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 The written opinion will be published on this page and identified as either precedential or nonprecedential.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 When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage.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
Technicorp International II, Inc.
January20192019-OTA-037NonprecedentialJurisdiction; Timeliness of Appeal
Raygenald Pierre
January20192019-OTA-036NonprecedentialInnocent spouse relief
Jim Glinskas
January20192019-OTA-035NonprecedentialFederal determination; Discharge of indebtedness income.
Hoa Thai Vu
January20192019-OTA-034NonprecedentialStatute of limitations on claims for refund (R&TC 19306)
Mark E. Urness and Candace L. Urness
January20192019-OTA-033NonprecedentialLate payment penalty (R&TC 19132)
Francis G. Safar
January20192019-OTA-032NonprecedentialFederal adjustment; Pension distribution
Joseph A. Ventura
January20192019-OTA-031NonprecedentialStatute of limitations on claims for refund (R&TC 19306)
Jamal Speller
January20192019-OTA-030NonprecedentialHome office deduction(IRC 280A); Unreimbursed employee business expenses (IRC 274(d))
Jianing Hu and Ni Zhu
February20192019-OTA-029NonprecedentialLate payment penalty for Web Pay failure (R&TC 19132)
Timothy Garth
February20192019-OTA-028Nonprecedential Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Relief of interest (R&TC 19101)
Village View, LLC
February20192019-OTA-027NonprecedentialDoing business, nexus (R&TC 23101); late-filing penalty (R&TC 19131); interest abatement (R&TC 19104)
Mateusz Szeszkowski and Natalie Szeszkowski
February20192019-OTA-026NonprecedentialLate payment penalty upon Web Pay failure (R&TC 19132); Estimated tax penalty (R&TC 19136)
Triple Crown Baseball LLCFebruary20192019-OTA-025PPending PrecedentialLate payment penalty (R&TC 19132)
Grid Subject Matter Experts, LLCFebruary20192019-OTA-024NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19142); Late filing penalty (R&TC 19172.5)
Robert J. SholtisJanuary20192019-OTA-023NonprecedentialAlimony deduction
James W. SplettstoesserFebruary20192019-OTA-022NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Anthony Ottlinger (PFR)March20192019-OTA-021NonprecedentialStandard for granting petition for rehearing
Eric A. Thoreson (PFR)March20192019-OTA-020NonprecedentialStandard for granting petition for rehearing
Tonnia P. TilleyJanuary20192019-OTA-019NonprecedentialHead of household
Richard L. FoustJanuary20192019-OTA-018NonprecedentialFederal adjustment; Schedule C expenses
Colleen Campbell Payne (deceased)January20192019-OTA-017NonprecedentialLate payment penalty (R&TC 19132)
Ernesto Carrasco and Karen A. MorganJanuary20192019-OTA-016NonprecedentialLate filing penalty (R&TC 19131); Interest abatement; Installment payment program fee (R&TC 19591)
Stephanie DiMaggioJanuary20192019-OTA-015NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
William A. BornhoeftJanuary20192019-OTA-014NonprecedentialFederal adjustment; Income sourcing; California method of taxing nonresidents
Joseph M. Kessel and Jolie T. KesselJanuary20192019-OTA-013NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
Eric H. Liljestrand Irrevocable TrustJanuary20192019-OTA-012PPrecedentialJurisdiction of OTA
Ronald G. PetrilloJanuary20192019-OTA-011NonprecedentialStatute of limitations (R&TC 19306)
Richard T. McGuireJanuary20192019-OTA-010NonprecedentialLate payment penalty (R&TC 19132)
Ralph MontecalvoJanuary20192019-OTA-009NonprecedentialGambling losses (IRC 165(d))
John K. McCoy and Jeanann McCoyJanuary 20192019-OTA-008NonprecedentialFederal adjustment; Alimony deduction (IRC 71)
Zachary Klein and Courtney KleinJanuary20192019-OTA-007NonprecedentialLate payment penalty (R&TC 19132)
Keyshawn Johnson and Shikiri Johnson (PFR)February20192019-OTA-006NonprecedentialStandard for granting petition for rehearing
Bank of America Corp. and its Affiliates (PFR)February20192019-OTA-005NonprecedentialStandard for granting petition for rehearing
