| T. Leebow and S. Leebow | July | 2025 | 2025-OTA-426P | Pending Precedential | OTA jurisdiction (perfected claim for refund; FTB subsequently erroneously issued refund check) (R&TC 19322); estimated tax penalty (R&TC 19136); late payment penalty (R&TC 19132); interest abatement |
| T. Nguyen | July | 2025 | 2025-OTA-333P | Pending Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| R. Pomrehn | May | 2025 | 2025-OTA-269P | Precedential | Statute of limitations on claim for refund (R&TC 19306) |
| S. Sotelo | January | 2025 | 2025-OTA-035P | Precedential | Earned income tax credit (EITC) |
