Callow v. Department of Revenue

The taxpayer-appellant appeals the district court’s determination that the mandatory bond requirement of section 39-21-105(4), C.R.S. 1973, does not violate her constitutional right to due process. We affirm.

The taxpayer filed a 1976 state income tax return which contained only her name, address, social security number and signature. In the blanks provided for information concerning income and for tax computation, the taxpayer inserted the word “object” and typed in the margins of the form her objections to making a return.

The Colorado Department of Revenue wrote the taxpayer, explaining the…