Barber

CODRINGTON J.

*504 I.

INTRODUCTION

This is plaintiff and appellant Patrick Barber's second appeal in this case and raises an issue of first impression. 1 Upon remand from Barber's first appeal ( Barber I ) , defendant and respondent, the California State Personnel Board *505 (SPB), awarded Barber a lump sum back pay award, which resulted in Barber incurring increased income tax liability. SPB denied Barber's motion for recovery for increased tax liability. The trial court upheld SPB's decision and denied Barber's petition for writ of mandamus. Barber appeals the denial of his writ petition and motion for increased tax liability recovery.

Barber contends he is entitled to recover damages for incurring increased tax liability because his increased tax liability was caused by real party in interest and respondent, California Department of Corrections and Rehabilitation (CDCR), improperly terminating his employment. Barber argues that awarding him such relief is consistent with the remedial statutory purpose of Government Code section 19584, 2 of making an improperly terminated employee whole by restoring the employee to the financial position he or she would otherwise have…