Reed v. Dolan

Plaintiff commenced this action in the Denver District Court attacking certain income and withholding tax assessments made against him by the Colorado Department of Revenue. The district court dismissed on the ground that plaintiff had failed to comply with the mandatory bond provisions of section 39-21-105, C.R.S. 1973. Plaintiff is here challenging the constitutionality of these bond provisions. We affirm the trial court’s dismissal of the case.

For the years 1973 and 1974, plaintiff filed Colorado tax returns which contained no information other than personal data (name, address, etc.) and…