Andre Jackson (PFR)February20192019-OTA-004NonprecedentialStandard for granting petition for rehearing
Norbert T. Faure-Goda and Ericka K. Faure-Goda (PFR)February20192019-OTA-003NonprecedentialStandard for granting petition for rehearing
Gilbert P. Hyatt (PFR)January20192019-OTA-002NonprecedentialStandard for granting petition for rehearing
Gilbert P. Hyatt (PFR)January20192019-OTA-001NonprecedentialStandard for granting petition for rehearing
Alejandro M. TavaresDecember20182018-OTA-199NonprecedentialFederal adjustment; Interest abatement
Ricardo Hofer and Marcia L. HoferDecember20182018-OTA-198NonprecedentialLate payment penalty (R&TC 19132)
Dane McCartneyDecember20182018-OTA-197NonprecedentialStatute of limitations (R&TC 19306)
Keith J. PonthieuxDecember20182018-OTA-196NonprecedentialEstimation 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)
William StrachanDecember20182018-OTA-195NonprecedentialFederal adjustment; Employee business expenses
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)
Shizue EndoNovember20182018-OTA-193NonprecedentialLate payment penalty (R&TC 19132)
Thi Bridge, LLCNovember20182018-OTA-192NonprecedentialLate filing penalty (R&TC 19172)
Frederico M. IsabellaNovember20182018-OTA-191NonprecedentialHead of household
Ronald K. RiachNovember20182018-OTA-190NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Paul ShevlinDecember20182018-OTA-189NonprecedentialSubstantiation of deductions
Guy R. Mancuso and Carin H. MancusoDecember20182018-OTA-188NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Tony AlfinoDecember20182018-OTA-187NonprecedentialSubstantiation of capital loss; Late filing penalty (R&TC 19131)
Jerry W. Stablein and Rebecca S. StableinDecember20182018-OTA-186NonprecedentialTaxability of paid family leave
Mark BritonDecember20182018-OTA-185NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Smartmake, Inc.December20182018-OTA-184NonprecedentialLiability for minimum tax; Late filing penalty (R&TC 19131); SOS penalty (R&TC 19141); Estimated tax penalty (R&TC
Keith W. RowlandsDecember20182018-OTA-183NonprecedentialHead of household
Anthony SolanoDecember20182018-OTA-182NonprecedentialFederal adjustment; taxability of pension income
Michael Stavros and Diane M. StavrosDecember 20182018-OTA-181NonprecedentialLate payment penalty (R&TC 19132)
Gary R. LohseDecember20182018-OTA-180NonprecedentialLate filing penalty (R&TC 19131); Estimation of income (R&TC 19087)
Charles G. Golding and Gwendalyn S. GoldingDecember 20182018-OTA-179NonprecedentialLate filing penalty (R&TC 19131)
Douglas Ahern Nurse Practitioner PCOctober20182018-OTA-178NonprecedentialLate filing penalty (R&TC 19172.5)
Melanie Phuong-Mai Ha and Mikell CruthirdOctober20182018-OTA-177NonprecedentialFederal adjustment; Taxability of wages
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
James K. Padgett and Shane PadgettNovember20182018-OTA-175NonprecedentialCalifornia method of taxing part-year residents
Raymond R. PrazenNovember20182018-OTA-174NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); cost recovery fee
Timothy Scott BarilNovember20182018-OTA-173NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Eric J. and Quendwa S. QuigleyNovember20182018-OTA-172NonprecedentialInterest abatement
Ryan M. AdamsNovember20182018-OTA-171NonprecedentialHead of household
J.B. Poindexter & Co., Inc. & SubsidiariesNovember20182018-OTA-170NonprecedentialLate filing penalty (R&TC 19131)
Janet L. RasakNovember20182018-OTA-169NonprecedentialHead of household
Michal Tabor and Kate TaborNovember20182018-OTA-168NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement
Katherine S. ThursbyNovember20182018-OTA-167NonprecedentialTaxability of health savings account distribution
David Dollison, Jr.November20182018-OTA-166NonprecedentialFederal adjustment; Joint and several liability
Cory RamirezNovember 20182018-OTA-165NonprecedentialHead of household
Leonid Reingold and Marina ReingoldNovember20182018-OTA-164NonprecedentialLate payment penalty (R&TC 19132)
