FTB must act in accordance to the law. If you feel that they are not doing so, why aren't you filing a case? You make it sound like you have more at stake here than Cutler.
EDIT: If talking to legal and tax expects leaves you only feeling "upset" instead of "seeking remedy", then it seems that what the FTB did is in accordance to the law, and that you simply don't like it.
EDIT: If talking to legal and tax expects leaves you only feeling "upset" instead of "seeking remedy", then it seems that what the FTB did is in accordance to the law, and that you simply don't like it.