Summary Report, House Joint Resolution 3 : a Report Prepared for the 54th Legislature 1994

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In all six (6) non-filer cases, the individuals have failed to file the requested returns. Using the best available information, DOR estimated four (4) of the individuals' applicable tax, penalties and interest, resulting in the issuance of Notice of Assessments totaling $115,786.41. The review of two (2) non-filers is still in progress.
Of the 44 individuals selected for review. Licensed Nonresident Outfitters had the highest rate of not filing tax returns (3 of 6 or 50%). Unlicensed outfitter
...s, illegally operating in Montana, had the next highest rate of not filing returns (3 of 7 or 43%).
One Licensed Resident Outfitter had failed to file a tax return (1 of 10 or 10%).
SUMMARY FW&P found that the study as designed and executed had a number of unexpected flaws. The problems were as follows: A large number of individuals who buy the disabled conservation licenses have no income tax filing requirement. The inclusion of this group in the study caused both Departments to expend numerous non productive hours of research and investigation.


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