| K. Eldar | November | 2023 | 2023-OTA-520P | Precedential | Unreported taxable sales (jewelry store) |
| B. Senehi | October | 2023 | 2023-OTA-446P | Precedential | Unreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597); statute of limitations for CDTFA to issue NOD (R&TC 6487) |
| Corona Motors, Inc. | September | 2023 | 2023-OTA-401P | Precedential | Fraud penalty (R&TC 6485); unreported taxable sales (used car business); excess tax reimbursement (R&TC 6901.5; Reg. 1700(b)(1)); unrecorded taxable sales (used car business) |
| B. Treyzon | September | 2023 | 2023-OTA-399P | Precedential | Responsible person liability (R&TC 6829) |
| East Coast Foods Inc. | June | 2023 | 2023-OTA-289P | Precedential | Bankruptcy (automatic stay) (IRC 362); bankruptcy court jurisdiction (concurrent, exclusive); unreported taxable sales (restaurant) |
| Adventures By The Sea Opinion | June | 2023 | 2023-OTA-284P | Precedential | Unreported taxable sales (kayak rentals); lease (R&TC 6006.3; Reg. 1660); tax-paid lease (R&TC 6006, 6010; Reg. 1660); taxable lease, nontaxable transportation; interest abatement |
| R. Farrell | February | 2023 | 2023-OTA-095P | Precedential | Responsible person liability (R&TC 6829); fraud penalty (R&TC 6485) |
