Opinion ID: 874285
Heading Depth: 2
Heading Rank: 5

Heading: We award the Commission attorney fees on appeal.

Text: It should first be noted that although the Commission does not specify whether it seeks attorney fees for the proceedings below as well as on appeal, there is no indication that it raised any request for attorney fees with the district court. Thus, we only consider whether to award attorney fees on appeal. The Commission asks for an award of attorney fees pursuant to I.C. § 63-3049, which states in relevant part that: (a) Redetermination by the state tax commission may be reviewed in the district court for Ada county or the county in which the taxpayer resides or has his principal office or place of business by a complaint filed by the taxpayer against the state tax commission. . . . . . . . (d) Whenever it appears to the court that: (1) Proceedings before it have been instituted or maintained by a party primarily for delay; or (2) A party's position in such proceeding is frivolous or groundless; or (3) A party unreasonably failed to pursue available administrative remedies; the court, in its discretion, may require the party which did not prevail to pay to the prevailing party costs, expenses and attorney's fees. The Commission argues that not only is the holding in Herndon v. West, 87 Idaho at 340, 393 P.2d at 37, (that the State may tax the income of a resident regardless of where it derives from) well-settled law, the Parkers failed to disclose the case in their opening brief, thereby taking a frivolous position. We agree. Despite the fact that Herndon is dispositive of the due process issue in this case, the Parkers fail to address it in their opening brief other than to mention that the district court relied on it in making its decision. Additionally, the Parkers urged this Court to consider an issue raised for the first time on appeal, despite long-standing precedent that we will not do so. Finally, the Parkers urged a violation of the Commerce Clause without showing how it applies to this case. Therefore, pursuant to I.C. § 63-3049(d)(2), we award the Commission attorney fees on appeal.