LEVINE, Justice.
Gene A. Benson appeals from a county court judgment of conviction, upon a jury verdict, for failure to file proper income tax returns for 1982 and 1983 in violation of Section 57-38-45, N.D.C.C., a Class A misdemeanor.
Benson raises issues addressed to the right to representation by lay counsel, the right to a twelve-person jury, and the right of a wage earner not to pay state income taxes.
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