Injunction Against Collection of Personal Income Taxes
In Aronoff v. Franchise Tax Board (1963) the court held that injunctive relief to restrain the collection of additional personal income taxes based on the disallowance of deductions claimed by the petitioner was barred by statute and article XIII, section 15 of the California Constitution.
The court stated: ". . . It is clear that depriving the petitioner of the remedy of mandate would not deprive him of due process of law, and no other constitutional right under which he might claim this particular form of relief has been suggested.
The due process clause of the federal and California Constitutions does not guarantee the right to judicial review of tax liability before payment.
The power of a state to provide the remedy of suit to recover alleged overpayments as the exclusive means of judicial review of tax proceedings has long been unquestioned." (60 Cal. 2d at p. 179, original italics.)