In the case of Franchise Tax Board v. Hyatt, the Commission, along with the National Governors Association and the National Conference of State Legislatures, have filed an amicus brief in support of the California Franchise Tax Board (FTB), asking that the U.S. Supreme Court overrule the 1979 case of Nevada v. Hall. In Hall, the Court ruled for the first time that states and their governmental agencies do not have sovereign immunity in the courts of their sister states. In Hyatt, an individual, who had moved from California to Nevada, sued the FTB alleging that its auditors had committed torts. The Nevada courts had awarded significant damages, ultimately reduced over the long course of this litigation. The case itself has been before the Supreme Court twice before. The last time, the Court was evenly split on the issue of whether to overrule Hall, because of the death of Justice Scalia. The Commission’s amicus brief argues the allowing state tax agencies to be sued in out-of-state courts interfere with tax administration and enforcement, and allows litigation that would, ultimately, disrupt interstate cooperation. You can read the brief by clicking here .