TRANSCRIPT OF ELECTRONIC PROCEEDINGS - OTA NO 230112388 - Appeal Transcript

Sep 19, 2026

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Transcript of electronic proceedings before the State of California Office of Tax Appeals in the matter of the appeal of L. Alonzo, OTA No. 230112388, held Friday, September 22, 2023, from 10:17 a.m. to 10:38 a.m. The panel includes ALJ Tommy Leung, ALJ Eddy Lam, and ALJ Veronica Long. The central issue is whether a 2015 refund claim filed by Ms. Alonzo was timely, following admission of exhibits into the record. The appellant presents a reasonable cause letter describing difficulties obtaining tax forms and circumstances affecting filing timing.

LanguageEnglish

CategoryLetters

FormatPDF

Pages19

Reading Time7 min

AccessFree to download

Summary of the hearing

Date, time, and docket number

Hearing format and recording notice

Parties and panel members

Appearances

Exhibits admitted

Issue to be determined

Timeliness of the 2015 refund claim

Appellant’s presentation

Reasonable cause letter for tax year 2015

BEFORE THE OFFICE OF TAX APPEALS STATE OF CALIFORNIA IN THE MATTER OF THE APPEAL OF, ) ) L . ALONZO, ) OTA NO . 230112388 ) APPELLANT . )) ) TRANSCRIPT OF ELECTRONIC PROCEEDINGS State of California Friday, September 22 , 2023 Reported by: ERNALYN M . ALONZO HEARING REPORTER STATE OF CALIFORNIA OFFICE OF TAX APPEALS BEFORE THE OFFICE OF TAX APPEALS STATE OF CALIFORNIA IN THE MATTER OF THE APPEAL OF, ) ) L . ALONZO, ) OTA NO . 230112388 ) APPELLANT . )) ) Transcript of Electronic Proceedings, taken in the State of California, commencing at 10 : 17 a .m . and concluding at 10 : 38 a .m . on Friday, September 22 , 2023 , reported by Ernalyn M . Alonzo, Hearing Reporter, in and for the State of California . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 STATE OF CALIFORNIA OFFICE OF TAX APPEALS APPEARANCES: Panel Lead: ALJ TOMMY LEUNG Panel Members: ALJ EDDY LAM ALJ VERONICA LONG For the Appellant: L . ALONZO For the Respondent: STATE OF CALIFORNIA FRANCHISE TAX BOARD TRISTEN THALHUBER CYNTHIA KENT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 STATE OF CALIFORNIA OFFICE OF TAX APPEALS I N D E X E X H I B I T S (Appellant 's Exhibits 1-2 were received at page 5 . )(Department 's Exhibits A-H were received at page 5 . ) PRESENTATION PAGE By Ms . Lisset Alonzo 8 By Mr . Thalhuber 13 CLOSING STATEMENT PAGE By Ms . Lisset Alonzo 16 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 STATE OF CALIFORNIA OFFICE OF TAX APPEALS California; Friday, September 22 , 2023 10 : 17 a .m . JUDGE LEUNG: This is Docket Number 230112388 . Today is September 22nd, 2023 , about 10 : 17 a .m . This is the Appeal of Alonzo . The issue to be determined is whether the 2015 refund claim filed by Ms . Alonzo is timely . Pursuant to agreement between the parties, this hearing is being held electronically. And also, pursuant to a prehearing conference and prior to this hearing, we have Exhibits A through H and Exhibits 1 through 2 being admitted into the record and into evidence . (Department 's Exhibit A-H was marked and received into evidence by the Hearing Officer . ) (Appellant 's Exhibits 1-2 were received in evidence by the Administrative Law Judge . ) JUDGE LEUNG: This hearing is being recorded live and is being live streamed . So I caution the parties tobe careful about mentioning private matters, such as Social Security numbers and home addresses . A verbatim hearing transcript is being prepared by our legal stenographer, Lynn Alonzo . Ms . Alonzo is in no way related to the taxpayer and has no interest in the 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 STATE OF CALIFORNIA OFFICE OF TAX APPEALS 5 outcome of this hearing . Because of the hearing transcript, we ask each party to speak clearly and at a regular pace . And we ask you to identify yourself before you speak . And it 's also best practice to mute your microphones inactive when you 're not speaking . Any questions for me before we start? Okay . Hearing none, the Panel members for today 's hearing are myself, Judge Long and Judge Lam . Even though I am the lead judge for purposes of this hearing, all three of the Panel members will have an equal say in determining the outcome of this case . Ms . Alonzo, you have 10 minutes for your presentation, as will the Franchise Tax Board . And, Ms . Alonzo, if you so choose, you 'll have 5 minutes for a rebuttal . Let me start by having the parties introduce themselves for the record, starting with you, Ms . Alonzo . MS . LISSET ALONZO: Yes . Hi . My name is Lisset Alonzo . JUDGE LEUNG: Thank you . And while I have you - - MS . LISSET ALONZO: And - - JUDGE

FAQs

What case is this transcript about?

The transcript covers the appeal of L. Alonzo before the State of California Office of Tax Appeals, docket OTA No. 230112388.

What is the key issue the panel must decide?

The panel determines whether the 2015 refund claim filed by Ms. Alonzo was timely.

When and how was the hearing conducted?

The hearing was held electronically on Friday, September 22, 2023, recorded live and live streamed, with the transcript prepared by the legal stenographer.

Sep 19, 2026

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