| Troublefree, LLC; D. Sutton | February | 2024 | 2024-OTA-078P | Precedential | Like-kind exchange (IRC 1031) |
| W. Gelpi | February | 2024 | 2024-OTA-072P | Precedential | Charitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.) |
| J. Shanahan | February | 2024 | 2024-OTA-040P | Precedential | Standard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law) |
| J. Shanahan | February | 2024 | 2024-OTA-039P | Precedential | 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) |
| G. Dillahunty | January | 2024 | 2024-OTA-024P | Precedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| W. Steffier | January | 2024 | 2024-OTA-017P | Precedential | Accuracy-related penalty (R&TC 19164; IRC 6662) |
