Peralta
Peralta v. California Franchise Tax Board
Opinion
Lead Opinion
Orrick, J.
ORDER GRANTING MOTION TO DISMISS; DENYING MOTION FOR SANCTIONS
INTRODUCTION
Pro se plaintiff Leslie Peralta accuses officials of the California Franchise Tax Board (“FTB”) of misappropriating her patented method for locating and collecting governmental tax revenues in lien status for federal, state and local governments. She brings causes of action for patent infringement and related state-law claims- against the FTB and John Chiang, California State Controller and Chair of the FTB, Selvi Stanislaus, Executive Director of the FTB, and Nancy Parker, in-house counsel for the FTB. Peralta also accuses California Attorney General Kamala Harris and Deputy Attorney General Krista Dunzweiler of improperly- defending the FTB - against these charges and of fraudulently concealing a conflict which bars the representation. •
The Eleventh Amendment bars claims in federal court against state agencies and state officials acting in their official capacities. Peralta’s patent claim for damages against the FTB and FTB officials in their official capacities is therefore DISMISSED WITH PREJUDICE. However, the Eleventh Amendment does not bar claims against státe officials acting in their…