Berjikian
Berjikian v. Franchise Tax Board CA2/7
Opinion
Opinion
Woods, J.
INTRODUCTION
Appellants Enna and Vicken Berjikian1 challenge the constitutionality of Business and Professions Code section 494.5,2 under which respondent Department of Motor Vehicles (the DMV) automatically suspended both the Berjikians’ driver’s licenses, and respondent Board of Pharmacy (the Pharmacy Board) automatically suspended Enna’s pharmacist’s license, after the Berjikians’ names appeared on respondent Franchise Tax Board’s (the FTB)3 list of the state’s 500 most delinquent taxpayers. Respondents demurred to the Berjikians’ complaint, arguing that the Berjikians’ action is barred under the California Constitution and the Revenue and Taxation Code because the Berjikians did not pay their outstanding tax liabilities prior to filing their complaint. Respondents also argued that even if the Berjikians’ claims are not procedurally barred, section 494.5 is constitutional, and the DMV’s and the Pharmacy Board’s decisions made pursuant to that statute do not violate the Berjikians’ due process or equal protection rights. The trial court sustained respondents’ demurrer without leave to amend as to the Berjikians’ entire complaint, imposed $5,000 in sanctions against the…