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 The written opinion will be published on this page and identified as either precedential or nonprecedential.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 When OTA issues nonprecedential and precedential opinions, those decisions are published on this webpage.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 Masri Do (PFR)April 20182018-OTA-002PPrecedential
Thomas M. Carl and Shelley CarlApril20182018-OTA-003Nonprecedential
Richard SmithApril20182018-OTA-004Nonprecedential
Robin Mansfield (Deceased) 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 Cvetic 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 Rose (PFR)May20182018-OTA-042Nonprecedential
Margaret C. Yung and Wai Y. Yung (PFR)May20182018-OTA-043Nonprecedential
Ranbir Sahni and Rekha Sahni June 20182018-OTA-044Nonprecedential
Desiree Robinson Moody (PFR)June20182018-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-049PPrecedential
Hatling & Company, Inc.June20182018-OTA-050Nonprecedential
Ronald McConnellJune20182018-OTA-051Nonprecedential
Estate of Barbara D. Gillespie (dec'd)June20182018-OTA-052PPrecedential
Denise StensonJune20182018-OTA-053Nonprecedential
Alexander Fernandez and Charlene FernandezJune20182018-OTA-054Nonprecedential
Gerald Grenier and Kathy Grenier (PFR)June20182018-OTA-055Nonprecedential
DeWayne HarmonJune20182018-OTA-056Nonprecedential
Samantha FernandezJune20182018-OTA-057Nonprecedential
Judith CogenJune20182018-OTA-058Nonprecedential
Jakey K. RobinsonJune20182018-OTA-059PPrecedential
Daniel FarinoJune20182018-OTA-060Nonprecedential
Victoria Joy Le Beau (PFR)June20182018-OTA-061PPrecedential
Steven R. Caldera and Lisa De La Cruz-CalderaJune20182018-OTA-062Nonprecedential
Marjorie L. McCameyJune20182018-OTA-063Nonprecedential
Joseph P. MarraJune20182018-OTA-064Nonprecedential
Jeffrey FongJune20182018-OTA-065Nonprecedential
Victor F. PachecoJune20182018-OTA-066Nonprecedential
Chriss W. Street (PFR)August20182018-OTA-067Nonprecedential
Majid Ghaboosi and Nadereh AnsariMay20182018-OTA-068Nonprecedential
Majid Ghaboosi and Nadereh Ansari (PFR)August20182018-OTA-069Nonprecedential
Michael J. George and Donya L. George (PFR)August20182018-OTA-070Nonprecedential
Jay Wollenhaupt (PFR)July20182018-OTA-071Nonprecedential
Fukuko H. OkadaJuly20182018-OTA-072Nonprecedential
Kyle G. LarsenJuly20182018-OTA-073Nonprecedential
Dale R. Donohoe and Tamara K. DonohoeJuly20182018-OTA-074Nonprecedential
Michael Scanlon and Devon ScanlonJuly20182018-OTA-075PPrecedential
Tao XieJuly20182018-OTA-076PPrecedential
Sidney G. Friedman and Ellen FriedmanJuly20182018-OTA-077PPrecedential
Tag Marketing, Inc.July20182018-OTA-078Nonprecedential
Lantin Enterprise, Inc.July20182018-OTA-079Nonprecedential
Bharat VermaJuly20182018-OTA-080PPrecedential
Maria SimioneJuly20182018-OTA-081Nonprecedential
Jordan LebovichJuly20182018-OTA-082Nonprecedential
Donald Scott OlsenJuly20182018-OTA-083Nonprecedential
Shane AugustJuly20182018-OTA-084Nonprecedential
Jean JungMarch20182018-OTA-085Nonprecedential
Mircea ManeaJune20182018-OTA-086Nonprecedential
Donna BomaritoJune20182018-OTA-087Nonprecedential
Ernie AguilarJune20182018-OTA-088Nonprecedential
Arthur Engelen and Teresa Smith-EngelenJune20182018-OTA-089Nonprecedential
Dennis LiffMay20182018-OTA-090Nonprecedential
CPM Pittsburg LLCSeptember20182018-OTA-091Nonprecedential
Marivel PulidoAugust20182018-OTA-092Nonprecedential
Richard T. ObergAugust 20182018-OTA-093Nonprecedential
De Balmann Family Holdings LLLPAugust20182018-OTA-094Nonprecedential
John A. Porreca and Deborah A. PorrecaAugust20182018-OTA-095PPrecedential
Salofi Tautua'a and Lovely Tautua'aAugust20182018-OTA-096Nonprecedential
John V. BlackAugust20182018-OTA-097Nonprecedential
Jackie L. Lovato and Diane LovatoAugust20182018-OTA-098Nonprecedential
Ronald E. Pitt, Appealing Spouse and Sonia Ferezan (Formerly Pitt) Nonappealing SpouseAugust20182018-OTA-099Nonprecedential
Yi ZhaoAugust20182018-OTA-100Nonprecedential
John M. SedilloAugust20182018-OTA-101PPrecedential
