For the second time, a federal judge has turned back an attempt by Montana authorities to force former billionaire Tim Blixseth into bankruptcy to recover $57 million in alleged back taxes.

U.S. Bankruptcy Judge Bruce Markell in Las Vegas dismissed the state's lawsuit in a ruling Wednesday that said the case failed to meet the requirements for a forced bankruptcy under federal law.

At least three undisputed creditors must participate in such a case, but Markell noted Blixseth had challenged his Montana tax bill and others submitted by Idaho and California. The other states dropped out of the case after Blixseth settled their claims against him by agreeing to pay them less than $2 million.

But Montana had far more at stake, and Department of Revenue spokeswoman Mary Ann Dunwell said Wednesday the state was not giving up its efforts to force Blixseth to pay.