State v. Gibson

BURNETT, Judge.

The question presented is whether the crime of failing to “make” an income tax “return,” as provided in the Idaho income tax code, includes failure to “file” the return. We hold that it does.

This case began when Stephen and Diane Gibson were charged by misdemeanor complaint with willfully failing to “make” a “return” of income under I.C. § 63-3075(a). A jury trial was held in the magistrate division of the district court. The prosecutor presented proof that the Gibsons had failed to file a tax return with the Idaho State Tax Commission for 1983. At the conclusion of the state’s…