Williams v. Franchise Tax Board
Plaintiffs and appellants Larry Williams and Kathryn Hanes filed a declaratory relief action concerning a dispute with defendant and respondent Franchise Tax Board (Board). They apparently did not pay their state income taxes for several years but had offered to do so on the condition the Board "answer several questions." They sought a declaration from the trial court that pursuant to section 1485 et seq. of the Civil Code the failure of the Board to respond to their offers to perform extinguished their obligation to pay their taxes for the operative years. The Board demurrered on several grounds, including the prohibition stated in article 13, section 32 of the California Constitution and Revenue and Taxation Code section 19381, against legal or equitable process preventing or enjoining the collection of any tax and on the ground that tax obligations may not be extinguished under the cited Civil Code sections. The trial court granted the demurrer without leave to amend. Williams and Hanes appeal.
The judgment is affirmed.
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