Office of Tax Appeals

Office of Tax Appeals: New Opinions Include Three Precedential Decisions

The Office of Tax Appeals posted 41 new opinions to its website March 3, including three “pending precedential opinions” decided largely in favor of the tax agencies. The three pending precedential opinions posted this week: The Appeal of Alfredo J. Talavera, involving a used-car dealer who was found to be personally liable for unpaid sales tax liabilities and appealed for a reduction in the amount owed. The OTA unanimously upheld the California Department of Tax and Fee Administration’s position, and…

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Office of Tax Appeals: New Opinions Include Precedential Case on Definition of ‘Overcollection’

The Office of Tax Appeals posted 36 opinions to its website this week, including one “pending precedential” decision on what constitutes an “overcollection” by the Franchise Tax Board within the meaning of a technical advice memorandum (TAM) issued by the agency in 2007. This month’s opinions included 32 personal and franchise income tax cases and four appeals of business taxes, all involving common disputes and all decided unanimously in favor of the tax agencies. Most of the opinions have issuance…

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