Office of Tax Appeals

18 Jun

Office of Tax Appeals

New Office of Tax Appeals Opinions Include Taxpayer’s Precedential Win in Appeal Over Commercial Domicile

• June 18, 2026
• By California Taxpayers

The Office of Tax Appeals released 66 opinions this month, including four precedential opinions – one establishing a pro-taxpayer prece...

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22 Feb

CDTFA, Franchise Tax Board, Office of Tax Appeals

More Than One-Third of Appeals Are Closed by Tax Agencies Withdrawing Their Objections

• February 22, 2026
• By California Taxpayers

Approximately 36 percent of the appeals cases that were closed by the Office of Tax Appeals in 2025 were closed because the Franchise T...

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06 Feb

Franchise Tax Board, Office of Tax Appeals

Former NFL Player Owes California Tax for Playing in Pre-Season Game in Los Angeles

• February 6, 2026
• By California Taxpayers

California’s “jock tax” was the issue in the Appeal of N. Carroll, a case before the Office of Tax Appeals involving former National Fo...

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09 Jan

Franchise Tax Board, Office of Tax Appeals

Three Precedents Among 62 Opinions Posted by OTA

• January 9, 2026
• By California Taxpayers

The Office of Tax Appeals released 62 opinions January 5, including three precedential decisions – two relating to the same couple’s re...

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19 Dec

Courts, Franchise Tax Board, Office of Tax Appeals

Company Hailed as Fastest-Growing Business in Sacramento Region Moves Operations to Tennessee

• December 19, 2025
• By California Taxpayers

A business hailed as one of the fastest-growing companies in the Sacramento region moved its operations to Tennessee earlier this year ...

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05 Dec

Courts, Franchise Tax Board, Office of Tax Appeals

Taxpayers Score Rare Win With “Reasonable Cause” Argument

• December 5, 2025
• By California Taxpayers

It is very common for taxpayers to argue that they had reasonable cause for missing various tax deadlines, often citing medical problem...

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14 Nov

Franchise Tax Board, Office of Tax Appeals

Company That Received Bad Advice From FTB Won’t Get $493,164 Refund, Office of Tax Appeals Rules

• November 14, 2025
• By California Taxpayers

The Office of Tax Appeals released 50 opinions November 3, including a decision denying a refund sought by a company that received inco...

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24 Oct

CDTFA, Office of Tax Appeals

Will OTA Sanction CDTFA for Criticizing Panel’s Ruling and Requesting a Rehearing to Reargue Issues?

• October 24, 2025
• By California Taxpayers

The Office of Tax Appeals is expected to rule by early 2026 on whether to impose sanctions on the California Department of Tax and Fee ...

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05 Sep

Office of Tax Appeals

Wealthy Comedian Was California Resident, Owes State Income Tax, Office of Tax Appeals Rules

• September 5, 2025
• By California Taxpayers

The Office of Tax Appeals posted 40 opinions to its website September 2, none of which were designated as precedential. The total was c...

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11 Apr

Office of Tax Appeals

Almost One-Third of April’s Income Tax Rulings Cite Precedent Regarding Harshness of Fixed Deadlines

• April 11, 2025
• By Rob Gutierrez

The Office of Tax Appeals posted 63 opinions to its website April 7, including 42 relating to income tax and 21 on business taxes. None...

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