| APlusLives (A+Lives) L.L.C. | January | 2026 | 2026-OTA-052P | Pending Precedential | Annual minimum tax (LLC) (R&TC 17941); per-partner (LLC) late filing penalty (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254) |
| R. Garcia and M. Garcia - Opinion on Severed Issues | January | 2026 | 2026-OTA-022P | Pending Precedential | OTA does not have jurisdiction to apportion Tribal reservation-sourced income (constitutional issues, federal preemption, apportionment) |
| R. Garcia and M. Garcia - Opinion on Second Severed Issue | January | 2026 | 2026-OTA-021P | Pending Precedential | Taxation of reservation-source income (R&TC 17131.7) |
