On: June 29, 2018
Anyone can sue anyone, but the FTB (the California Franchise Tax Board) does not need to in order to collect the amounts due them for sales and use tax and the other tax collections it administers.
The FTB has the following collection powers:
None of the above collections activities requires the FTB to go to court. They are all done on the FTB’s own authority. When the FTB does end up I court, it is usually because the taxpayer sues them. They are represented in court by their own in-house attorneys and/or the State Attorney General’s office.
A quick warning: The FTB is more difficult to deal with than the IRS.