Tax-protesting Idaho state Rep. Phil Hart has asked for and received a 30-day delay in the deadline to file his legal response to federal authorities' move to foreclose on his Athol, Idaho home for years of unpaid federal income taxes, interest and penalties. Hart, acting as his own attorney, asked for a delay until Jan. 5, which is four days before the start of this year's legislative session, to allow him time to bring on and qualify an out-of-state attorney and get him up to speed to file the response.
“Defendant Hart states that the purpose of the continuance is not for delay, but it is needed for him to obtain counsel and allow said counsel to be admitted … and review the case in preparation for filing an Answer,” Hart wrote in his motion to the federal court. Justice Department attorneys raised no objection, and U.S. District Judge Edward Lodge granted Hart a delay to Jan. 5.
Now, Hart has filed to have Kentucky attorney Charles E. McFarland represent him in the case. McFarland represented excavation business owner and tax protester Fred Allnutt Sr. of Ellicott City, Maryland, in an unsuccessful appeal to the 4th Circuit U.S. Court of Appeals in 2008, charging that a statute of limitations should bar an IRS notice of deficiency ordering Allnut to pay $2 million; the appellate court rejected the appeal.
The U.S. Department of Justice says Hart owes $549,703.48 to the IRS as of Oct. 31, for back income taxes, interest and penalties. It's filed in federal court to foreclose on his Athol home to satisfy the debt. The log home, ironically, was built partly from timber Hart illegally logged from state school endowment land in 1996, for which he never fully satisfied a court judgment. Hart, a Republican, is in his fourth term in the House.