My employer has the payee in the form of "XYZ Paying Agent, Inc. Agent for: ABC LLC" in one W-2 and "XYZ Paying Agent, Inc. Agent for: MMM LLC" in the other W-2.
Not sure if FTB looked at the Paying Agent name being the same as count it as the same employer and therefore expecting me to get the refund from my employer, or something else.
My employer flat out refuses to refund either of those two (social security taxes or CASDI) and asked me to talk to IRS and FTB :(
