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 The written opinion will be published on this page and identified as either precedential or nonprecedential.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 When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage.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
Kristen Coontz and Lisa CoontzApril20182018-OTA-001Nonprecedential
Sjofinar DoApril 20182018-OTA-002PPrecedential
Thomas M. Carl and Shelley CarlApril20182018-OTA-003Nonprecedential
Richard SmithApril20182018-OTA-004Nonprecedential
Robin Mansfield and Barbara MansfieldApril 20182018-OTA-005Nonprecedential
Dennis FigueroaApril20182018-OTA-006Nonprecedential
Adaku UdeApril20182018-OTA-007Nonprecedential
James KramerMarch 20182018-OTA-008Nonprecedential
Road Ready Registration, Inc.April 20182018-OTA-009Nonprecedential
BJSK, LLCMarch 20182018_OTA-010Nonprecedential
Lydia Parham-BrownMarch20182018-OTA-011Nonprecedential
Margaret M. Santo PietroMarch20182018-OTA-012Nonprecedential
Michael BakkersApril 20182018-OTA-013Nonprecedential
Laurie MitchellMarch 20182018-OTA-014Nonprecedential
Margaret Elizabeth CrowellMarch20182018-OTA-015Nonprecedential
David Lowenberg and Jacqueline LowenbergApril20182018-OTA-016Nonprecedential
Omana Group, LLCMarch20182018-OTA-017Nonprecedential
Meeran KimMarch 20182018-OTA-018Nonprecedential
Daniel VasquezMarch20182018-OTA-019Nonprecedential
Adrialyn Varilla HedmanMarch20182018-OTA-020Nonprecedential
Ilija Cvetich and J. ReillyMarch20182018-OTA-021Nonprecedential
Santa Cruz Imports, Inc.March20182018-OTA-022Nonprecedential
Bijan EshaghianApril 20182018-OTA-023Nonprecedential
Denver T. Bishop, Jr.April20182018-OTA-024Nonprecedential
Michael HughesApril 20182018-OTA-025Nonprecedential
Rick Fowzer and Randi SousaApril20182018-OTA-026Nonprecedential
Kattzmeowca, LLCApril20182018-OTA-027Nonprecedential
Thomas S. DuaneApril20182018-OTA-028Nonprecedential
Linda SegundoApril20182018-OTA-029Nonprecedential
David HollandMay20182018-OTA-030Nonprecedential
Binh BuiMay20182018-OTA-031Nonprecedential
Calvin ItoMay20182018-OTA-032Nonprecedential
Yvonne BucioMay20182018-OTA-033Nonprecedential

Business Taxes Summary 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.

 

Documents Month Year Document Type

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).