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I Taxation Code. 2 Notwithstanding that the District Attorney may bring 3 the action on behalf of the People, such action may not be made 4 binding on a state agency not made a party to the action. To the 5 extent the Stipulated Judgment purports to be a final 6 ladjudication of defendant' s tax and related penalty liability, it 7 is not binding on the Board. Furthermore, the Board has the 8 authority to bring an action to set aside the Stipulated 9 Judgment. 10 In County of Sacramento v. C. P. R. R. Co. ( 1882 ) 61 ll Cal . 250, the court held that in an action to recover state and 12 County taxes brought by the District Attorney, the District 13 Attorney had no authority to accept as payment of the state tax 14 less than the full amount sued for. (Id. , at 255 . ) The court 15 held that the Attorney General had the authority to bring a 16 motion to set aside the settlement of the state tax liability. 17 (Id. , at 254 . ) 18 In People v. Hy-Lond Enterprises, Inc. ( 1979 ) 93 19 Ca1 .App. 3d 734 , the District Attorney of Napa County brought an 20 action for an injunction, civil penalties , and other relief , 21 lagainst Hy-Lona, an operator of skilled nursing homes . The 22 District Attorney and Hy-Lond entered a Stipulation and Order for 23 Judgment. The stipulation purported to limit the right of the 24 Department of Health Services to engage in its regulatory duties . 25 The Attorney General and the Department of Health Services 26 brought an action to set aside and vacate the judgment on the 27 grounds that it precluded the Department of Health Services from 6 .