| Sharon Mitchell | August | 2018 | 2018-OTA-210
| Nonprecedential | Like-kind exchange (IRC 1031)
|
| Charles Walden and Deborah Anderson, Charles Walden and Walden Structures, Inc. | November | 2018 | 2018-OTA-209 | Nonprecedential | R&D credit (IRC 41; R&TC 23609)
|
| David Stone and Christine Germaine Stone | December | 2018 | 2018-OTA-208 | Nonprecedential | Late-filing penalty (R&TC 19131)
|
| Mark Morgan | September | 2018 | 2018-OTA-207 | Nonprecedential | Estimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714)
|
| Penny Thinnes | December | 2018 | 2018-OTA-201 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
|
| Pon Nyong Yi | December | 2018 | 2018-OTA-205 | Nonprecedential | Late filing penalty (R&TC 19131)
|
| Jawfen Chen | August | 2018 | 2018-OTA-206 | Nonprecedential | Calculation of basis; Accuracy-related penalty (RTC 19164)
|
| Norbert T. Faure-Goda and Erica Faure-Goda | June | 2018 | 2018-OTA-202 | Nonprecedential | Other state tax credit (R&TC 18001)
|
| Eric A. Thoreson | August | 2018 | 2018-OTA-203 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
|
| Anthony Ottlinger | September | 2018 | 2018-OTA-204 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Interest abatement
|
| Alejandro M. Tavares | December | 2018 | 2018-OTA-199 | Nonprecedential | Federal adjustment; Interest abatement
|
| Ricardo Hofer and Marcia L. Hofer | December | 2018 | 2018-OTA-198 | Nonprecedential | Late payment penalty (R&TC 19132)
|
| Dane McCartney | December | 2018 | 2018-OTA-197 | Nonprecedential | Statute of limitations (R&TC 19306)
|
| Keith J. Ponthieux | December | 2018 | 2018-OTA-196 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714)
|
| William Strachan | December | 2018 | 2018-OTA-195 | Nonprecedential | Federal adjustment; Employee business expenses
|
| Dermatology Management, LLC | November | 2018 | 2018-OTA-194 | Nonprecedential | Liability for minimum tax; Late filing penalty (R&TC 19172); Late filing penalty (R&TC 19131); Underpayment of estimated LLC fee penalty (R&TC 17942(d)(2)); Late payment penalty (R&TC 19132) |
| Shizue Endo | November | 2018 | 2018-OTA-193 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Thi Bridge, LLC | November | 2018 | 2018-OTA-192 | Nonprecedential | Late filing penalty (R&TC 19172) |
| Frederico M. Isabella | November | 2018 | 2018-OTA-191 | Nonprecedential | Head of household |
| Ronald K. Riach | November | 2018 | 2018-OTA-190 | Nonprecedential | Late filing penalty (R&TC 19131); Estimation of income (R&TC 19087) |
| Paul Shevlin | December | 2018 | 2018-OTA-189 | Nonprecedential | Substantiation of deductions |
| Guy R. Mancuso and Carin H. Mancuso | December | 2018 | 2018-OTA-188 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement |
| Tony Alfino | December | 2018 | 2018-OTA-187 | Nonprecedential | Substantiation of capital loss; Late filing penalty (R&TC 19131) |
| Jerry W. Stablein and Rebecca S. Stablein | December | 2018 | 2018-OTA-186 | Nonprecedential | Taxability of paid family leave |
| Mark Britton | December | 2018 | 2018-OTA-185 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| Smartmake, Inc. | December | 2018 | 2018-OTA-184 | Nonprecedential | Liability for minimum tax; Late filing penalty (R&TC 19131); SOS penalty (R&TC 19141); Estimated tax penalty (R&TC |
| Keith W. Rowlands | December | 2018 | 2018-OTA-183 | Nonprecedential | Head of household |
