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CHRISTIANSEN v. TAX COM'N

No. 20190570-CA.

463 P.3d 666 (2020)

2020 UT App 46

Terre Lynn CHRISTIANSEN, Petitioner, v. TAX COMMISSION, Scott W. Smith, and John L. Valentine, et al, Respondents.

Court of Appeals of Utah.

Filed March 26, 2020.

Attorney(s) appearing for the Case

Terre Lynn Christiansen, Petitioner Pro Se.

Sean D. Reyes and Brent A. Burnett , Salt Lake City, Attorneys for Respondents.

Before Judges Michele M. Christiansen Forster, David N. Mortensen, and Ryan M. Harris.

Per Curiam Opinion

¶1 Terre Lynn Christiansen petitions for review of the Tax Commission's final order assessing tax deficiencies and penalties for the years 2012 through 2016. Christiansen did not file state tax returns in those years.

¶2 In 2017, the Auditing Division sent Christiansen requests for filing information...

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