Du v. Franchise Tax Bd., B213971

By FindLaw Staff on October 27, 2010 | Last updated on March 21, 2019

Dismissal of plaintiffs' suit for income tax refunds against the Franchise Tax Board affirmed

Du v. Franchise Tax Bd., B213971, involved three couple's suits for income tax refunds, claiming that the Franchise Tax Board (FTB) had improperly charged them interest on delinquent tax payments for a period of time during which interest should have been suspended pursuant to section 19116 of the Revenue and Taxation Code.


In affirming in part, the court held that the trial court properly sustained without leave to amend the demurrer to the two of the three couple's complaints because they elected the voluntary compliance initiative (VCI) option, thereby expressly waiving any claim for a refund.

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