| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| R. Pomrehn | May | 2025 | 2025-OTA-269P | Pending Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Sotelo | January | 2025 | 2025-OTA-035P | Precedential | Earned income tax credit (EITC) |
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