Wangerin v. Dep't of Revenue
Annotate this Case
The Supreme Court affirmed the judgment of the district court affirming the decision of the Montana Department of Revenue (MDOR) denying Appellant's petition to adopt a proposed administrative rule construing Mont. Code Ann. 15-30-2605(3), holding that the MDOR correctly construed sections 15-30-2605(1) and (3) and did not capriciously, arbitrarily, or unlawfully preliminarily deny Appellant's petition for adoption of a proposed rule interpreting the section 15-30-2605(3).
At issue were internal MDOR reviews initiated by clients of Appellant, a certified public accountant, regarding 2021 MDOR adjustment notices regarding their 2017 income tax returns. Appellant argued that the noticed MDOR adjustments were untimely beyond the three-year deadline set forth in section 15-30-2605(3) and petitioned MDOR to adopt a rule to clarify section 15-30-2605 based on his contrary interpretation of section 15-30-2605(3). MDOR denied the petition, and the district court affirmed. The Supreme Court affirmed, holding that the district court did not err in determining that MDOR's construction of section 15-30-2605(3) was correct and that Appellant failed to demonstrate that the denial of his rulemaking petition was arbitrary, capricious, or based on an erroneous conclusion of law.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.