Idaho State Tax Commission v. James E‪.‬

James E. Payton, a pharmacist employed by Payless Drugs, failed to file state income tax returns for the years 1980 and 1981. W-2 forms filed by Payton's employer established that he earned in excess of $25,000 in 1980, and over $27,000 in 1981. The state income tax withholding for those two years was $54.94 for 1980 and only $.38 for 1981. After the Idaho State Tax Commission sent a demand letter to Mr. Payton and received no response, it brought this action, a Petition for a Writ of Mandate pursuant to I.C. § 63-3030A. After a hearing on the matter, at which both parties presented oral argument and were allowed to file briefs (Mr. Payton acting pro se), the district court issued the Writ of Mandate commanding Mr. Payton to file a valid tax return no later than June 30, 1983. Mr. Payton took this appeal. Appellant raises numerous issues on appeal. His main arguments can be summarized in the following four points: