MT construction company owner sentenced for employment tax fraud MTN News and last updated 2021-05-20 18:14:17-04 GREAT FALLS â A Great Falls man was sentenced in federal court on Thursday for employment tax fraud, according to a news release from the U.S. Attorney's Office. Trennis Baer owned and operated Baer Construction in Great Falls. Beginning in 2010 and continuing through 2018, Baer did not file quarterly employment tax returns, nor did he pay employment taxes withheld from his employeesâ wages to the IRS. Baer did not comply with these legal requirements, even though the c...