| MJK Real Estate Fund II, LLC | August | 2022 | 2022-OTA-247P | Pending Precedential | Doing business in California (LLC) (R&TC 17941, 23101); jurisdiction (claim for refund) (R&TC 19322)
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| J. Acosta and M. Castro | August | 2022 | 2022-OTA-235P | Pending Precedential | Community property; jurisdiction; preemption (49 U.S.C. section 11502, Interstate Railroad Employee Wages)
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| R. Sheward | July | 2022 | 2022-OTA-228P | Precedential | California source income (nonresident, sole proprietorship) (Reg. 17951-4); cascading rules (Reg. 25136-2)
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| M. Johnson and A. Johnson | June | 2022 | 2022-OTA-166P
| Precedential | Cancellation of debt (COD) income (IRC 108); recourse debt, nonrecourse debt; IRC 1231 gain; pass-through entity
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| R. Carr | June | 2022 | 2022-OTA-157P
| Precedential | OTA lacked jurisdiction to hear claims for refund, as taxpayer had not established tax payments (R&TC 19331, 19322.1)
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| Amarr Company | February | 2022 | 2022-OTA-041P | Precedential | Installment sale (IRC 453); business income (goodwill) (R&TC 25120); special apportionment (R&TC 25137)
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