Woo

Doreen H. Y. Woo (appellant) appeals from an earnings withholding order for taxes. The underlying tax liability stems from delinquent sales taxes in the amount of $35,504.43 owed by James K. Ho, appellant’s husband, to respondent State Board of Equalization. Appellant contends that a marital agreement she entered into with Ho transmuting the couple’s community property to the separate property of each spouse precludes respondent from garnishing her wages. We affirm.

Factual Background

In 1992, respondent determined that Ho owed taxes, interest and penalties in the amount of $37,419.90 which represented the unpaid sales taxes of the Monsoon Restaurant. In September 1996, Ho filed a complaint seeking a refund of certain payments blade towards that tax liability. The trial court sustained respondent’s demurrer to the complaint without leave to amend and entered judgment against Ho. This court affirmed that judgment in an unpublished opinion filed on December 2, 1997, in Ho v. State Bd. of Equalization, A077815.

In July 1995, respondent notified appellant that it would seek an earnings withholding order against her to pay Ho’s tax debt. On November 5, 1995, appellant and…