Wightman

I

Introduction

By this taxpayers’ action (Code Civ. Proc., § 526a), appellants Rebecca Wightman (Wightman), Claude Malcolm Thompson (Thompson), and Jacqueline Jackson (Jackson) challenge the withholding of their state income tax refunds by respondents Franchise Tax Board (FTB) and the State Controller pursuant to Government Code section 12419.5. Section 12419.5 provides in part that “[t]he Controller may, in his discretion, offset any amount due a state agency from a person or entity, against any amount owing such person or entity by a state agency. . . . [1f] For purposes of this section, an amount owing to a person or entity by a state agency shall include any tax refund.” Wightman’s refund of $83.62 was offset due to her default in repayment of a student loan. Thompson’s refund of $60 was offset due to his failure to make child support payments to the County of San Francisco pursuant to two stipulated child support judgments. Jackson’s refund of $104 was offset due to the failure of her spouse to make child support payments to the County of Alameda pursuant to a child support judgment.

Appellants do not object to a tax refund intercept program authorized by section…