This case was last updated from Los Angeles County Superior Courts on 04/16/2021 at 00:45:06 (UTC).

JANELLE R POLK VS CALIFORNIA FRANCHISE TAX BOARD

Case Summary

On 11/03/2020 JANELLE R POLK filed an Other lawsuit against CALIFORNIA FRANCHISE TAX BOARD. This case was filed in Los Angeles County Superior Courts, Spring Street Courthouse located in Los Angeles, California. The Judge overseeing this case is SERENA R. MURILLO. The case status is Pending - Other Pending.

Case Details Parties Documents Dockets

 

Case Details

  • Case Number:

    *******9273

  • Filing Date:

    11/03/2020

  • Case Status:

    Pending - Other Pending

  • Case Type:

    Other

  • County, State:

    Los Angeles, California

Judge Details

Judge

SERENA R. MURILLO

 

Party Details

Plaintiff

POLK JANELLE R

Defendant

CALIFORNIA FRANCHISE TAX BOARD

Attorney/Law Firm Details

Defendant Attorney

BETETA DOUGLAS JOSE

 

Court Documents

Minute Order - Minute Order (Hearing on Motion to Reclassify (Walker Motion))

4/14/2021: Minute Order - Minute Order (Hearing on Motion to Reclassify (Walker Motion))

Motion to Reclassify - Motion to Reclassify

12/14/2020: Motion to Reclassify - Motion to Reclassify

Declaration (name extension) - Declaration of Douglas J. Beteta in Support of Motion to Reclassify Limited Civil Case to Unlimited Civil Case

12/14/2020: Declaration (name extension) - Declaration of Douglas J. Beteta in Support of Motion to Reclassify Limited Civil Case to Unlimited Civil Case

Answer - Answer

12/14/2020: Answer - Answer

Proof of Service by Substituted Service - Proof of Service by Substituted Service

11/16/2020: Proof of Service by Substituted Service - Proof of Service by Substituted Service

Complaint - Complaint

11/3/2020: Complaint - Complaint

Notice of Case Assignment - Limited Civil Case - Notice of Case Assignment - Limited Civil Case

11/3/2020: Notice of Case Assignment - Limited Civil Case - Notice of Case Assignment - Limited Civil Case

Civil Case Cover Sheet - Civil Case Cover Sheet

11/3/2020: Civil Case Cover Sheet - Civil Case Cover Sheet

First Amended Standing Order - First Amended Standing Order

11/3/2020: First Amended Standing Order - First Amended Standing Order

Summons - Summons on Complaint

11/4/2020: Summons - Summons on Complaint

 

Docket Entries

  • 11/07/2023
  • Hearing11/07/2023 at 08:30 AM in Department 26 at 312 North Spring Street, Los Angeles, CA 90012; Order to Show Cause Re: Failure to File Proof of Service

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  • 05/03/2022
  • Hearing05/03/2022 at 08:30 AM in Department 26 at 312 North Spring Street, Los Angeles, CA 90012; Non-Jury Trial

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  • 04/14/2021
  • DocketMinute Order (Hearing on Motion to Reclassify (Walker Motion))

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  • 04/14/2021
  • DocketHearing on Motion to Reclassify (Walker Motion) scheduled for 04/14/2021 at 10:00 AM in Spring Street Courthouse at Department 26 updated: Result Date to 04/14/2021; Result Type to Held - Motion Granted

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  • 12/15/2020
  • DocketHearing on Motion to Reclassify (Walker Motion) scheduled for 04/14/2021 at 10:00 AM in Spring Street Courthouse at Department 26

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  • 12/14/2020
  • DocketAnswer; Filed by: California Franchise Tax Board (Defendant)

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  • 12/14/2020
  • DocketMotion to Reclassify; Filed by: California Franchise Tax Board (Defendant)

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  • 12/14/2020
  • DocketDeclaration of Douglas J. Beteta in Support of Motion to Reclassify Limited Civil Case to Unlimited Civil Case; Filed by: California Franchise Tax Board (Defendant)

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  • 11/16/2020
  • DocketProof of Service by Substituted Service; Filed by: Janelle R Polk (Plaintiff); As to: California Franchise Tax Board (Defendant); Proof of Mailing Date: 11/16/2020; Service Cost: 106.00; Service Cost Waived: No

