TAXLITIGATOR – Tax Controversy (Civil & Criminal) Report

In California, not all written decisions published by the Office of Tax Appeals (OTA) carry the same weight. Only those designated as precedential—after a formal process established in California Code of Regulations, Title 18, Section 30502—serve as binding guidance in future appeals. An opinion becomes precedential only if it introduces a new legal interpretation, resolves conflicts, addresses a matter of ongoing public importance, or significantly contributes to tax law. OTA’s Chief Counsel, in consultation with OTA staff, determines which opinions should be precedential. Each opinion determined to be precedential is published as “Pending Precedential,” subject to public comment, and then designated as either Precedential or Nonprecedential. Members of the public may propose that any opinion be given precedential effect.

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For more information, please contact Robert S. Horwitz at horwitz@taxlitigator.com

For more information, please contact Philipp Behrendt at behrendt@taxlitigator.com.