| Anthony Solano | December | 2018 | 2018-OTA-182 | Nonprecedential | Federal adjustment; taxability of pension income |
| Michael Stavros and Diane M. Stavros | December | 2018 | 2018-OTA-181 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Gary R. Lohse | December | 2018 | 2018-OTA-180 | Nonprecedential | Late filing penalty (R&TC 19131); Estimation of income (R&TC 19087) |
| Charles G. Golding and Gwendalyn S. Golding | December | 2018 | 2018-OTA-179 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Douglas Ahern Nurse Practitioner PC | October | 2018 | 2018-OTA-178 | Nonprecedential | Late filing penalty (R&TC 19172.5) |
| Melanie Phuong-Mai Ha and Mikell Cruthird | October | 2018 | 2018-OTA-177 | Nonprecedential | Federal adjustment; Taxability of wages |
| Keim Family Partnership | October | 2018 | 2018-OTA-176 | Nonprecedential | Investment partnership (R&TC 17955); Sourcing of income; Trade or business income; Late filing penalty (R&TC 19172); Interest abatement; Cost recovery fee |
| James K. Padgett and Shane Padgett | November | 2018 | 2018-OTA-175 | Nonprecedential | California method of taxing part-year residents |
| Raymond R. Prazen | November | 2018 | 2018-OTA-174 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); cost recovery fee |
| Timothy Scott Baril | November | 2018 | 2018-OTA-173 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement |
| Eric J. and Quendwa S. Quigley | November | 2018 | 2018-OTA-172 | Nonprecedential | Interest abatement |
| Ryan M. Adams | November | 2018 | 2018-OTA-171 | Nonprecedential | Head of household |
| J.B. Poindexter & Co., Inc. & Subsidiaries | November | 2018 | 2018-OTA-170 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Janet L. Rasak | November | 2018 | 2018-OTA-169 | Nonprecedential | Head of household |
| Michal Tabor and Kate Tabor | November | 2018 | 2018-OTA-168 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement |
| Katherine S. Thursby | November | 2018 | 2018-OTA-167 | Nonprecedential | Taxability of health savings account distribution |
| David Dollison, Jr. | November | 2018 | 2018-OTA-166 | Nonprecedential | Federal adjustment; Joint and several liability |
| Cory Ramirez | November | 2018 | 2018-OTA-165 | Nonprecedential | Head of household |
| Leonid Reingold and Marina Reingold | November | 2018 | 2018-OTA-164 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Ronn and Adrienne English | November | 2018 | 2018-OTA-163 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136) |
| Mt. Whitney Farms, LLC | October | 2018 | 2018-OTA-162 | Nonprecedential | Late filing penalty (R&TC 19172) |
| Anna Ostrovsky | October | 2018 | 2018-OTA-161 | Nonprecedential | Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132) |
| Mediamate, LLC | October | 2018 | 2018-OTA-160 | Nonprecedential | Late filing penalty (R&TC 19172) |
| Eleanor Balch | October | 2018 | 2018-OTA-159P | Precedential | Taxability of wages; Frivolous appeal penalty (R&TC 19714) |
| Brenda L. Shurtleff | October | 2018 | 2018-OTA-158 | Nonprecedential | Late payment penalty (R&TC 19132) |
| David Kashifi and Shakira Kashifi | October | 2018 | 2018-OTA-157 | Nonprecedential | Jurisdiction; Bankruptcy; Federal adjustment |
| Frank Boyle | October | 2018 | 2018-OTA-156 | Nonprecedential | Taxability of paid family leave |
| John A. Vertullo and Barbara J. Vertullo (PFR) | November | 2018 | 2018-OTA-155 | Nonprecedential | Standard for granting petition for rehearing |