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  • 11/04/2020
  • DocketSummons on Complaint; Issued and Filed by: Janelle R Polk (Plaintiff); As to: California Franchise Tax Board (Defendant)

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  • 11/03/2020
  • DocketNon-Jury Trial scheduled for 05/03/2022 at 08:30 AM in Spring Street Courthouse at Department 26

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  • 11/03/2020
  • DocketOrder to Show Cause Re: Failure to File Proof of Service scheduled for 11/07/2023 at 08:30 AM in Spring Street Courthouse at Department 26

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  • 11/03/2020
  • DocketComplaint; Filed by: Janelle R Polk (Plaintiff); As to: California Franchise Tax Board (Defendant)

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  • 11/03/2020
  • DocketCivil Case Cover Sheet; Filed by: Janelle R Polk (Plaintiff); As to: California Franchise Tax Board (Defendant)

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  • 11/03/2020
  • DocketNotice of Case Assignment - Limited Civil Case; Filed by: Clerk

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  • 11/03/2020
  • DocketFirst Amended Standing Order; Filed by: Clerk

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  • 11/03/2020
  • DocketCase assigned to Hon. Serena R. Murillo in Department 26 Spring Street Courthouse

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Tentative Rulings

Case Number: 20STLC09273    Hearing Date: April 14, 2021    Dept: 26

Polk v. Cal. Franchise Tax Board, et al.

MOTION TO RECLASSIFY

(CCP § 403.040)

TENTATIVE RULING:

Defendant California Franchise Tax Board’s Motion to Reclassify Action is GRANTED. THIS CASE IS RECLASSIFIED AS AN UNLIMITED CIVIL CASE AND TRANSFERRED TO THE RECLASSIFICATION/TRANSFER DESK FOR COLLECTION OF FEES AND REASSIGNMENT OF THE CASE TO AN INDEPENDENT CALENDAR COURT. PLAINTIFF TO PAY THE RECLASSIFICATION FEE WITHIN TEN (10) DAYS.]

 ANALYSIS:

On May 3, 2020, Plaintiff Janelle R. Polk (“Plaintiff”) filed this action against Defendant California Franchise Tax Board (“Defendant”) for payment of income tax refund. On December 14, 2020, Defendant filed its Answer and the instant Motion to Reclassify. To date, no opposition has been filed.  

Discussion

Code of Civil Procedure section 403.040 allows a defendant to file a motion for reclassification of an action within the time allowed for that party to respond to the initial pleading. (Code Civ. Proc., § 403.040, subd. (a).) If the motion is made after the time for the defendant to respond to the pleading, the motion may only be granted if (1) the case is incorrectly classified; and (2) the party shows good cause for not seeking reclassification earlier. (Code Civ. Proc., § 403.040, subd. (b).)

Defendant timely filed the instant Motion within the time to respond to the Complaint. Therefore, it is only required to show that the case is incorrectly classified. Defendant argues that Plaintiff’s Complaint is based on allegations that the state tax assessment against her for the 2009 tax year was erroneous and unlawful. (Citing Compl., ¶¶3-9; Beteta Decl., Exh. A at p. 2.) Plaintiff also alleges that payment of taxes for work in the private sector is excluded from the definition of gross income under the law. (Motion, Beteta Decl., Exh. A at p. 4.)

Defendant moves to reclassify the case on the grounds that Plaintiff’s challenge to the legality of the assessment is outside the scope of the Limited Court’s jurisdiction. Although the amount in controversy is less than $25,000.00, an action that involves the legality of a tax is not a limited jurisdiction case. (Code Civ. Proc., § 86, subd. (a)(1).) Based on this showing regarding the nature of Plaintiff’s action and the lack of any opposition, the Court finds it appropriate to reclassify the action to a court of unlimited jurisdiction.

Conclusion

Defendant California Franchise Tax Board’s Motion to Reclassify Action is GRANTED. THIS CASE IS RECLASSIFIED AS AN UNLIMITED CIVIL CASE AND TRANSFERRED TO THE RECLASSIFICATION/TRANSFER DESK FOR COLLECTION OF FEES AND REASSIGNMENT OF THE CASE TO AN INDEPENDENT CALENDAR COURT. PLAINTIFF TO PAY THE RECLASSIFICATION FEE WITHIN TEN (10) DAYS.]

Moving party to give notice.

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