California Court of Appeal

Revenue and Taxation Code section 4985.2(c) was only intended by the Legislature to authorize tax collectors and auditors to obey court orders directing them to cancel tax delinquency penalties, costs and other charges, and therefore such orders for cancellation must be based on some statutory authority other than section 4985.2(c). Subdivision (c) is not a grant of independent judicial authority to relieve taxpayers of liability for tax delinquency penalties.

Appellate Information

• Decided 05/23/2006
• Published 05/23/2006

Judges

• CROSKEY, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Noel A. Klebaum, County Counsel, and John E. Polich, Assistant County Counsel, for Objectors and Appellants.


• For Appellees:
  
• Richard Weissman, Woodland Hills, for Defendant and Respondent Westoaks Investment # 27., Law Offices of Roger L. Stanard and Roger L. Stanard, Woodland Hills, for Defendants and Respondents Westoaks Investment # 58 and Joint Venture 58.