Berjikian
Berjikian v. Franchise Tax Board
Opinion
Lead Opinion
Pregerson, J.
ORDER GRANTING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT
Presently before the Court are the parties’ cross-motions for summary judgment. Having considered the submissions of the parties, the court grants Plaintiffs’ Motion, denies Defendants’ Motion, and adopts the following Order.
I. Background
California Revenue and Taxation Code Section 19195 directs the state’s Franchise Tax Board (“FTB”) to “make available as a matter of public record at least twice each calendar year a list of the 500 largest tax delinquencies in excess of one hundred thousand dollars.” Cal. Rev. & Tax.Code § 19195. The FTB’s “top 500 list” includes the taxpayer’s name and address, the amount of tax delinquency, the taxpayer’s occupation, and the type, status, and license number of any occupational or professional license held by the person or persons liable for payment of the tax. Id.
Plaintiffs, husband and wife, are on the top 500 list. (Plaintiffs’ Statement of Undisputed Facts (“PSUF”) ¶¶4-5.) As of July 30, 2013, Plaintiffs owed the FTB $454,991.48. (Id. ¶ 6.) $388,653.04 of this amount involves tax years 1990-1994. (Id. ¶¶ 21, 25.) The taxes…