Eagerton v. Klingler

BRADLEY, Judge.

Review by certiorari is sought here of an order holding petitioner in contempt for failure to answer questions propounded to him concerning his sales tax liability and for refusal to produce sales records demanded by the Alabama Department of Revenue (Revenue Department).

On October 11, 1979 the Revenue Department issued a notice to petitioner requesting him, under the authority of § 40-23-22, Code 1975, to produce certain business records for the purpose of assessing his sales tax liability. Petitioner thereafter wrote to the Revenue Department, questioning the authority of the…