California Revenue and Taxation Code

§ 21022

RTC § 21022 Effective Jan 1, 1998Div. 2 · Part 10.7

Statute text

(a)Except as provided in subdivision (f), if any officer or employee of the board intentionally settles the determination or compromises the collection of any tax due from an attorney, certified public accountant, or tax preparer (as defined in subdivision (b) of Section 19169) representing a taxpayer, in exchange for information conveyed by the taxpayer to the attorney, certified public accountant, or tax preparer for purposes of obtaining advice concerning the taxpayer’s tax liability, the taxpayer may bring a civil action for damages against the State of California in superior court. The civil action shall be the exclusive remedy for recovering damages resulting from the acts described in this subdivision.

(b)In any action brought under subdivision (a), upon the finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the lesser of five hundred thousand dollars ($500,000) or the sum of all the following:

(1)Actual, direct economic damages sustained by the plaintiff as a proximate result of the information disclosure.

…

Legislative history

Added by Stats. 1997, Ch. 600, Sec. 17. Effective January 1, 1998.