State v. Steed

Opinion

TOOMEY, Judge:

¶1 Joan A. Steed and Frank J. Steed appeal the district court’s order denying the refund of tax penalties and interest, as well as incarceration and probation costs after their convictions for failure to file tax returns were reversed. 1 We affirm in part and reverse in part.

BACKGROUND 2

¶2 The Steeds were convicted of three counts of failure to file tax returns and one count of conducting a pattern of unlawful activity. Prior to sentencing, the Steeds agreed to accept the Utah State Tax Commission’s determination of past-due taxes owed for purposes of calculating…