COEUR d'ALENE - A 1st District Court judge on Wednesday ordered a Hayden man to file his state income tax returns for 2006 through 2008.

Scott A. Grunsted, 62, had refused to do so on his own, and efforts by the Idaho Attorney General's office and Idaho State Tax Commission couldn't get him to budge.

In 2006, he earned $103,860, in 2007 it was $111,877, and in 2008 he took in another $119,332. During those years, Idaho resident individuals earning approximately $8,500 to $9,000 would be required to file an income tax return both under federal and state law.

Grunsted is employed by a Hayden Lake software business, where he has been since 1997.

William von Tagen, a deputy attorney general in Boise, filed court documents on behalf of the Tax Commission after Grunsted continued to ignore state authorities.

"I really don't want to be here," von Tagen told the court Wednesday

In an interview, von Tagen said he would ask Judge Benjamin Simpson to hold Grunsted in contempt of court if he doesn't complete and submit the returns by the judge's March 1 deadline.

"The court has a range of sanctions available," von Tagen said.

Grunsted read a statement saying he philosophically disagrees with his tax obligations. He declined to comment after the ruling.

Simpson said, "This court is bound by the courts above it. I can't ignore precedent."

At the end of the hearing, Simpson said, "Mr. Grunsted, I'm sure there's not a person in this room that likes paying taxes."

Von Tagen, in court documents wrote, "At times, (Grunsted) makes it sound as if he simply wants a little more time in which to file his returns. However, a closer reading of his letters (to the court) indicate that he is engaged in a series of delaying tactics and has no intention of filing an Idaho income tax return."

The state will now be able to determine how much Grunsted owes in income taxes.

Grunsted has been living in Idaho since 1997. He has never filed an Idaho income tax return, according to court documents.

Grunsted has told state authorities in court documents that he is not an employee, so he's not obligated to file a tax return. The state has responded that it's irrelevant whether he is an employee or not.

Grunsted has also attempted to say his wages don't constitute income.

State officials said he has had income in excess of the filing requirements for the three years in question, and the nature of his income doesn't matter.

The Idaho Supreme Court has ruled that wages are income.

A prior Tax Commission administrative action was brought against Grunsted, encompassing the years 1997 through 2005.

Prior to this latest action, Grunsted was given multiple opportunities to file income tax returns for the years 2006 through 2008, court documents show.