| Ernest P. Graham and Janice P. Smith (PFR) | November | 2018 | 2018-OTA-154P | Precedential | Standard for granting petition for rehearing |
| Khanitha Anderson (PFR) | December | 2018 | 2018-OTA-153 | Nonprecedential | Standard for granting petition for rehearing |
| Khanitha Anderson | August | 2018 | 2018-OTA-152 | Nonprecedential | LLC fee; Late filing penalty (R&TC 19131); Frivolous appeal penalty (R&TC 19714) |
| Ronna J. Robertson (PFR) | December | 2018 | 2018-OTA-151 | Nonprecedential | Standard for granting petition for rehearing |
| Barbara L. Haynes | August | 2018 | 2018-OTA-150 | Nonprecedential | Late filing penalty (R&TC 19131) |
| A 'MON'S MC LLC | August | 2018 | 2018-OTA-149 | Nonprecedential | Late filing penalty (R&TC 19172) |
| BusinessSoft, Inc. | August | 2018 | 2018-OTA-148 | Nonprecedential | Late filing penalty (R&TC 19131); Late filing penalty (R&TC 19172.5); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement; cost recovery fee |
| Eugenio A. Edmund and Eneida H. Edmund | August | 2018 | 2018-OTA-147 | Nonprecedential | Federal adjustment |
| Freddie L. Ragland | August | 2018 | 2018-OTA-146 | Nonprecedential | Statute of limitations; Federal adjustment |
| John Robinson | August | 2018 | 2018-OTA-145 | Nonprecedential | Frivolous appeal penalty (R&TC 19714) |
| Zoubek Consulting, LLC | August | 2018 | 2018-OTA-144 | Nonprecedential | LLC fee; Late filing penalty (R&TC 19131) |
| Karline Rachelle Quillman | August | 2018 | 2018-OTA-143 | Nonprecedential | Head of household |
| Elizabeth Newberry | August | 2018 | 2018-OTA-142 | Nonprecedential | Demand penalty (R&TC 19133) |
| Luis A. Silva and Diana Silva | August | 2018 | 2018-OTA-141 | Nonprecedential | Federal determination |
| Charles Davis | August | 2018 | 2018-OTA-140 | Nonprecedential | Taxation of military pension income |
| Anthony W. Roberts | August | 2018 | 2018-OTA-139 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Stephen Nash | September | 2018 | 2018-OTA-138 | Nonprecedential | Late filing penalty (R&TC 19131) |
| YDB LLC | September | 2018 | 2018-OTA-137 | Nonprecedential | Doing business; Late filing penalty (R&TC 19131); Late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated LLC fee penalty (R&TC 17942(d)(2)) |
| BCG Investment, LLC | September | 2018 | 2018-OTA-136 | Nonprecedential | Late filing penalty (R&TC 19172) |
| Matthew S. Dickerson and Brooke Dickerson | September | 2018 | 2018-OTA-135 | Nonprecedential | Federal adjustment |
| Glenda Turner | September | 2018 | 2018-OTA-134 | Nonprecedential | Resident taxation |
| HSFC, Inc. | September | 2018 | 2018-OTA-133 | Nonprecedential | Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Interest abatement |
| 1315 South Pacific Street, LLC | September | 2018 | 2018-OTA-132 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Maria L. Ahumada | September | 2018 | 2018-OTA-131 | Nonprecedential | Federal adjustment |
| Quality Tax & Financial Services, Inc. | September | 2018 | 2018-OTA-130P | Precedential | Late filing penalty (R&TC 19172.5) |
| Ken Duong and Mimi Ngo | September | 2018 | 2018-OTA-129 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Joann Benintende (aka Joann Celeste) (PFR) | September | 2018 | 2018-OTA-128 | Nonprecedential | Standard for granting petition for rehearing |
| Jerry Neukam, Jr. | September | 2018 | 2018-OTA-127 | Nonprecedential | Head of household |
| William Martin Smith | September | 2018 | 2018-OTA-126 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement |
