Freis

Introduction

Plaintiff and appellant Craig Raymond Freis appeals from a judgment in favor of defendants and respondents the City of Los Angeles and certain officials following the sustaining of a demurrer, without leave to amend, to plaintiff’s complaint.

Plaintiff is the owner of certain gas and oil royalties payable by the City of Los Angeles. Because plaintiff refused to provide a Social Security number for the purpose of taxpayer identification, defendants withheld 31 percent of the payments as backup withholding for federal income taxes, as required by federal statutes and Internal Revenue Service regulations.

Plaintiff sued defendants, contending the withholding was wrongful. Plaintiff alleged the withholding constituted conversion of personal property, breach of contract, and violation of plaintiff’s federal civil rights. The last claim was based on plaintiff’s religious objection to Social Security numbers, which he contends defendants should have accommodated. Defendants demurred on the grounds they were required by federal law and regulations to withhold 31 percent for federal taxes, and the federal requirement that plaintiff provide a Social Security number…