| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| Sundown Entertainment Group, Inc. dba The Tropicale Restaurant & Lounge | May | 2026 | 2026-OTA-225P | Pending Precedential | Statute of limitations for CDTFA to issue NOA (extended limitations for fraud) (R&TC 6487; unreported taxable sales (restaurant); 40 percent penalty (R&TC 6597); interest abatement (R&TC 6593.5) |
| Z. Sultana | May | 2026 | 2026-OTA-204P | Pending Precedential | Unreported taxable sales (clothing store); responsible person liability (R&TC 6828) |