Idaho State Tax Commission v. Beacom

LANSING, Chief Judge.

This is an appeal from a writ of mandate ordering the appellant to file state income tax returns. The appellant contends that he may not lawfully be compelled to file such returns because neither the Idaho statutes nor properly promulgated administrative rules require disclosure of the information called for on the tax return form.

BACKGROUND

In January 1996, the Idaho State Tax Commission (the Commission) petitioned the district court pursuant to Idaho Code Section 63-3030A for a writ of mandate requiring Gary Bruce Beaeom to file state income tax returns for 1992, 1993,…