Hepner v. Franchise Tax Board

Opinion

KLEIN, P. J.

Plaintiffs and appellants Gershon W. Hepner (Hepner) and Linda Hepner (Mrs. Hepner) (collectively, the Hepners) appeal a judgment denying their petition for writ of mandate wherein they sought to overturn certain action taken by defendant and respondent Franchise Tax Board of the State of California (the Board).

The essential issue presented is whether, when the Board seeks to collect taxes by directing a notice to withhold to a person or entity in possession of monies owed to a taxpayer, the taxpayer may claim the exemptions available to a judgment debtor.

Because the…