ca_ota_search

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Find California Office of Tax Appeals (OTA) opinions by statute citation or topic keyword (e.g. "residency", "innocent spouse", "17014", "17951-4", "generative AI") -- 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 with an exact phrase match ranked above a looser match. Matches every word of `query` (any order), with a small bidirectional synonym table for OTA's own shorthand (e.g. "GenAI" <-> "generative AI" <-> "AI" <-> "artificial intelligence"). Use `year` for "opinions from 2026" rather than putting the year in `query` text -- it almost never appears inside an opinion's title or Issues tag. 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.