| David Brown | September | 2018 | 2018-OTA-125 | Nonprecedential | Demand penalty (R&TC 19133) |
| Frank Homen | September | 2018 | 2018-OTA-124 | Nonprecedential | Unreported income; Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee |
| Johnny Perez, Jr. | September | 2018 | 2018-OTA-123 | Nonprecedential | Taxability of sick leave payments |
| Thomas M. Oseransky | September | 2018 | 2018-OTA-122 | Nonprecedential | Demand penalty (R&TC 19133); Cost recovery fee; Lien fee |
| Satview Broadband, Ltd. | September | 2018 | 2018-OTA-121 | Nonprecedential | Nexus; Late filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19136); Demand penalty (R&TC 19133); Cost recovery fee; NQSF penalty (R&TC 19135) |
| Gerald F. Johnson and Barbara G. Johnson (PFR) | October | 2018 | 2018-OTA-120 | Nonprecedential | Standard for granting petition for rehearing |
| Gerald F. Johnson and Barbara G. Johnson | March | 2018 | 2018-OTA-119P | Precedential | Estimated tax penalty (R&TC 19136) |
| Michael Lee and Shuan Lee (PFR) | October | 2018 | 2018-OTA-118 | Nonprecedential | Standard for granting petition for rehearing |
| Michael Lee and Shuan Lee | March | 2018 | 2018-OTA-117 | Nonprecedential | Federal adjustment |
| CLGT Solutions, LLC | July | 2018 | 2018-OTA-113 | Nonprecedential | Late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); interest abatement |
| Mt Kemble Value Equity Fund I, LLC | July | 2018 | 2018-OTA-112 | Nonprecedential | Late filing penalty (R&TC 19131) |
| J. Chu-Hsiang Chi, M.D. Inc. | August | 2018 | 2018-OTA-111 | Nonprecedential | Late filing penalty (R&TC 19172.5); Cost recovery fee; Interest abatement |
| Anthony M. Genberg and Melissa M. Schlect-Genberg | August | 2018 | 2018-OTA-110 | Nonprecedential | Federal adjustment |
| Fabricio Mundo and Michelle R. Mundo | August | 2018 | 2018-OTA-109 | Nonprecedential | Federal adjustment |
| Eddie A. Villarreal and Magdelena M. Villarreal | August | 2018 | 2018-OTA-108 | Nonprecedential | Federal adjustment |
| Joseph Ramelli and Gelila Teka | August | 2018 | 2018-OTA-107 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| Richard Osmond | August | 2018 | 2018-OTA-106 | Nonprecedential | Head of household |
| GE Riffel, LP | August | 2018 | 2018-OTA-105 | Nonprecedential | Late filing penalty (R&TC 19172); Cost recovery fee |
| Steve Moshi and Fiorella Moshi | August | 2018 | 2018-OTA-104 | Nonprecedential | Federal adjustment |
| Lupita Sanchez | August | 2018 | 2018-OTA-103 | Nonprecedential | Head of household |
| Mark Edwin Holm | August | 2018 | 2018-OTA-102 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714) |
| John M. Sedillo | August | 2018 | 2018-OTA-101P | Precedential | Head of household |
| Yi Zhao | August | 2018 | 2018-OTA-100 | Nonprecedential | Head of household |
| Ronald E. Pitt, Appealing Spouse and Sonia Ferezan (Formerly Pitt) Nonappealing Spouse | August | 2018 | 2018-OTA-099 | Nonprecedential | Innocent spouse |
| Jackie L. Lovato and Diane Lovato | August | 2018 | 2018-OTA-098 | Nonprecedential | Income sourcing; California method of taxing part-year residents; Interest abatement |
| John V. Black | August | 2018 | 2018-OTA-097 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee; Frivolous appeal penalty (R&TC 19714) |
| Salofi Tautua'a and Lovely Tautua'a | August | 2018 | 2018-OTA-096 | Nonprecedential | Mortgage interest deduction; Accuracy-related penalty (R&TC 19164) |
