The California Court of Appeal Aug. 29 dismissed Taxpayer’s corporate income tax appeal for lack of jurisdiction. The FTB determined that Taxpayer sold to California taxpayers “abusive tax shelters,” in the form of oil and gas partnership interests. Taxpayer made a representative payment of penalties and claimed a refund. The FTB denied the claim. The superior court held that it had jurisdiction to consider Taxpayer’s refund claim but didn’t have jurisdiction to decide any issues concerning the amounts not yet been paid. Taxpayer contended that the superior court erred by finding that Taxpayer couldn’t obtain declaratory relief as to the...