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STATE v. SIVISKI

663 A.2d 568 (1995)

STATE of Maine v. Thomas SIVISKI.

Supreme Judicial Court of Maine.

Decided August 3, 1995.

Attorney(s) appearing for the Case

Andrew Ketterer, Atty. Gen., Stanley W. Piecuch, Asst. Atty. Gen., Augusta, for the State.

Anthony P. Shusta, II, Corson & Shusta, P.A., Madison, for defendant.

Before WATHEN, C.J., and GLASSMAN, CLIFFORD, RUDMAN, DANA, and LIPEZ, JJ.

LIPEZ, Justice.

Thomas Siviski appeals from a judgment entered in the Superior Court after his convictions on six counts of intentionally failing to file a State of Maine income tax return, 36 M.R.S.A. § 5332 (1990) (Kennebec County, Chandler, J.)1 Contrary to his contention on appeal, the failure of the State Tax Assessor to promulgate a regulation indicating the place where the tax forms must be filed does not preclude criminal...

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