Idaho State Tax Commission v. I R Trucking Trust

BURDICK, Justice.

Appellants Richard and Iva Henderson and IR Trucking Trust appeal a district court judgment authorizing the Idaho State Tax Commission to sell certain vehicles titled in the name of IR Trucking Trust and apply the proceeds to the tax debts of Iva J. Henderson and Richard A. Henderson. We affirm.

I. FACTUAL AND PROCEDURAL BACKGROUND

Richard and Iva Henderson (the Hendersons) failed to file Idaho income tax returns for the years 1997 through 2001. Richard Henderson also failed to file a return for 1996. In 1997 the Hendersons established a “pure trust” called IR Trucking Trust…