In Lattin v. Franchise Tax Board (1977) 75 Cal.App.3d 377, the court determined that a taxpayer could file a claim for refund for income taxes as representative of a class. However, in regard to a claim for refund of income taxes the statute only specifies that: "Every claim for refund shall be in writing and shall state the specific grounds upon which it is founded." ( Rev. & Tax. Code, 19055.)