State Tax Commission v. Iverson

HALL, Chief Justice:

Clay K. Iverson appeals two decisions by the Tax Court Division of the Third District Court issuing a writ of mandate compelling him to file income tax returns and judging him to be in contempt of court for failing to comply with a subpoena duces tecum issued by the Utah State Tax Commission (“the commission”). On appeal, Iverson challenges the tax court’s jurisdiction, the sufficiency of the evidence to justify issuance of the writ of mandate, the commission’s jurisdiction, the effect of the commission’s acts on his constitutional rights, and the validity of the…