A national class action challenging the unlawful, unfair and deceptive practices of defendants Santa Barbara Bank & Trust and Jackson Hewitt tax preparation services in connection with the seizure of income tax refunds without prior notice and any judicial process to effectuate third-party debt collection after individuals apply for and are denied Refund Anticipation Loans.  On September 28, 2006, the Second District Court of Appeal issued a favorable decision holding that federal law protections of banks does not bar a consumer’s right to challenge the banks’ debt collection practices, 143 Cal.App.4th 526, rehearing denied (Oct 26, 2006), review denied (Jan 03, 2007).  In 2008, the parties entered into a nationwide class settlement agreement, approved by the court in May, 2009, which created a nationwide settlement fund of $8.5 million and a substantially changed notice to RAL applicants.