State, Department of Revenue v. Oliver

OPINION

RABINOWITZ, Chief Justice.

These appeals involve the refusal by individual taxpayers, on the basis of constitutional privilege, to provide any information on their state income tax returns regarding *1158the amount or source of income, and then subsequently refusing to comply with an administrative summons issued under AS 43.05.040, ordering them to appear and testify regarding their tax liability and to produce records pertinent to determining their tax liability. Pickles “gifted” the state $203 in lieu of paying taxes. The records demanded of the Olivers (husband and wife) were W-2 forms…