| John A. Porreca and Deborah A. Porreca | August | 2018 | 2018-OTA-095P | Precedential | E-pay penalty (R&TC 19011.5) |
| De Balmann Family Holdings LLLP | August | 2018 | 2018-OTA-094 | Nonprecedential | Late filing penalty (R&TC 19131); Late filing penalty (R&TC 19172) |
| Richard T. Oberg | August | 2018 | 2018-OTA-093 | Nonprecedential | Innocent spouse |
| Marivel Pulido | August | 2018 | 2018-OTA-092 | Nonprecedential | Unreported income; Late filing penalty (R&TC 19131); Interest abatement |
| CPM Pittsburg LLC | September | 2018 | 2018-OTA-091 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Dennis Liff | May | 2018 | 2018-OTA-090 | Nonprecedential | Statute of limitations |
| Arthur Engelen and Teresa Smith-Engelen | June | 2018 | 2018-OTA-089 | Nonprecedential | Taxability of pension income |
| Ernie Aguilar | June | 2018 | 2018-OTA-088 | Nonprecedential | Nonresident taxation |
| Donna Bomarito | June | 2018 | 2018-OTA-087 | Nonprecedential | Interest abatement |
| Mircea Manea | June | 2018 | 2018-OTA-086 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164) |
| Jean Jung | March | 2018 | 2018-OTA-085 | Nonprecedential | Federal adjustment |
| Shane August | July | 2018 | 2018-OTA-084 | Nonprecedential | Statute of limitations |
| Donald Scott Olsen | July | 2018 | 2018-OTA-083 | Nonprecedential | Head of household |
| Jordan Lebovich | July | 2018 | 2018-OTA-082 | Nonprecedential | Federal adjustment |
| Maria Simione | July | 2018 | 2018-OTA-081 | Nonprecedential | Statute of limitations |
| Bharat Verma | July | 2018 | 2018-OTA-080P | Precedential | Head of household |
| Lantin Enterprise, Inc. | July | 2018 | 2018-OTA-079 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164) |
| Tag Marketing, Inc. | July | 2018 | 2018-OTA-078 | Nonprecedential | Nexus; Late filing penalty (R&TC 19132); Late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19136); Cost recovery fee |
| 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) |
| Dale R. Donohoe and Tamara K. Donohoe | July | 2018 | 2018-OTA-074 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Kyle G. Larsen | July | 2018 | 2018-OTA-073 | Nonprecedential | Income sourcing |
| Fukuko H. Okada | July | 2018 | 2018-OTA-072 | Nonprecedential | Accuracy-related penalty (R&TC 19164) |
| Jay Wollenhaupt (PFR) | July | 2018 | 2018-OTA-071 | Nonprecedential | Standard for granting petition for rehearing |
| Michael J. George and Donya L. George (PFR) | August | 2018 | 2018-OTA-070 | Nonprecedential | Standard for granting petition for rehearing |
| Majid Ghaboosi and Nadereh Ansari (PFR) | August | 2018 | 2018-OTA-069 | Nonprecedential | Standard for granting petition for rehearing |
| Majid Ghaboosi and Nadereh Ansari | May | 2018 | 2018-OTA-068 | Nonprecedential | Federal adjustment |
| Chriss W. Street (PFR) | August | 2018 | 2018-OTA-067 | Nonprecedential | Standard for granting petition for rehearing |
| Victor F. Pacheco | June | 2018 | 2018-OTA-066 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Jeffrey Fong | June | 2018 | 2018-OTA-065 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Joseph P. Marra | June | 2018 | 2018-OTA-064 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Marjorie L. McCamey | June | 2018 | 2018-OTA-063 | Nonprecedential | Federal adjustment; Accuracy-related penalty (R&TC 19164) |
| Steven R. Caldera and Lisa De La Cruz-Caldera | June | 2018 | 2018-OTA-062 | Nonprecedential | Young infant credit carryover |
