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Ca Ota Search

ca_ota_search
Read-onlyIdempotent

Find California Office of Tax Appeals (OTA) opinions by statute citation or topic keyword (e.g. "residency", "innocent spouse", "17014", "17951-4") -- returns citation, title, date, tax category (Franchise/Income vs Business Tax), precedential status, and OTA's own one-line issue/statute tag, most recent first. PARTIAL: this searches opinion titles and OTA's published "Issues" tag only, not full opinion text (OTA publishes no full-text search). For full text and all cited provisions of a specific opinion, use ca_ota_opinion_lookup. Sourced from ota.ca.gov's own opinion listing pages.

Input Schema

TableJSON Schema
NameRequiredDescriptionDefault
limitNoMax opinions to return, default 25, max 100.
queryYesA topic keyword (e.g. "residency", "penalties", "innocent spouse") or a statute citation/number (e.g. "17014" or "R&TC 19045").
categoryNoOptional filter: "fit" (Franchise and Income Tax, FTB-administered) or "bt" (Business Tax, CDTFA-administered: sales/use, excise, etc).
precedential_onlyNoIf true, only return opinions OTA has designated Precedential (binding on future OTA panels). Default false (returns both).

Schema Changelog

Changes observed during successful MCP inspections.

  1. First observed

TDQS

A4.6/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already cover the safety profile (readOnly, idempotent, non-destructive). The description adds genuinely new behavioral context with the PARTIAL disclosure that only titles and the published Issues tag are searched, not full text, and names the data source (ota.ca.gov). It does not add rate limits or pagination behavior, keeping it from a 5.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded with purpose and return fields, then the limitation, then the alternative. Every sentence carries weight, though it runs slightly long and could be tightened.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

Although there is no output schema, the description enumerates return fields, ordering (most recent first), scope limitations, and the fallback tool. An agent has everything needed to invoke and interpret results correctly.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so the baseline is 3, but the description reinforces the query semantics (citation or topic keyword) and clarifies the category distinction (Franchise/Income vs Business Tax) that maps to the enum. It adds marginal meaning beyond the schema.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb and resource (Find California OTA opinions) and immediately names the sibling it is not (ca_ota_opinion_lookup). It also enumerates the returned fields, so an agent knows exactly what this tool produces versus the lookup tool.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Gives concrete input examples ("residency", "17014"), states the when-not condition (full text and cited provisions require ca_ota_opinion_lookup), and the named alternative is explicit. Nothing is left to inference.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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