State Ex Rel. Mendonca v. Department of Revenue

CARL N. BYERS, Judge.

This is a mandamus proceeding in which plaintiff seeks cancellation of six distraint warrants issued to collect income taxes. Defendant filed its answer to plaintiffs amended alternative writ of mandamus and a hearing was held on June 13, 1989. The evidence adduced at that hearing establishes the following facts:

Plaintiff operates a beauty shop in Grants Pass known as Headlines Hair Design. Defendant has a program of comparing business licenses and personal property tax returns with income tax returns filed. By that means defendant discovered that plaintiff had not filed…