Filed 1/23/23 (unmodified opinion attached) CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION ONE STANLEY E. GROSZ, Plaintiff and Appellant, v. CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, et al., Defendants and Respondents; AMAZON SERVICES, LLC, et al., Real Parties in Interest and Respondents. B309418 (Los […]