The California Office of Tax Appeals (OTA) April 22 affirmed the Franchise Tax Board’s (FTB) proposed assessments. Taxpayers timely filed their joint individual income tax return and claimed federal itemized deductions. The FTB audited the return and found that Taxpayer-husband claimed unreimbursed employee business expenses and education expenses. The FTB issued a notice of proposed assessment, disallowing the claimed miscellaneous deductions. Taxpayers appealed. The OTA found that Taxpayers failed to establish: 1) that they actually paid tuition expenses in the...