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RIVAS v. CALIFORNIA FRANCHISE TAX BD.

No. 1:08-CV-00942 OWW SMS.

619 F.Supp.2d 994 (2008)

Michelle RIVAS and Thomas Kaschak, et al., Plaintiffs, v. CALIFORNIA FRANCHISE TAX BOARD, et al., Defendants.

United States District Court, E.D. California.

December 23, 2008.

Attorney(s) appearing for the Case

James R. Rowe, PHV, The Law Firm of Rowe & Associates, Chicago, IL, Lori R. Mayfield, Myers & Mayfield, Fresno, CA, for Plaintiffs.

Stephen Charles Pass, State of California, Office of the Attorney General, Sacramento, CA, for Defendants.

MEMORANDUM DECISION RE: DEFENDANTS' MOTION TO DISMISS.

OLIVER W. WANGER, District Judge.

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...

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