Personal Income Tax Appeal Form - California State Board Of Equalization

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ADOPTED MAY 25, 2005
CALIFORNIA STATE BOARD OF EQUALIZATION
PERSONAL INCOME TAX APPEAL
DECISION
Proposed
Appellant
Year
Assessment
1
2
James A. Black
2001
$736
Case No. 269708
Representing the Parties:
For Appellant:
James A. Black
For Franchise Tax Board:
Rachel Abston, Legal Assistant
Counsel For Board of Equalization:
Carl Bessent, Tax Counsel III
QUESTIONS: (1) Whether respondent properly calculated the tax due on appellant’s
California-source income.
(2) Whether respondent’s determination not to abate interest amounts to an
abuse of discretion.
FINDINGS AND DETERMINATION
Appellant timely filed a joint California nonresident or part-year return for 2001.
The return reported federal adjusted gross income (AGI) of $137,750.30, California adjustments
1
Appellant filed a 2001 joint California income tax return with his wife, Donna Black. However, appellant filed
this appeal in his name only. Accordingly, we used the singular when referring to the actions of appellant and his
wife.
2
This is the amount of the proposed assessment of tax. The Notice of Action excluded interest accrued between
October 16, 2003, through March 30, 2004, pursuant to Revenue and Taxation Code section 19116.
NOT TO BE CITED AS PRECEDENT

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