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I bet one of the biggest employers in California is the state itself. They simply need to tell people they are holding withholding in escrow and that any irs actions are to be forwarded to their new special tax team.
Then invite all other employers to join.
It wouldn’t be easy but the threat of it happening would bring the administration to the table. What happens when welfare states find out that the big blue boogeyman on the west coast is funding their entire existence? Will they fall in line behind republicans or will they decide to sit out the next vote?
Not just California, but most of the Northeast as well
Also, it seems that Californians send their tax payments to Fresno. So they could just, yah know. "oopsiedoodles we raided your tax office on dubious pretenses. It's cool cuz you do that to state's voting agencies..."