Ronn and Adrienne EnglishNovember20182018-OTA-163NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136)
Mt. Whitney Farms, LLCOctober20182018-OTA-162NonprecedentialLate filing penalty (R&TC 19172)
Anna OstrovskyOctober20182018-OTA-161NonprecedentialLate filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Mediamate, LLCOctober20182018-OTA-160NonprecedentialLate filing penalty (R&TC 19172)
Eleanor BalchOctober20182018-OTA-159PPrecedentialTaxability of wages; Frivolous appeal penalty (R&TC 19714)
Brenda L. ShurtleffOctober20182018-OTA-158NonprecedentialLate payment penalty (R&TC 19132)
David Kashifi and Shakira KashifiOctober 20182018-OTA-157NonprecedentialJurisdiction; Bankruptcy; Federal adjustment
Frank BoyleOctober20182018-OTA-156NonprecedentialTaxability of paid family leave
John A. Vertullo and Barbara J. Vertullo (PFR)November 20182018-OTA-155NonprecedentialStandard for granting petition for rehearing
Ernest P. Graham and Janice P. Smith (PFR)November20182018-OTA-154PPrecedentialStandard for granting petition for rehearing
Khanitha Anderson (PFR)December20182018-OTA-153NonprecedentialStandard for granting petition for rehearing
Khanitha AndersonAugust 20182018-OTA-152NonprecedentialLLC fee; Late filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714)
Ronna J. Robertson (PFR)December20182018-OTA-151NonprecedentialStandard for granting petition for rehearing
Barbara L. HaynesAugust20182018-OTA-150NonprecedentialLate filing penalty (R&TC 19131)
A 'MON'S MC LLCAugust20182018-OTA-149NonprecedentialLate filing penalty (R&TC 19172)
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
Eugenio A. Edmund and Eneida H. EdmundAugust20182018-OTA-147NonprecedentialFederal adjustment
Freddie L. RaglandAugust20182018-OTA-146NonprecedentialStatute of limitations; Federal adjustment
John RobinsonAugust20182018-OTA-145NonprecedentialFrivolous appeal penalty (R&TC 19714)
Zoubek Consulting, LLCAugust20182018-OTA-144NonprecedentialLLC fee; Late filing penalty (R&TC 19131)
Karline Rachelle QuillmanAugust20182018-OTA-143NonprecedentialHead of household
Elizabeth NewberryAugust20182018-OTA-142NonprecedentialDemand penalty (R&TC 19133)
Luis A. Silva and Diana SilvaAugust20182018-OTA-141NonprecedentialFederal determination
Charles DavisAugust20182018-OTA-140NonprecedentialTaxation of military pension income
Anthony W. RobertsAugust20182018-OTA-139NonprecedentialLate filing penalty (R&TC 19131)
Stephen NashSeptember20182018-OTA-138NonprecedentialLate filing penalty (R&TC 19131)
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))
BCG Investment, LLCSeptember20182018-OTA-136NonprecedentialLate filing penalty (R&TC 19172)
Matthew S. Dickerson and Brooke DickersonSeptember20182018-OTA-135NonprecedentialFederal adjustment
Glenda TurnerSeptember20182018-OTA-134NonprecedentialResident taxation
HSFC, Inc.September20182018-OTA-133NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Interest abatement
1315 South Pacific Street, LLCSeptember20182018-OTA-132NonprecedentialLate payment penalty (R&TC 19132)
Maria L. AhumadaSeptember20182018-OTA-131NonprecedentialFederal adjustment
Quality Tax & Financial Services, Inc.September20182018-OTA-130PPrecedentialLate filing penalty (R&TC 19172.5)
Ken Duong and Mimi NgoSeptember20182018-OTA-129NonprecedentialLate filing penalty (R&TC 19131)
Joann Benintende (aka Joann Celeste) (PFR)September20182018-OTA-128NonprecedentialStandard for granting petition for rehearing
Jerry Neukam, Jr.September20182018-OTA-127NonprecedentialHead of household
William Martin SmithSeptember20182018-OTA-126NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
David BrownSeptember20182018-OTA-125NonprecedentialDemand penalty (R&TC 19133)
Frank HomenSeptember20182018-OTA-124NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee
Johnny Perez, Jr.September20182018-OTA-123NonprecedentialTaxability of sick leave payments
Thomas M. OseranskySeptember20182018-OTA-122NonprecedentialDemand penalty (R&TC 19133); Cost recovery fee; Lien fee
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)