| Victoria Joy Le Beau (PFR) | June | 2018 | 2018-OTA-061P | Precedential | Standard for granting petition for rehearing |
| Daniel Farino | June | 2018 | 2018-OTA-060 | Nonprecedential | Innocent spouse |
| Jakey K. Robinson | June | 2018 | 2018-OTA-059P | Precedential | Substantiation of deductions; Interest abatement |
| Judith Cogen | June | 2018 | 2018-OTA-058 | Nonprecedential | Late payment penalty (R&TC 19132); Interest abatement |
| Samantha Fernandez | June | 2018 | 2018-OTA-057 | Nonprecedential | Federal adjustment |
| DeWayne Harmon | June | 2018 | 2018-OTA-056 | Nonprecedential | Statute of limitations; Substantiation of deductions; Late filing penalty (R&TC 19131) |
| Gerald Grenier and Kathy Grenier (PFR) | June | 2018 | 2018-OTA-055 | Nonprecedential | Standard for granting petition for rehearing |
| Alexander Fernandez and Charlene Fernandez | June | 2018 | 2018-OTA-054 | Nonprecedential | Federal adjustment |
| Denise Stenson | June | 2018 | 2018-OTA-053 | Nonprecedential | Premature distribution tax; Late filing penalty (R&TC 19131); Interest abatement |
| Estate of Barbara D. Gillespie (dec'd) | June | 2018 | 2018-OTA-052P | Precedential | Statute of limitations |
| Ronald McConnell | June | 2018 | 2018-OTA-051 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Cost recovery fee |
| Hatling & Company, Inc. | June | 2018 | 2018-OTA-050 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Cost recovery fee |
| Matthew Mazdyasni and Fereshteh Mazdyasni | May | 2018 | 2018-OTA-049P | Precedential | Estimated tax penalty (R&TC 19136) |
| Laurence G. Collier and Nina J. Collier | May | 2018 | 2018-OTA-048 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| Mark Zobel | May | 2018 | 2018-OTA-047 | Nonprecedential | Head of household |
| Ahmad Skouti and Faten Kour | May | 2018 | 2018-OTA-046 | Nonprecedential | Nonrecognition of gain (IRC 1033); Accuracy-related penalty (R&TC 19164) |
| Desiree Robinson Moody (PFR) | June | 2018 | 2018-OTA-045 | Nonprecedential | Standard for granting petition for rehearing |
| Ranbir Sahni and Rekha Sahni (PFR) | June | 2018 | 2018-OTA-044 | Nonprecedential | Standard for granting petition for rehearing |
| Margaret C. Yung and Wai Y. Yung (PFR) | May | 2018 | 2018-OTA-043 | Nonprecedential | Standard for granting petition for rehearing |
| Clifton Rose (PFR) | May | 2018 | 2018-OTA-042 | Nonprecedential | Standard for granting petition for rehearing |
| Kazlin Infinite Care, LLC | May | 2018 | 2018-OTA-041 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Lauren Byrne | May | 2018 | 2018-OTA-040 | Nonprecedential | Low-emission vehicle credit carryover |
| Shuyong Wu | May | 2018 | 2018-OTA-039 | Nonprecedential | Head of household |
| Vera Kuzmenko | May | 2018 | 2018-OTA-038 | Nonprecedential | Federal adjustment |
| Carter W. Humphrey and Megan L. Humphrey | May | 2018 | 2018-OTA-037 | Nonprecedential | Late payment penalty (R&TC 19132); Collection cost recovery fee; Interest abatement |
| Jeffrey Williams | May | 2018 | 2018-OTA-036 | Nonprecedential | Premature distribution tax |
| Kymberly Lindenmuth (Kaslar) | May | 2018 | 2018-OTA-035 | Nonprecedential | Head of household |
| Leticia Perez Rivas | April | 2018 | 2018-OTA-034 | Nonprecedential | Head of household |
| Yvonne Bucio | May | 2018 | 2018-OTA-033 | Nonprecedential | Head of household |
