Jay v. Franchise Tax Bd.
On this appeal, in which plaintiff challenges the trial court's ruling denying his petition for an order staying the defendant levy on bank funds belonging to him and the court's subsequent order denying his motion for reconsideration of that order, court liberally construed his notice of appeal to be timely filed from a "final" order. Court denied defendant's motion to dismiss, which had been deferred until this time and address the merits of plaintiff's contentions which essentially raise the question whether the trial court prejudicially erred in denying the stay because plaintiff showed his due process rights were violated when defendant served his bank the order to withhold WTO without providing him proper notice by certified mail of any tax deficiency. As we explain, plaintiff's assertions have no merit and court affirmed the trial court's order denying plaintiff's petition.
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