California Court of Appeal Dismisses Teacher’s Challenge to State, Federal Tax Withholding

The California Court of Appeal dismissed the taxpayer’s appeal of the trial court’s order denying a motion to vacate judgment. The taxpayer, a mathematics teacher, challenged the school district’s withholding of state and federal taxes from his pay, claiming he was not subject to taxation. The trial court found the taxpayer was liable for taxes and formally dismissed the taxpayer’s action with prejudice. The Court of Appeal found that the taxpayer had not met his burden to show that the trial court’s dismissal of his petition was void, which in turn meant that the denial of his motion to vacate ...