<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman" size=3>Here’s a thought:</FONT>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman" size=3>All courts except the supreme court are created by congress. What government agencies do and how they do it are in the ADMINISTRATIVE CODES. Could it be that congress has granted some of these agencies like FTB court powers?</FONT>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt"><FONT face="Times New Roman" size=3>Jim</FONT>