Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 4 - Briefing Schedules and Procedures
Article 2 - General Briefing Schedule for Innocent Spouse Appeals
Section 30311 - Definitions

Cal. Code Regs. tit. 18 § 30311

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Current through Register 2024 Notice Reg. No. 43, October 25, 2024
Section 30311 - Definitions

For purposes of this article:

(a) An "appealing spouse" is an individual who submitted a timely appeal to OTA from an Agency's grant or denial, in whole or in part, of innocent spouse relief. An "appealing spouse" can also be a person who submits a request for innocent spouse relief during the appeal.
(b) A "non-appealing spouse" is an individual who filed a joint return(s) for the year(s) at issue with the appealing spouse but did not file a timely appeal from the Agency action granting or denying innocent spouse relief. A non-appealing spouse may become a party to an appeal by timely joining the appealing spouse's appeal.
(c) The "requesting spouse" is the individual who requested innocent spouse relief. The requesting spouse may be either the appealing spouse or the non-appealing spouse, depending on whether the Agency granted or denied innocent spouse relief.
(d) The "non-requesting spouse" is the individual who did not request innocent spouse relief. The non-requesting spouse may be either the appealing spouse or the non-appealing spouse, depending on whether the Agency granted or denied innocent spouse relief.

Cal. Code Regs. Tit. 18, § 30311

1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of section and NOTE filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment of subsections (a)-(b) filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15679 and 15679.5, Government Code; and Sections 20, 18533, 19045, 19047, 19048, 19084, 19085, 19087, 19324, 19331, 19333, 19334, 19335, 19343, 19345 and 19346, Revenue and Taxation Code.

1. New section filed 1-3-2019; operative 1/3/2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of section and Note filed 3-1-2021; operative 3/1/2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment of subsections (a)-(b) filed 6-26-2023; operative 6/30/2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).