The California Franchise Tax Board says Timothy Blixseth, founder of Montana's exclusive Yellowstone Club, owes $894,000 in unpaid personal income taxes.
He was on the agency's list of delinquent taxpayers released Monday.
Topping the list was CNet Networks co-founder Halsey Minor, who owes $13.1 million. Actress Pamela Anderson also made the list.
Blixseth, a developer, is best known for starting the millionaires-only private ski resort, which fell into bankruptcy amid a bitter divorce.
His attorney, Michael Flynn, says Blixseth owes nothing because his ex-wife Edra agreed to pay his taxes as part of their divorce settlement.
Edra Blixseth is now in bankruptcy, while Timothy Blixseth is being pursued by creditors for $286 million.