Rivas

MEMORANDUM DECISION RE: DEFENDANTS’ MOTION TO DISMISS.

I. INTRODUCTION

This case arises out of a February 23, 2006 search of Plaintiffs’ Michelle Rivas’ (“Rivas”) and Thomas Kaschak’s (“Kaschak”) residence, conducted by California Franchise tax Board (“FTB”) agents on February 23, 2006, and Kaschak’s January 9, 2007 arrest on charges of tax evasion. Plaintiffs allege that Defendants FTB, John Chiang, the California State Controller and Chairman of the FTB, and Slue Railsback, a FTB Senior Special Agent, are liable for damages under 42 U.S.C. § 1983 for violating Plaintiffs’ constitutional rights and under state law for causing them emotional distress. (Doc. 1, Compl., filed July 2, 2008.)

Defendants move to dismiss the allegations, arguing: (1) the two-year statute of limitations for claims brought under section 1983 has passed; (2) Plaintiffs’ first cause of action alleging that Defendants violated their Fourteenth Amendment rights by misrepresenting evidence to prosecutors resulting in Kaschak’s wrong ful arrest and prosecution does not state a claim upon which relief may be granted; (3) Eleventh Amendment immunity bars Plaintiffs’ claims against Defendants Chiang and…