State v. Staples

BURNETT, Judge.

In the magistrate division of the district court, Kenneth Staples was convicted by a jury of willful failure to file a state income tax return for the year 1983. Staples appealed to the district court, where the judgment of conviction was affirmed. He appealed again, bringing the case before us. Today we, too, affirm the judgment.

Staples advances two principal contentions on appeal: (1) that a state income tax on wages is unconstitutional; and (2) that the Idaho State Tax Commission must conduct an administrative hearing before an individual is prosecuted for willful failure to…