| Eleanor Balch | October | 2018 | 2018-OTA-159P | Precedential | Taxability of wages; Frivolous appeal penalty (R&TC 19714) |
| Ernest P. Graham and Janice P. Smith (PFR) | November | 2018 | 2018-OTA-154P | Precedential | Standard for granting petition for rehearing |
| Quality Tax & Financial Services, Inc. | September | 2018 | 2018-OTA-130P | Precedential | Late filing penalty (R&TC 19172.5) |
| Gerald F. Johnson and Barbara G. Johnson | March | 2018 | 2018-OTA-119P | Precedential | Estimated tax penalty (R&TC 19136) |
| John M. Sedillo | August | 2018 | 2018-OTA-101P | Precedential | Head of household |
| John A. Porreca and Deborah A. Porreca | August | 2018 | 2018-OTA-095P | Precedential | E-pay penalty (R&TC 19011.5) |
| Bharat Verma | July | 2018 | 2018-OTA-080P | Precedential | Head of household |
| Sidney G. Friedman and Ellen Friedman | July | 2018 | 2018-OTA-077P | Precedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136) |
| Tao Xie | July | 2018 | 2018-OTA-076P | Precedential | Late filing penalty (R&TC 19131) |
| Michael Scanlon and Devon Scanlon | July | 2018 | 2018-OTA-075P | Precedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136) |
| Victoria Joy Le Beau (PFR) | June | 2018 | 2018-OTA-061P | Precedential | Standard for granting petition for rehearing |
| Jakey K. Robinson | June | 2018 | 2018-OTA-059P | Precedential | Substantiation of deductions; Interest abatement |
| Estate of Barbara D. Gillespie (dec'd) | June | 2018 | 2018-OTA-052P | Precedential | Statute of limitations |
| Matthew Mazdyasni and Fereshteh Mazdyasni | May | 2018 | 2018-OTA-049P | Precedential | Estimated tax penalty (R&TC 19136) |
| Sjofinar Masri Do (PFR) | March | 2018 | 2018-OTA-002P | Precedential | Standard for granting petition for rehearing |
