Rivas v. California Franchise Tax Board

MEMORANDUM DECISION RE: DEFENDANTS’ MOTION TO DISMISS.

OLIVER W. WANGER, District Judge.

I. INTRODUCTION

This case arises out of a February 23, 2006 search of Plaintiffs’ Michelle Rivas’ (“Rivas”) and Thomas Kaschak’s (“Kaschak”) residence, conducted by California Franchise tax Board (“FTB”) agents on February 23, 2006, and Kaschak’s January 9, 2007 arrest on charges of tax evasion. Plaintiffs allege that Defendants FTB, John Chiang, the California State Controller and Chairman of the FTB, and Slue Railsback, a FTB Senior Special Agent, are liable for damages under 42 U.S.C. § 1983 for violating…