Wightman v. Franchise Tax Board

Opinion

WHITE, P. J.

I

Introduction

By this taxpayers’ action (Code Civ. Proc., § 526a), 1 appellants Rebecca Wightman (Wightman), Claude Malcolm Thompson (Thompson), and Jacqueline Jackson (Jackson) challenge the withholding of their state income tax refunds by respondents Franchise Tax Board (FTB) and the State Controller 2 pursuant to Government Code section 12419.5. 3 Section 12419.5 provides in part that “[t]he Controller may, in his discretion, offset any amount due a state agency from a person or entity, against any amount owing such person or entity by a state agency. . . . [1f] For…