Brown v. Superior Court of S.F.

Opinion

KANE, J.

Petitioner, plaintiff in an action for personal injuries, seeks a writ to prohibit respondent superior court from enforcing its order requiring her to produce and permit inspection and copying of her W-2 forms. The order was made despite petitioner’s assertion of the privilege against disclosure of her income tax returns. Real parties, defendants in the action, argue that W-2 forms, as opposed to income tax returns, are not privileged, and that the information is relevant to petitioner’s claim of income lost by reason of injuries sustained in the automobile collision upon which the action is based. We have concluded that the order does violate petitioner’s privilege; consequently, she is entitled to relief by prerogative writ

(Sav-On Drugs, Inc.

v.

Superior Court

(1975) 15 Cal.3d 1, 5 [123 Cal.Rptr. 283, 538 P.2d 739]).

In

Sav-On Drugs, Inc.,

the most recent Supreme Court case dealing with the application of the privilege, plaintiff in a class action sought by interrogatory information relating to the deductions and adjustments taken by one of several defendants in state sales tax returns filed pursuant to the Revenue and Taxation Code. The defendant claimed that the information sought was privileged, relying on Revenue and Taxation Code section 7056. The court stated: “In

Webb

v.

Standard Oil

[143]

Co.,

49 Cal.2d 509, 512 [319 P.2d 621], we construed former Revenue and Taxation Code section 19282. This section provided in part that, except in tax enforcement proceedings, ‘ “. .. it is a misdemeanor for the Franchise Tax Board, any deputy, agent, clerk, or other officer or employee, to disclose in any manner information as to the amount of income or any particulars set forth or disclosed in any report or return required under this part.” ’ (Although § 19282 has since been amended, the language of the present statute is substantially the same.) In