Texas Company’s Appeal Is Going, Going, Gone!
The Appeal of LBD Corporation involved a small, closely held corporation located in Texas that sold corporate assets in California via a California-based auction house.
Office of Tax Appeals
07
Oct
Taxpayers Owe $29,000 Penalty Because Tax Preparer Missed Deadline and Told Clients the Return Had Been Filed
The Office of Tax Appeals posted 41 opinions to its website October 3, including three “pending precedential” opinions and a large numb...
06
May
’Precedent’ Applied Retroactively to Negate Taxpayer’s Successful Appeal
The Office of Tax Appeals posted 36 opinions on its website for May, including a ruling that reversed a taxpayer’s partial win based on...
11
Mar
OTA Issues First Opinion Decided by Single Judge Under the Small Case Program
The Office of Tax Appeals posted 30 opinions to its website March 7, including the Appeal of E. Fakhoury – the first posted opinion iss...
11
Feb
February Opinions Include One Precedential Case
The Office of Tax Appeals released 30 opinions February 7, including one pending precedential opinion upholding the Franchise Tax Board...
17
Dec
Texas Resident Owes California Tax
In an opinion that might be important reading for those considering moving out of California, the Office of Tax Appeals ruled in the Ap...
10
Sep
OTA Denies Refund for Business That Relied on Inaccurate Information Posted on Tax Agency’s Website
The Office of Tax Appeals posted 21 opinions September 7, including a pending precedential decision in which the OTA denied a refund fo...
13
Aug
OTA Rejects Taxpayers’ Claim That Error Occurred Only Because of FTB’s Electronic Payment Mandate
The Office of Tax Appeals has rejected a personal income tax appeal based on an argument that a late payment occurred solely because of...
11
Jun
OTA Establishes Precedent Despite Disagreement of Majority of its Judges
The Office of Tax Appeals posted 43 opinions to its website June 7, including five “pending precedential” decisions and two unanimous o...
07
May
FTB Wrongly Seized $6,734 From Maryland Resident, but He Won’t Get a Refund
“Notwithstanding the fact that appellant’s tax was erroneously paid and not owed in the first place, we must nevertheless find that app...