Heath v. Idaho State Tax Commission

LANSING, Judge.

Hari Longfellow Heath and Judith Faye Heath, 1 husband and wife, filed this action against the Idaho State Tax Commission after the Commission determined that the Heaths owed income taxes for 1995 and 1996. The district court dismissed the Heaths’ complaint, holding that the Heaths had not satisfied procedural requirements for judicial review of the Tax Commission’s decision. The Heaths appeal that dismissal.

I

BACKGROUND

The Heaths operate logging and archery businesses in Santa, Idaho. They did not file tax returns or pay state income tax for 1995 or 1996. The Tax Discovery…