The City of Orrville has put a plan in place to identify and pursue residents who have yet to file their tax returns.  Council members this week agreed to take part in the Regional Income Tax Agency’s Non-Filing Delinquency Program.  Residents will first receive a letter that includes a request to file a return or complete an exemption form. If that doesn’t work, they’ll then be issued an administrative subpoena.  According to Orrville officials, about a hundred residents have already been identified as being delinquent.