State Tax Commission of Utah v. Looney

Defendant appeals from an order of the district court holding him in contempt of a “writ of mandate” that required him to file tax returns for the years 1979, 1980, and 1981.

Defendant first challenges the appropriateness of a writ of mandate as the procedure to compel him to file a tax return. U:C.A., 1953, § 59-31-7(1) clearly provides that “[i]f a taxpayer fails to file any return required ..., the state tax commission may petition for a writ of mandate to compel the taxpayer to file_” Defendant argues that mandamus is normally' used only to compel a public officer to perform his duty. In…