A California eBay seller must pay additional taxes on unreported income after failing to prove he qualified for various deductions and refunds, the state’s Office of Tax Appeals held in an opinion released Monday.
The seller didn’t provide enough evidence to overturn the Internal Revenue Service’s previous determination that underpinned the state’s income tax assessment, administrative law judge Lauren Katagihara wrote for the panel in a nonprecedential opinion.
The seller, Gustavo Barraza, was subject to additional tax of $8,120 and applicable interest after the IRS adjusted his income for the 2018 tax year to include previously unreported ...