File review before attacking tax decision in court: Idaho SC

Legal News Line Feb. 22, 2007, 6:55am

Justice Roger S. Burdick

BOISE -- Attack might be the best method of defense on the football field but it isn't necessarily recommended at the Idaho Supreme Court. The court yesterday ruled against the defendants in Idaho State Tax Commission vs. IR Trucking Trust - Richard and Iva Henderson (no. 32766). The Supreme Court affirmed an earlier district court ruling that granted summary judgment allowing the commission to sell the trust's vehicles and apply the proceeds to the Henderson's tax debts. These date back to 1997 and 1996. The Hendersons maintained in their brief that the Commission's actions in seizing and selling their two trucks to pay the debts were "unlawful" and violated some of their consitutional rights. However, the District Court ruled that the Hendersons had failed to seek "timely judicial review" of the commission's decision. The Supreme Court unanimously agreed with the District Court that the Hendersons did not file for a review of the commission's determinations. Nonetheless, "they now seek to have the Commission's determination that IR Trucking is not a valid trust for tax purposes reviewed by this Court," wrote Justice Roger S. Burdick. Because the Hendersons therefore "improperly seek to collaterally attack the Commission's determination regarding their tax liability," the Supreme Court affirms the district court opinion, Burdick concluded. The Supreme Court also awarded costs to the Idaho Tax Commission.

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