FLORES v. COLO. DEPT. OF REVENUE, TAX DIV.

No. 89CA1427.

802 P.2d 1175 (1990)

Martin FLORES, Marcella Flores, Marvin Flores, Lee Flores, and Tammy Rumsey, Petitioners-Appellees, v. COLORADO DEPARTMENT OF REVENUE, STATE OF COLORADO, TAX DIVISION; John Tipton, Director of Department of Revenue; Jim Davis, Director of Tax Division; Nestor Lujan, John E. Hileman and Bob Peloso, Agents of the Department of Revenue, and Unnamed Agents of the Department of Revenue, Respondents-Appellants.

Colorado Court of Appeals, Div. IV.

November 8, 1990.


Attorney(s) appearing for the Case

R.D. Jorgensen, Pueblo, for petitioners-appellees.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Bradly J. Holmes, Asst. Atty. Gen., Denver, for respondents-appellants.


Opinion by Judge MARQUEZ.

The Colorado Department of Revenue appeals from an adverse judgment of the trial court construing certain provisions of § 39-21-101, et seq., C.R.S. (1982 Repl.Vol. 16B). We affirm.

The Department issued notices of jeopardy assessment and demand for immediate payment, pursuant to "Section 111, Article 21, Title 39 Colorado Revised Statutes of 1973" and dated December 6, 1988, to Marcella Juanita Flores, Marvin Flores, Tammy Jayne...

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