Here's attorney Starr Kelso's defense of Rep. Phil Hart's vote on HB 436, regarding not letting non-filers file again later by adjusting a statute of limitations: "No 1, it applies to all Idaho taxpayers," he said. "It was a Tax Commission bill. And speaking with Mr. Shaner, i asked him specifically, was it the purpose and intent of the Tax Commission in putting forth this bill to address Mr. Hart. The answer was of course not. There are a number of people with situations like this." Plus, he said the bill is aimed at those who want to claim refunds. "Mr Hart probably would say to you he wished he was in a position where he was asking for a refund. It doesn't apply to him at all."

Rep. Tom Loertscher asked Shaner how many non-filers Idaho has; he didn't have figures.