Bates v. Franchise Tax Board

Opinion

EPSTEIN, P. J.

The issue in this case is whether plaintiffs may invoke the damage and injunctive relief provisions of the Information Practices Act (Civ. Code, § 1798 1 et seq., IPA) in a dispute with the Franchise Tax Board (Board or FTB). We conclude that they may, but that plaintiffs’ damages claims are barred by the Government Claims Act (Gov. Code, § 900 et seq.). 2 We also conclude that the claims for injunctive relief based on violations relating to the assessment and collection of taxes rather than on violations of the IPA are barred by California Constitution, article XIII,…