California Office of Tax Appeals Finds Taxpayer’s Refund Claim Untimely (2 of 2)

The California Office of Tax Appeals (OTA) July 12 affirmed the Franchise Tax Board’s (FTB) denial of Taxpayer’s untimely refund claim. Taxpayer requested a refund of overpaid individual income taxes, which the FTB denied. The OTA noted that Taxpayer was required to file a refund claim within the later of four years from the return’s due date, or one year from the date of the overpayment. However, Taxpayer’s refund claim was time-barred under both the applicable four-year and one-year statute of limitations. Therefore, the OTA sustained the FTB’s denial. [Cal. Office Tax App., Case No. 18011054, 07/12/18]

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