Gerald F. Johnson and Barbara G. Johnson (PFR)October 20182018-OTA-120NonprecedentialStandard for granting petition for rehearing
Gerald F. Johnson and Barbara G. JohnsonMarch20182018-OTA-119PPrecedentialEstimated tax penalty (R&TC 19136)
Michael Lee and Shuan Lee (PFR)October20182018-OTA-118NonprecedentialStandard for granting petition for rehearing
Michael Lee and Shuan LeeMarch20182018-OTA-117NonprecedentialFederal adjustment
CLGT Solutions, LLCJuly20182018-OTA-113NonprecedentialLate filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); interest abatement
Mt Kemble Value Equity Fund I, LLCJuly20182018-OTA-112NonprecedentialLate filing penalty (R&TC 19131)
J. Chu-Hsiang Chi, M.D. Inc.August20182018-OTA-111NonprecedentialLate filing penalty (R&TC 19172.5); Cost recovery fee; Interest abatement
Anthony M. Genberg and Melissa M. Schlect-GenbergAugust20182018-OTA-110NonprecedentialFederal adjustment
Fabricio Mundo and Michelle R. MundoAugust20182018-OTA-109NonprecedentialFederal adjustment
Eddie A. Villarreal and Magdelena M. VillarrealAugust20182018-OTA-108NonprecedentialFederal adjustment
Joseph Ramelli and Gelila TekaAugust20182018-OTA-107NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Richard OsmondAugust20182018-OTA-106NonprecedentialHead of household
GE Riffel, LPAugust20182018-OTA-105NonprecedentialLate filing penalty (R&TC 19172); Cost recovery fee
Steve Moshi and Fiorella MoshiAugust20182018-OTA-104NonprecedentialFederal adjustment
Lupita SanchezAugust20182018-OTA-103NonprecedentialHead 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)
John M. SedilloAugust20182018-OTA-101PPrecedentialHead of household
Yi ZhaoAugust20182018-OTA-100NonprecedentialHead of household
Ronald E. Pitt, Appealing Spouse and Sonia Ferezan (Formerly Pitt) Nonappealing SpouseAugust20182018-OTA-099NonprecedentialInnocent spouse
Jackie L. Lovato and Diane LovatoAugust20182018-OTA-098NonprecedentialIncome sourcing; California method of taxing part-year residents; Interest abatement
John V. BlackAugust20182018-OTA-097NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714)
Salofi Tautua'a and Lovely Tautua'aAugust20182018-OTA-096NonprecedentialMortgage interest deduction; Accuracy-related penalty (R&TC 19164)
John A. Porreca and Deborah A. PorrecaAugust20182018-OTA-095PPrecedentialE-pay penalty (R&TC 19011.5)
De Balmann Family Holdings LLLPAugust20182018-OTA-094NonprecedentialLate filing penalty (R&TC 19131); Late filing penalty (R&TC 19172)
Richard T. ObergAugust 20182018-OTA-093NonprecedentialInnocent spouse
Marivel PulidoAugust20182018-OTA-092NonprecedentialUnreported income; Late filing penalty (R&TC 19131); Interest abatement
CPM Pittsburg LLCSeptember20182018-OTA-091NonprecedentialLate payment penalty (R&TC 19132)
Dennis LiffMay20182018-OTA-090NonprecedentialStatute of limitations
Arthur Engelen and Teresa Smith-EngelenJune20182018-OTA-089NonprecedentialTaxability of pension income
Ernie AguilarJune20182018-OTA-088NonprecedentialNonresident taxation
Donna BomaritoJune20182018-OTA-087NonprecedentialInterest abatement
Mircea ManeaJune20182018-OTA-086NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Jean JungMarch20182018-OTA-085NonprecedentialFederal adjustment
Shane AugustJuly20182018-OTA-084NonprecedentialStatute of limitations
Donald Scott OlsenJuly20182018-OTA-083NonprecedentialHead of household
Jordan LebovichJuly20182018-OTA-082NonprecedentialFederal adjustment
Maria SimioneJuly20182018-OTA-081NonprecedentialStatute of limitations
Bharat VermaJuly20182018-OTA-080PPrecedentialHead of household
Lantin Enterprise, Inc.July20182018-OTA-079NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
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
Sidney G. Friedman and Ellen FriedmanJuly20182018-OTA-077PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Tao XieJuly20182018-OTA-076PPrecedentialLate filing penalty (R&TC 19131)
Michael Scanlon and Devon ScanlonJuly20182018-OTA-075PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Dale R. Donohoe and Tamara K. DonohoeJuly20182018-OTA-074NonprecedentialLate payment penalty (R&TC 19132)
