Silver v. Cast & Crew Production etc. CA2/2

Filed 1/29/21 Silver v. Cast & Crew Production etc. CA2/2 NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS

California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION TWO

CHRISTIAN SILVER, B303863

Plaintiff and Appellant, (Los Angeles County Super. Ct. No. 19VECV00942) v.

CAST & CREW PRODUCTION PAYROLL INC., et al.,

Defendants and Respondents.

APPEAL from a judgment of the Superior Court of Los Angeles County. Shirley K. Watkins, Judge. Affirmed.

Christian Silver, in pro. per., for Plaintiff and Appellant.

Kutak Rock and Saundra K. Wootton for Defendants and Respondents. _______________________

Christian Silver (Silver), a tax objector, appeals from the judgment of dismissal in his action seeking to hold Cast & Crew Production Payroll, Inc., Cast & Crew Production Services, New Caps LLC, Cast & Crew Entertainment Company, and Talent Acquisitions, LLC (collectively respondents) liable for withholding taxes from his paychecks in compliance with instructions from the Internal Revenue Service (IRS) and California’s Franchise Tax Board (FTB). He contends that when the trial court sustained the respondents’ demurrer without leave to amend, it erroneously determined that they committed no wrongful acts and, at least in part, were statutorily immune from liability. We find no error and affirm. FACTS The Complaint The complaint alleged causes of action for (1) negligent misrepresentation, (2) breach of fiduciary duty, (3) breach of the standard of care, (4) duress and defamation, (5) violation of personal rights (Code Civ. Proc., § 52.1), (6) restoration of property (Civ. Code, § 1712), (7) failure to pay wages (Lab. Code, § 218) and waiting time penalties (Lab. Code § 203), and (8) violation of the right of privacy. Per the complaint: Silver works as a studio grip in the film and television industry and is employed by production companies. He earns hourly wages, which are paid through the payroll service provided by respondents. In his withholding allowance certificate, Silver stated that he was exempt from withholding. The IRS sent respondents a LTR 2800C, commonly known as a lock-in letter, and ordered them to withhold Silver’s taxes at the withholding rate of a single person and with a withholding