| Calvin Ito | May | 2018 | 2018-OTA-032 | Nonprecedential | Head of household |
| Binh Bui | May | 2018 | 2018-OTA-031 | Nonprecedential | Head of household |
| David Holland | May | 2018 | 2018-OTA-030 | Nonprecedential | Late payment penalty (R&TC 19132); Cost recovery fee |
| Linda Segundo | May | 2018 | 2018-OTA-029 | Nonprecedential | Federal adjustment; Premature distribution tax |
| Thomas S. Duane | April | 2018 | 2018-OTA-028 | Nonprecedential | AMT carryovers |
| Kattzmeowca, LLC | April | 2018 | 2018-OTA-027 | Nonprecedential | Annual minimum tax; Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132) |
| Rick Fowzer and Randi Sousa | April | 2018 | 2018-OTA-026 | Nonprecedential | Statute of limitations |
| Michael Hughes | April | 2018 | 2018-OTA-025 | Nonprecedential | Federal adjustment |
| Denver T. Bishop | April | 2018 | 2018-OTA-024 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136) |
| Bijan Eshaghian | April | 2018 | 2018-OTA-023 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Santa Cruz Imports, Inc. | March | 2018 | 2018-OTA-022 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Ilija Cvetich and J. Reilly | March | 2018 | 2018-OTA-021 | Nonprecedential | Federal adjustment; Joint and several liability |
| AdriaLyn Varilla Hedman | March | 2018 | 2018-OTA-020 | Nonprecedential | Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Cost recovery fee |
| Daniel Vasquez | March | 2018 | 2018-OTA-019 | Nonprecedential | Head of household |
| Meeran Kim | March | 2018 | 2018-OTA-018 | Nonprecedential | Federal adjustment |
| Omana Group, LLC | March | 2018 | 2018-OTA-017 | Nonprecedential | Late filing penalty (R&TC 19172) |
| David Lowenberg and Jacqueline Lowenberg | April | 2018 | 2018-OTA-016 | Nonprecedential | Estimated tax penalty (R&TC 19136) |
| Margaret Elizabeth Crowell | March | 2018 | 2018-OTA-015 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Laurie Mitchell | March | 2018 | 2018-OTA-014 | Nonprecedential | Substantiation of deductions |
| Michael Bakkers | April | 2018 | 2018-OTA-013 | Nonprecedential | Federal adjustment |
| Margaret M. Santo Pietro | March | 2018 | 2018-OTA-012 | Nonprecedential | Head of household |
| Lydia Parham-Brown | March | 2018 | 2018-OTA-011 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement |
| BJSK, LLC | March | 2018 | 2018-OTA-010 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Road Ready Registration, Inc. | April | 2018 | 2018-OTA-009 | Nonprecedential | Late filing penalty (R&TC 19131); Interest abatement |
| James Kramer | March | 2018 | 2018-OTA-008 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Adaku Ude | February | 2018 | 2018-OTA-007 | Nonprecedential | Ridesharing credit carryover |
| Dennis Figueroa | February | 2018 | 2018-OTA-006 | Nonprecedential | Late filing penalty (R&TC 19131) |
| Robin Mansfield (Deceased) and Barbara Mansfield | February | 2018 | 2018-OTA-005 | Nonprecedential | Late payment penalty (R&TC 19132) |
| Richard Smith | February | 2018 | 2018-OTA-004 | Nonprecedential | Head of household |
| Thomas M. Carl and Shelley Carl | February | 2018 | 2018-OTA-003 | Nonprecedential | Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136) |
| Sjofinar Masri Do (PFR) | March | 2018 | 2018-OTA-002P | Precedential | Standard for granting petition for rehearing |
| Kristen Coontz and Lisa Coontz | February | 2018 | 2018-OTA-001 | Nonprecedential | Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133) |
