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FACTS AND HISTORY OF THE PROCEEDINGS

Plaintiff filed this action seeking declaratory and injunctive relief concerning the Board’s mishandling of his payment of estimated taxes. Plaintiff alleged that on December 14, 2021, he mailed to the Board an estimated tax payment in the amount of $1,500. He designated in writing that the estimated payment was to be applied to the 2021 tax year. The Board received plaintiff’s estimated tax payment. However, contrary to plaintiff’s designation and allegedly in violation of Revenue and Taxation Code section 19007 and the Board’s administrative policy, the Board applied the payment to plaintiff’s 2020 taxes. The Board did not notify plaintiff of its action. Meanwhile, the Board notified plaintiff in two separate notices that he owed additional sums for his 2020 taxes. The first notice demanded plaintiff pay $5,987.48. The second notice demanded plaintiff pay another $4,763.64. Plaintiff paid both amounts totaling $10,751.12 to the Board under protest. In February 2022, the Board issued refunds to plaintiff in the amount of $9,101.13. In response, plaintiff demanded that the Board refund him an additional $1,649.99, the difference between the…