| R. Mitchell and J. Mitchell | April | 2026 | 2026-OTA-196P | Pending Precedential | Involuntary conversion of property (IRC 1033) |
| EWV, LLC; A. Abady and M. Abady; S. Hashem and F. Hashem; F. Kanani and J. Abrams. | February | 2026 | 2026-OTA-080P | Precedential | Like-kind exchange (exchange expenses, constructive receipt of escrow funds, taxable boot) (IRC 1031); interest abatement |
| APlusLives (A+Lives) L.L.C_ | January | 2026 | 2026-OTA-052P | 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 | 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 | Precedential | Taxation of reservation-source income (R&TC 17131.7) |
