| Achamak Trading Inc | December | 2022 | 2022-OTA-419P | Precedential | Unreported taxable sales (gas station); res judicata
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| Adler Tank Rentals LLC | December | 2022 | 2022-OTA-411P | Precedential | Mobile transportation equipment (MTE) (Reg. 1661); bad debt deduction (R&TC 6055; Reg 1642)
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| Body Wise International LLC | October | 2022 | 2022-OTA-340P
| Precedential | Excess tax reimbursement (R&TC 6901.5); OTA jurisdiction (whether CDTFA improperly granted appellant a credit for taxes paid to other states)
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| S. Eichler | January | 2022 | 2022-OTA-029P | Precedential | Responsible person liability (R&TC 6829); relief ofinterest ( R&TC 6593.5); relief of penalties (fail-to-file, finality, etc.) (R&TC 6592)
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