Ellis v. State of California Franchise Tax Board

Background

Michael E. Ellis, appearing without a lawyer, sued the State of California Franchise Tax Board under the Freedom of Information Act (FOIA), 5 U.S.C. § 552. He alleged that he submitted a records request around June 17, 2021, and that the Franchise Tax Board did not respond as required or request more time to respond. He sought a declaration that the failure to respond was unlawful and an order requiring the Board to provide responsive records, identify a valid exemption, or state that no responsive records existed.

Ellis also cited the California Public Records Act and alleged that the Board refused to correct records concerning him. The opinion describes his complaint as presenting one claim for relief based on the alleged failure to respond to his FOIA request.

Motions and Analysis

The Franchise Tax Board moved to dismiss under Federal Rule of Civil Procedure 12(b)(1), which concerns lack of subject-matter jurisdiction, and Rule 12(b)(6), which concerns failure to state a legally sufficient claim. Ellis moved to strike the dismissal motion.

The court held that FOIA applies only to federal agencies, not state agencies. Because the Franchise Tax Board is a state agency, the court concluded that it lacked subject-matter jurisdiction over Ellis’s FOIA claim for declaratory and injunctive relief.

The court also held that Ellis had not stated a claim under California law in his current complaint. It further concluded that, without a valid federal claim, it could not exercise supplemental jurisdiction over a possible California-law claim. The court noted that a California-law claim might be brought in state court, but that such a claim did not establish jurisdiction in this federal court.

The court denied Ellis’s motion to strike because a motion to dismiss is not a pleading and therefore is not the proper subject of a motion to strike. The court also stated that the dismissal motion did not contain redundant, immaterial, impertinent, or scandalous material.

Disposition

Judge Jeffrey S. White granted the Franchise Tax Board’s motion to dismiss and denied Ellis’s motion to strike. The court found that amendment would be futile because FOIA does not provide a claim for records requested from a state agency. It dismissed the complaint without leave to amend, ordered that a separate judgment be issued, and directed the clerk to close the file.