PER CURIAM:
Defendant appeals from an order of the district court holding him in contempt of a "writ of mandate" that required him to file tax returns for the years 1979, 1980, and 1981.
Defendant first challenges the appropriateness of a writ of mandate as the procedure to compel him to file a tax return. U.C.A., 1953, § 59-31-7(1) clearly provides that "[i]f a taxpayer fails to file any return required ..., the state tax commission may petition for...
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