Ca Ota Opinion Lookup
ca_ota_opinion_lookupLook up a California Office of Tax Appeals opinion by its OTA citation (e.g. "2020-OTA-263P" for a Precedential opinion, "2020-OTA-374" for a Nonprecedential one) -- fetches the opinion PDF live and returns the full text, exact date issued, OTA's internal case number, tax category, precedential status, OTA's issue tag, and statute citations found in the text (best-effort, R&TC/Cal. Code Regs./IRC shapes). Sourced from ota.ca.gov.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| cite | Yes | OTA opinion citation, e.g. "2020-OTA-263P", "2022-OTA-375P", "2020-OTA-374". Case- and spacing-insensitive; the trailing "P" (precedential marker) may be omitted. |