2010 California Code
Revenue and Taxation Code
Chapter 10. Res Judicata

19801.  In the determination of any issue of law or fact under Part
10 (commencing with Section 17001), Part 11 (commencing with Section
23001), or this part, neither the Franchise Tax Board nor any officer
or agency having any administrative duties under this part nor any
court is bound by the determination of any other officer or
administrative agency of the state.



19802.  (a) In the determination of any case arising under this
part, the rule of res judicata is applicable only if the liability
involved is for the same year as was involved in another case
previously determined.
   (b) Notwithstanding the holding in Pope Estate Company v. Johnson,
43 Cal. App. 2d 170, in any action filed pursuant to Section 19382
(relating to taxpayer suits for refund), in addition to the defenses
or relief sought in the action, the Franchise Tax Board shall assert
in defense only those unpaid liabilities of the taxpayer for the same
year which are evidenced by any of the following:
   (1) A final proposed assessment.
   (2) A notice of tax due.
   (3) A final notice of action.
   In addition, any refund claim of a taxpayer for the same year
resulting from a federal audit adjustment made subsequent to the
filing of the action need not be asserted by the taxpayer in that
action.