Ryan

I. BACKGROUND1

In September 2022, Mr. Klingler filed a verified “Petition For Relief.” He alleges that he contracted with defendant and respondent Salinas Union High School District (the

1 This appeal arises from the denial of a motion to vacate a judgment following the sustaining of a demurrer without leave to amend. Accordingly, we take the facts from District) in June 2018 to become a mathematics teacher for the District. Initially, he refused to submit a Social Security card, but later did so after the assistant superintendent of personnel threatened to withdraw the job offer unless Mr. Klingler submitted various tax-related federal forms. Mr. Klingler alleges that on the original forms he filled out, he wrote “[t]his form does not apply to me,” which, according to him, shows he did not request that his pay be subject to withholding. Mr. Klingler further alleges that he does not believe any language exists in the federal Internal Revenue Code or the Revenue and Taxation Code that subjects him to taxation. He first attempted to address the issue of taxation with the federal Internal Revenue Service and the Franchise Tax Board, but then decided to raise the issue with…