Greenspoon Marder Partner Tina Garcia Secures Order Dismissing Second Amended Complaint on Behalf of California State Auditor

May 9, 2024 Orlando, FL

Orlando, Fla. – May 9, 2024 – Greenspoon Marder partner Tina Garcia, on behalf of the defendant California State Auditor (“CSA”), was granted by the United States District Court Middle District of Florida Tampa Division a motion to dismiss a second amended complaint filed by the plaintiff. The court dismissed the second amended complaint due to lack of personal jurisdiction and also found that the complaint failed to state a claim and the plaintiff lacked standing.

The plaintiff, on his own behalf, alleged that 51 defendants, including CSA, participated in a conspiracy to seize his property unlawfully on the basis that the plaintiff failed to pay California state taxes. Specifically, the plaintiff alleged that in 2015, the California Franchise Tax Board (the “FTB”) carried out an illegal interstate seizure of his bank account, with no warning or due process. The plaintiff’s claim as to defendant CSA was that it failed to audit the FTB in violation of California law. The plaintiff went on to assert six claims against CSA, including violation of Florida’s RICO Act, negligent infliction of emotional distress, and fraud, among others.

After Court review, the complaint was dismissed for lack of personal jurisdiction. The plaintiff had failed to establish a prima facie (evident on first impression) case of the Court’s general personal jurisdiction over defendant CSA under Florida’s long-arm statute. Similarly, the plaintiff failed to establish a prima facie case of specific personal jurisdiction because the plaintiff did not allege CSA purposefully directed any of its activities to Florida.

The court ruled that even if there was personal jurisdiction over CSA, the complaint should nonetheless be dismissed for failure to state a claim and for lack of standing. Specifically, the court found that these claims against the CSA were insufficiently pleaded and failed to state any plausible claim. Additionally, the court found that the plaintiff lacked standing to litigate his claims against CSA because the plaintiff failed to allege a concrete and particularized injury sufficient to satisfy the first element of standing.

Ms. Garcia advises and represents various governmental agencies and municipalities with regard to education law, public records laws, tort law, and various taxation matters. She has represented school boards, cities, community development districts, property appraiser offices, and other governmental entities. In addition to her government practice, she assists clients with legal compliance and litigation involving highly regulated industries such as debt collections, telemarketing, and timeshares. She also litigates state and federal claims involving fraud, breach of contract, landlord/tenant matters, and other business related torts.

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Greenspoon Marder LLP is a full-service law firm with over 225 attorneys and more than 20 office locations across the United States. With operations from Miami to New York and from Denver to Los Angeles, our firm attracts some of the nation’s top talent in key markets and innovation hubs. Our core practice areas include Real Estate, Litigation, and Transactional Services, complemented by the capabilities of a full-service firm. Greenspoon Marder has maintained a spot on The American Lawyer’s Am Law 200 as one of the top law firms in the U.S. since 2015, and our goal is to provide exceptional client service by developing a thorough understanding of each client’s business needs and objectives in order to provide strategic, cost-effective solutions.

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Greenspoon Marder Partner Tina Garcia Secures Order Dismissing Second Amended Complaint on Behalf of California State Auditor

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