Kyle G. LarsenJuly20182018-OTA-073NonprecedentialIncome sourcing
Fukuko H. OkadaJuly20182018-OTA-072NonprecedentialAccuracy-related penalty (R&TC 19164)
Jay Wollenhaupt (PFR)July20182018-OTA-071NonprecedentialStandard for granting petition for rehearing
Michael J. George and Donya L. George (PFR)August20182018-OTA-070NonprecedentialStandard for granting petition for rehearing
Majid Ghaboosi and Nadereh Ansari (PFR)August20182018-OTA-069NonprecedentialStandard for granting petition for rehearing
Majid Ghaboosi and Nadereh AnsariMay20182018-OTA-068NonprecedentialFederal adjustment
Chriss W. Street (PFR)August20182018-OTA-067NonprecedentialStandard for granting petition for rehearing
Victor F. PachecoJune20182018-OTA-066NonprecedentialLate payment penalty (R&TC 19132)
Jeffrey FongJune20182018-OTA-065NonprecedentialLate filing penalty (R&TC 19131)
Joseph P. MarraJune20182018-OTA-064NonprecedentialLate filing penalty (R&TC 19131)
Marjorie L. McCameyJune20182018-OTA-063NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Steven R. Caldera and Lisa De La Cruz-CalderaJune20182018-OTA-062NonprecedentialYoung infant credit carryover
Victoria Joy Le Beau (PFR)June20182018-OTA-061PPrecedentialStandard for granting petition for rehearing
Daniel FarinoJune20182018-OTA-060NonprecedentialInnocent spouse
Jakey K. RobinsonJune20182018-OTA-059PPrecedentialSubstantiation of deductions; Interest abatement
Judith CogenJune20182018-OTA-058NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Samantha FernandezJune20182018-OTA-057NonprecedentialFederal adjustment
DeWayne HarmonJune20182018-OTA-056NonprecedentialStatute of limitations; Substantiation of deductions; Late filing penalty (R&TC 19131)
Gerald Grenier and Kathy Grenier (PFR)June20182018-OTA-055NonprecedentialStandard for granting petition for rehearing
Alexander Fernandez and Charlene FernandezJune20182018-OTA-054NonprecedentialFederal adjustment
Denise StensonJune20182018-OTA-053NonprecedentialPremature distribution tax; Late filing penalty (R&TC 19131); Interest abatement
Estate of Barbara D. Gillespie (dec'd)June20182018-OTA-052PPrecedentialStatute of limitations
Ronald McConnellJune20182018-OTA-051NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Cost recovery fee
Hatling & Company, Inc.June20182018-OTA-050NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Cost recovery fee
Matthew Mazdyasni and Fereshteh MazdyasniMay20182018-OTA-049PPrecedentialEstimated tax penalty (R&TC 19136)
Laurence G. Collier and Nina J. CollierMay20182018-OTA-048NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Mark ZobelMay20182018-OTA-047NonprecedentialHead of household
Ahmad Skouti and Faten KourMay20182018-OTA-046NonprecedentialNonrecognition of gain (IRC 1033); Accuracy-related penalty (R&TC 19164)
Desiree Robinson Moody (PFR)June20182018-OTA-045NonprecedentialStandard for granting petition for rehearing
Ranbir Sahni and Rekha Sahni (PFR)June 20182018-OTA-044NonprecedentialStandard for granting petition for rehearing
Margaret C. Yung and Wai Y. Yung (PFR)May20182018-OTA-043NonprecedentialStandard for granting petition for rehearing
Clifton Rose (PFR)May20182018-OTA-042NonprecedentialStandard for granting petition for rehearing
Kazlin Infinite Care, LLCMay20182018-OTA-041NonprecedentialLate filing penalty (R&TC 19131)
Lauren ByrneMay20182018-OTA-040NonprecedentialLow-emission vehicle credit carryover
Shuyong WuMay20182018-OTA-039NonprecedentialHead of household
Vera KuzmenkoMay20182018-OTA-038NonprecedentialFederal adjustment
Carter W. Humphrey and Megan L. HumphreyMay20182018-OTA-037NonprecedentialLate payment penalty (R&TC 19132); Collection cost recovery fee; Interest abatement
Jeffrey WilliamsMay20182018-OTA-036NonprecedentialPremature distribution tax
Kymberly Lindenmuth (Kaslar)May 20182018-OTA-035NonprecedentialHead of household
Leticia Perez RivasApril20182018-OTA-034NonprecedentialHead of household
Yvonne BucioMay20182018-OTA-033NonprecedentialHead of household
