Office of Tax Appeals

07 Oct

Office of Tax Appeals

Taxpayers Owe $29,000 Penalty Because Tax Preparer Missed Deadline and Told Clients the Return Had Been Filed

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals posted 41 opinions to its website October 3, including three “pending precedential” opinions and a large numb...

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06 May

Office of Tax Appeals

’Precedent’ Applied Retroactively to Negate Taxpayer’s Successful Appeal

• August 8, 2023
• By California Taxpayers

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...

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11 Mar

Office of Tax Appeals

OTA Issues First Opinion Decided by Single Judge Under the Small Case Program

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals posted 30 opinions to its website March 7, including the Appeal of E. Fakhoury – the first posted opinion iss...

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11 Feb

Office of Tax Appeals

February Opinions Include One Precedential Case

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals released 30 opinions February 7, including one pending precedential opinion upholding the Franchise Tax Board...

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17 Dec

Office of Tax Appeals

Texas Resident Owes California Tax

• August 8, 2023
• By California Taxpayers

In an opinion that might be important reading for those considering moving out of California, the Office of Tax Appeals ruled in the Ap...

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10 Sep

Office of Tax Appeals

OTA Denies Refund for Business That Relied on Inaccurate Information Posted on Tax Agency’s Website

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals posted 21 opinions September 7, including a pending precedential decision in which the OTA denied a refund fo...

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13 Aug

Office of Tax Appeals

OTA Rejects Taxpayers’ Claim That Error Occurred Only Because of FTB’s Electronic Payment Mandate

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals has rejected a personal income tax appeal based on an argument that a late payment occurred solely because of...

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11 Jun

Office of Tax Appeals

OTA Establishes Precedent Despite Disagreement of Majority of its Judges

• August 8, 2023
• By California Taxpayers

The Office of Tax Appeals posted 43 opinions to its website June 7, including five “pending precedential” decisions and two unanimous o...

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07 May

Office of Tax Appeals

FTB Wrongly Seized $6,734 From Maryland Resident, but He Won’t Get a Refund

• August 8, 2023
• By California Taxpayers

“Notwithstanding the fact that appellant’s tax was erroneously paid and not owed in the first place, we must nevertheless find that app...

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05 Feb

Office of Tax Appeals

OTA Rejects FTB’s Argument That Man Who Moved to Saudi Arabia Was Still a California Resident

• August 8, 2023
• By California Taxpayers

The issue in the Appeal of A. Khan was whether the taxpayer was still a California resident for the 2013 tax year even though he moved ...

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