Office of Tax Appeals

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 CalTax

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 CalTax

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 CalTax

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 CalTax

“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 CalTax

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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06 Nov

Office of Tax Appeals

OTA Rules on Dispute Dating Back to President Carter’s Term

• August 8, 2023
• By CalTax

The Office of Tax Appeals posted 21 opinions to its website November 2, including a pending precedential case involving its lack of jur...

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16 Oct

Office of Tax Appeals

OTA Issues 45 Opinions, Including Three Pending Precedential Decisions

• August 8, 2023
• By CalTax

The Office of Tax Appeals posted 45 opinions to its website October 5, including three pending precedential cases. All of the precedent...

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07 Aug

Office of Tax Appeals

UC Regents Participated in Donor’s Tax-Avoidance Scheme, OTA Rules

• August 8, 2023
• By CalTax

The Office of Tax Appeals posted 143 opinions to its website this week, including one involving the University of California Board of R...

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17 Apr

Office of Tax Appeals

Office of Tax Appeals: Taxpayer Who Relied on Instructions in FTB Publication Loses Appeal

• August 8, 2023
• By CalTax

The Office of Tax Appeals posted 23 opinions to its website April 7, including a “pending precedential” rejection of an appeal filed by...

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06 Mar

Office of Tax Appeals

Office of Tax Appeals: New Opinions Include Three Precedential Decisions

• August 8, 2023
• By CalTax

The Office of Tax Appeals posted 41 new opinions to its website March 3, including three “pending precedential opinions” decided largel...

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