Henman v. State

PERRY, Judge.

Ronald Keith Henman appeals from the district court’s order summarily dismissing his application for post-conviction relief. On appeal, Henman asserts that he was placed in jeopardy when the Idaho State Tax Commission issued a notice of jeopardy assessment pursuant to Idaho’s Illegal Drug Tax Act and seized his personal property. Hen-man contends that because he was placed in jeopardy, his criminal conviction for trafficking in cocaine constitutes a second punishment in violation of the Double Jeopardy Clause of the Fifth Amendment of the United States Constitution and Article I,…