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Carey v. State Franchise Tax Board

Ruling
Taxpayer actions against government for wrongfully collecting taxes dismissed as frivolous given that the taxes were held nondischargeable in bankruptcy.
Procedural posture

Pro se plaintiff taxpayers were proceeding against defendant government officials and entities involved in collecting tax debts from the taxpayers who claimed the taxes were discharged in bankruptcy. The taxpayers brought two related civil actions under U.S. Const. amend. XIII claiming involuntary servitude, collecting on fictitious debts, and denial of substantive due process. The matter was referred to a magistrate judge for a recommendation.

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Consumer opinion summary, case decided on January 15, 2008 , LexisNexis #0208-066