Van Susteren v. Wisconsin Department of Revenue

Urban Van Susteren appeals from an order affirming a decision and order of the Tax Appeals Commission upholding an income tax assessment against him for tax years 1979, 1980, 1981 and 1982, including a fifty percent penalty pursuant to sec. 71.11(6)(b), Stats. The validity of the penalty is the only issue argued by the taxpayer. We conclude that the department did not establish by clear and convincing evidence that the taxpayer failed to make income tax reports with intent to defeat or evade the income tax assessment required by law. We therefore reverse the order and remand with directions…