Calvin ItoMay20182018-OTA-032NonprecedentialHead of household
Binh BuiMay20182018-OTA-031NonprecedentialHead of household
David HollandMay20182018-OTA-030NonprecedentialLate payment penalty (R&TC 19132); Cost recovery fee
Linda SegundoApril20182018-OTA-029NonprecedentialFederal adjustment; Premature distribution tax
Thomas S. DuaneApril20182018-OTA-028NonprecedentialAMT carryovers
Kattzmeowca, LLCApril20182018-OTA-027NonprecedentialAnnual minimum tax; Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132)
Rick Fowzer and Randi SousaApril20182018-OTA-026NonprecedentialStatute of limitations
Michael HughesApril 20182018-OTA-025NonprecedentialFederal adjustment
Denver T. Bishop Jr.April20182018-OTA-024NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Bijan EshaghianApril 20182018-OTA-023NonprecedentialLate filing penalty (R&TC 19131)
Santa Cruz Imports, Inc.March20182018-OTA-022NonprecedentialLate payment penalty (R&TC 19132)
Ilija Cvetic and J. ReillyMarch20182018-OTA-021NonprecedentialFederal adjustment; Joint and several liability
Adrialyn Varilla HedmanMarch20182018-OTA-020NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131);
Demand penalty (R&TC 19133); Cost recovery fee
Daniel VasquezMarch20182018-OTA-019NonprecedentialHead of household
Meeran KimMarch 20182018-OTA-018NonprecedentialFederal adjustment
Omana Group, LLCMarch20182018-OTA-017NonprecedentialLate filing penalty (R&TC 19172)
David Lowenberg and Jacqueline LowenbergApril20182018-OTA-016NonprecedentialEstimated tax penalty (R&TC 19136)
Margaret Elizabeth CrowellMarch20182018-OTA-015NonprecedentialLate filing penalty (R&TC 19131)
Laurie MitchellMarch 20182018-OTA-014NonprecedentialSubstantiation of deductions
Michael BakkersApril 20182018-OTA-013NonprecedentialFederal adjustment
Margaret M. Santo PietroMarch20182018-OTA-012NonprecedentialHead of household
Lydia Parham-BrownMarch20182018-OTA-011NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
BJSK, LLCMarch 20182018-OTA-010NonprecedentialLate filing penalty (R&TC 19131)
Road Ready Registration, Inc.April 20182018-OTA-009NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
James KramerMarch 20182018-OTA-008NonprecedentialLate payment penalty (R&TC 19132)
Adaku UdeApril20182018-OTA-007Nonprecedential Ridesharing credit carryover
Dennis FigueroaApril20182018-OTA-006Nonprecedential Late filing penalty (R&TC 19131)
Robin Mansfield (Deceased) and Barbara MansfieldApril 20182018-OTA-005Nonprecedential Late payment penalty (R&TC 19132)
Richard SmithApril20182018-OTA-004NonprecedentialHead of household
Thomas M. Carl and Shelley CarlApril20182018-OTA-003Nonprecedential Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Sjofinar Masri Do (PFR)April 20182018-OTA-002PPrecedential Standard for granting petition for rehearing
Kristen Coontz and Lisa CoontzApril20182018-OTA-001Nonprecedential Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133)

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
Adolfo Reyes Delgado (PFR)March20192019-OTA-040NonprecedentialStandard for granting petition for rehearing
Adolfo Reyes Delgado December20182018-OTA-200PPending PrecedentialCigarette tax (R&TC 30101, 30123); Fraud penalty (R&TC 30224); Failure to secure license penalty (R&TC 30211); Failure to file penalty (R&TC 30221); Collection cost recovery fee (R&TC 30354.7(a))
SRN, Inc.
February20192019-OTA-039NonprecedentialUnreported taxable sales (R&TC 6051, 6481); Negligence penalty (R&TC § 6484, Reg. § 1703)
NBAC Cafe, LLC
February20192019-OTA-038NonprecedentialSuccessor liability, purchase of a business or stock of goods (R&TC 6811, 6812, 1702)
First American Title Insurance Company (PFR)October 20182018-OTA-116NonprecedentialStandard for granting petition for rehearing
Robert Warren Rosenbaum, dba Car Bazaar (PFR)September20182018-OTA-115NonprecedentialStandard for granting petition for rehearing
Mutie AlnakoudJuly20182018-OTA-114NonprecedentialTobacco tax forfeiture

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).