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 The written opinion will be published on this page and identified as either precedential or nonprecedential.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 firstname.lastname@example.org. 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 When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage.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 Leticia Perez RivasApril20182018-OTA-034Nonprecedential Kymberly Lindenmuth (Kaslar)May 20182018-OTA-035Nonprecedential Jeffrey WilliamsMay20182018-OTA-036Nonprecedential Carter W. Humphrey and Megan L. HumphreyMay20182018-OTA-037Nonprecedential Vera KuzmenkoMay20182018-OTA-038Nonprecedential Shuyong WuMay20182018-OTA-039Nonprecedential Lauren ByrneMay20182018-OTA-040Nonprecedential Kazlin Infinite Care, LLCMay20182018-OTA-041Nonprecedential Clifton RoseMay20182018-OTA-042Nonprecedential Margaret C. Yung and Wai Y. YungMay20182018-OTA-043Nonprecedential Ranbir Sahni and Rekha SahniJune 20182018-OTA-044Nonprecedential Desiree Robinson MoodyJune20182018-OTA-045Nonprecedential Ahmad Skouti and Faten KourMay20182018-OTA-046Nonprecedential Mark ZobelMay20182018-OTA-047Nonprecedential Laurence G. Collier and Nina J. CollierMay20182018-OTA-048Nonprecedential Matthew Mazdyasni and Fereshteh MazdyasniMay20182018-OTA-049Pending Precedential Hatling & Company, Inc.June20182018-OTA-050Nonprecedential Ronald McConnellJune20182018-OTA-051Nonprecedential Estate of Barbara D. Gillespie (Dec'd)June20182018-OTA-052Pending Precedential Denise StensonJune20182018-OTA-053Nonprecedential Alexander Fernandez and Charlene FernandezJune20182018-OTA-054Nonprecedential Gerald Grenier and Kathy GrenierJune20182018-OTA-055Nonprecedential Dewayne HarmonJune20182018-OTA-056Nonprecedential Samantha FernandezJune20182018-OTA-057Nonprecedential Judith CogenJune20182018-OTA-058Nonprecedential Jakey K. RobinsonJune20182018-OTA-059Pending Precedential Daniel FarinoJune20182018-OTA-060Nonprecedential Victoria Joy Le BeauJune20182018-OTA-061Pending Precedential Steven Rudy Caldera and Lisa De LaCruz-CalderaJune20182018-OTA-062Nonprecedential Marjorie L. McCameyJune20182018-OTA-063Nonprecedential Joseph P. MarraJune20182018-OTA-064Nonprecedential Jeffrey FongJune20182018-OTA-065Nonprecedential Victor F. PachecoJune20182018-OTA-066Nonprecedential 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).