Mark Edwin HolmAugust20182018-OTA-102Nonprecedential
Lupita SanchezAugust20182018-OTA-103Nonprecedential
Steve Moshi and Fiorella MoshiAugust20182018-OTA-104Nonprecedential
GE Riffel, LPAugust20182018-OTA-105Nonprecedential
Richard OsmondAugust20182018-OTA-106Nonprecedential
Joseph Ramelli and Gelila TekaAugust20182018-OTA-107Nonprecedential
Eddie A. Villarreal and Magdelena M. VillarrealAugust20182018-OTA-108Nonprecedential
Fabricio Mundo and Michelle R. MundoAugust20182018-OTA-109Nonprecedential
Anthony M. Genberg and Melissa M. Schlect-GenbergAugust20182018-OTA-110Nonprecedential
J. Chu-Hsiang Chi, M.D. Inc.August20182018-OTA-111Nonprecedential
Mt Kemble Value Equity Fund I, LLCJuly20182018-OTA-112Nonprecedential
CLGT Solutions, LLCJuly20182018-OTA-113Nonprecedential
Michael Lee and Shuan LeeMarch20182018-OTA-117Nonprecedential
Michael Lee and Shuan Lee (PFR)October20182018-OTA-118Nonprecedential
Gerald F. Johnson and Barbara G. JohnsonMarch20182018-OTA-119PPrecedential
Gerald F. Johnson and Barbara G. Johnson (PFR)October 20182018-OTA-120Nonprecedential
Satview Broadband, Ltd.September20182018-OTA-121Nonprecedential
Thomas M. OseranskySeptember20182018-OTA-122Nonprecedential
Johnny Perez, Jr.September20182018-OTA-123Nonprecedential
Frank HomenSeptember20182018-OTA-124Nonprecedential
David BrownSeptember20182018-OTA-125Nonprecedential
William Martin SmithSeptember20182018-OTA-126Nonprecedential
Jerry Neukam, Jr.September20182018-OTA-127Nonprecedential
Joann Benintende (aka Joann Celeste) (PFR)September20182018-OTA-128Nonprecedential
Ken Duong and Mimi NgoSeptember20182018-OTA-129Nonprecedential
Quality Tax & Financial Services, Inc.September20182018-OTA-130PPrecedential
Maria L. AhumadaSeptember20182018-OTA-131Nonprecedential
1315 South Pacific Street, LLCSeptember20182018-OTA-132Nonprecedential
HSFC, Inc.September20182018-OTA-133Nonprecedential
Glenda TurnerSeptember20182018-OTA-134Nonprecedential
Matthew S. Dickerson and Brooke DickersonSeptember20182018-OTA-135Nonprecedential
BCG Investment, LLCSeptember20182018-OTA-136Nonprecedential
YDB LLCSeptember20182018-OTA-137Nonprecedential
Stephen NashSeptember20182018-OTA-138Nonprecedential
Anthony W. RobertsAugust20182018-OTA-139Nonprecedential
Charles DavisAugust20182018-OTA-140Nonprecedential
Luis A. Silva and Diana SilvaAugust20182018-OTA-141Nonprecedential
Elizabeth NewberryAugust20182018-OTA-142Nonprecedential
Karline Rachelle QuillmanAugust20182018-OTA-143Nonprecedential
Zoubek Consulting, LLCAugust20182018-OTA-144Nonprecedential
John RobinsonAugust20182018-OTA-145Nonprecedential
Freddie L. RaglandAugust20182018-OTA-146Nonprecedential
Eugenio A. Edmund and Eneida H. EdmundAugust20182018-OTA-147Nonprecedential
BusinessSoft, Inc.August20182018-OTA-148Nonprecedential
A 'MON'S MC LLCAugust20182018-OTA-149Nonprecedential
Barbara L. HaynesAugust20182018-OTA-150Nonprecedential
Ronna J. Robertson (PFR)December20182018-OTA-151Nonprecedential
Khanitha AndersonAugust 20182018-OTA-152Nonprecedential
Khanitha Anderson (PFR)December20182018-OTA-153Nonprecedential
Ernest P. Graham and Janice P. Smith (PFR)November20182018-OTA-154PPending Precedential
John A. Vertullo and Barbara J. Vertullo (PFR)November 20182018-OTA-155Nonprecedential
Frank BoyleOctober20182018-OTA-156Nonprecedential
David Kashifi and Shakira KashifiOctober 20182018-OTA-157Nonprecedential
Brenda L. ShurtleffOctober20182018-OTA-158Nonprecedential
Eleanor BalchOctober20182018-OTA-159PPending Precedential
Mediamate, LLCOctober20182018-OTA-160Nonprecedential
Anna OstrovskyOctober20182018-OTA-161Nonprecedential
Mt. Whitney Farms, LLCOctober20182018-OTA-162Nonprecedential

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.

 

Decisions Month Year Cite Decision Type
Mutie AlnakoudJuly20182018-OTA-114Nonprecedential
Robert Warren Rosenbaum, dba Car Bazaar (PFR)September20182018-OTA-115Nonprecedential
First American Title Insurance Company (PFR)October 20182018-OTA-116Nonprecedential

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).