An Idaho state legislator is fighting the state Tax Commission over $53,000 in back taxes, interest and penalties, claiming in part that because he's a legislator, he's exempt from the deadlines for tax appeals that apply to all other taxpayers. Rep. Phil Hart, R-Athol, who also argued unsuccessfully to the Tax Commission that Idaho's state income tax is unconstitutional, was notified on Oct. 2, 2009 that he owed the money and had 91 days to appeal. But Hart argued that time frame would run out 10 days before the start of the 2010 legislative session.

"As a member of the Legislature, I can defer filing an appeal and all the work that that entails while the Legislature is in session and 10 days prior to the beginning of the session," he wrote in a Dec. 31 letter to the Tax Commission. Asked why he didn't file his appeal during October, November or December, Hart said, "I don't know. We were putting our game plan together." On March 31, two days after the legislative session ended, Hart filed a notice of appeal, but he didn't pay the full required prepayment of 20 percent of the amount owed until April 13. The state has now moved to dismiss Hart's appeal for failing to file on time and failing to pay the required deposit on time.

Hart, the Tax Commission argues in legal documents, "is seeking to use his status as a legislator to relieve himself of having to comply with the statute of limitations." The case is prompting debate about Idaho's state constitutional provision that exempts lawmakers from "civil process" during the legislative session. You can read my full story here at spokesman.com, and read the Tax Commission's published decision in Hart's case - the decision he's now appealing - here. Here's a link to the state's brief arguing for dismissal of the appeal; here's Hart's memorandum in opposition to dismissal; and here's Hart's motion for a time extension.