonprecedentialLate filing penalty (R&TC 19172)
Shizue EndoNovember20182018-OTA-193NonprecedentialLate payment penalty (R&TC 19132)
Dermatology Management, LLCNovember20182018-OTA-194NonprecedentialLiability for minimum tax; Late filing penalty (R&TC 19172); Late filing penalty (R&TC 19131); Underpayment of estimated LLC fee penalty (R&TC 17942(d)(2)); Late payment penalty (R&TC 19132)

Business Taxes Opinions

OTA uses the term business taxes to refer to matters involving sales and use taxes, local and district tax reallocations, and the various special taxes and fees administered by the California Department of Tax and Fee Administration (CDTFA). Taxpayers and feepayers who disagree with denials of claims for refund or deficiency determinations issued by CDTFA may appeal such actions to OTA. Additionally, jurisdictions (i.e., cities and counties) that disagree with determinations issued by CDFTA may also appeal to OTA. When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage. Taxpayers and feepayers may look to precedential opinions for guidance as to OTA’s position on the legal issues discussed in those opinions. If a precedential opinion’s facts and/or legal issues are similar to those in a pending appeal, OTA will generally rely on the precedential opinion to make its determination in the pending appeal.

 

Decisions Month Year Cite Decision Type Issues
Mutie AlnakoudJuly20182018-OTA-114NonprecedentialTobacco tax forfeiture
Robert Warren Rosenbaum, dba Car Bazaar (PFR)September20182018-OTA-115NonprecedentialStandard for granting petition for rehearing
First American Title Insurance Company (PFR)October 20182018-OTA-116NonprecedentialStandard for granting petition for rehearing

Prior Formal Opinions of the Board of Equalization.

OTA is the successor in interest to the State Board of Equalization (BOE). Prior decisions of the BOE may be cited in cases before OTA in support of a party’s argument: Formal opinions of the State Board of Equalization (BOE).