Legal Question in Civil Litigation in California

Any claim for a tax refund would name the Franchise Tax Board as the defendant. The Board, after all, is the agency that would make the refund; See California Revenue & Taxation Code � 19382.

Even though I am a lawyer, I often consult with another lawyer as to my own legal matters, or as to arguments I intend to make to the Court. I do this to get a neutral opinion of my argument, and to see if I have overlooked something. This need is even greater for in pro per parties, who are not trained in the nuances of the law. I strongly advise you to obtain legal counsel, if only on a limited representation basis, to assist you.