Posts tagged: tax appeals
Idaho Rep. Phil Hart tonight issued a defiant press release after the Idaho Supreme Court unanimously rejected his state income tax appeal, saying he plans to continue to fight. “It is but another phase of my quest for justice,” Hart wrote in the release he posted on Facebook; you can click below to read it in full. He maintained, “I do not owe the State of Idaho any tax.”
A unanimous Idaho Supreme Court has rejected state Rep. Phil Hart's appeal of an order to pay more than $53,000 in back state income taxes, penalties and interest on grounds of legislative privilege; you can read my full story here at spokesman.com. In a seven-page opinion authored by Justice Jim Jones, the unanimous court held that the Idaho Constitution's legislative privilege clause from arrest or “civil process” during legislative sessions didn't protect Hart, or permit him to file his state tax appeal months later than anyone else would have been allowed to.
“Hart's untenable argument flows from his misunderstanding of the word 'process,'” Jones wrote. “In this case, Hart was not obligated to do anything but pay his taxes.” The state didn't try to “compel Hart’s appearance before a tribunal,” the court wrote. “No court sought to hold Hart responsible for a new legal obligation. No sheriff or other agent of the State sought to arrest Hart or compel him to appear anywhere or take any other action. In other words, no one tried to hold Hart liable to civil process. Rather, Hart sought to avail himself of … appeals procedures, which he had until January 4, 2010 to do. He missed that deadline by almost three months.”
Wrote the court, “In this instance, Hart is just a taxpayer, with no greater privilege than his constituents.”
The court also dismissed Hart's argument that 4th District Judge John Mitchell abused his discretion by refusing to delay a motion hearing when Hart was in Boise participating in a legislative debate; he wasn't required to attend the hearing. The high court wrote, “Hart's argument on this issue is devoid of reasoned analysis or relevant authority.”
The court awarded attorney fees and costs to the state. “Hart's position here is groundless,” Jones wrote.
Hart's first court appeal in his state income tax case charged that Idaho's state income tax is unconstitutional; that argument wasn't considered, because the appeal was thrown out for being filed too late. Hart, a tax protester who stopped filing both federal and state income tax returns for three years in the 1990s, while he pressed an unsuccessful lawsuit charging the federal income tax was unconstitutional, had 91 days to appeal his order to pay more than $53,000 in back state income taxes, penalties and interest for tax years 1996 to 2004, but instead waited more than six months, saying an intervening legislative session entitled him to more time. Because it was too late, his appeal was rejected, a decision he's now unsuccessfully appealed five times.
By the way, tax-protesting Idaho State Rep. Phil Hart, R-Athol, takes his appeal of his state income taxes to the Idaho Supreme Court today; the arguments start at 11:10 a.m. Pacific time in the old courthouse in Coeur d'Alene, second floor, Judge Luster's courtroom. S-R reporter Tom Clouse is there and we'll have a full report.
The U.S. Department of Justice has filed suit against Idaho Rep. Phil Hart in federal court, seeking to foreclose on his Athol home for failure to pay back federal income taxes, penalties and interest. “Hart has neglected, failed, or refused to make full payment to the United States of the assessed amounts and the interest and penalties accrued thereon,” federal prosecutors wrote in their complaint against Hart, filed in federal court in Boise, seeking $550,000. The home is the log home that Hart built partly from timber he illegally logged from state school endowment land, for which he never fully satisfied a court judgment.
Hart, a tax protester, also is currently appealing back state income taxes and penalties to the Idaho Supreme Court. He was removed from the House Revenue & Taxation Committee and agreed to give up his vice-chairmanship of the House Transportation Committee after ethics complaints were filed against him over his tax issues, his use of his status as a legislator to seek delays in his state and federal tax cases, and the timber theft. Hart continues to serve as a state representative, a Republican representing District 3 in North Idaho.
Attorneys for the Idaho State Tax Commission have filed their response to Rep. Phil Hart's state income tax appeal to the Idaho Supreme Court, writing that Hart seems to be arguing different rules apply to him just because he's a state legislator. “Appellant appears to be arguing that his status as a legislator excuses him from the requirement to file a timely appeal,” the state attorneys wrote.
Hart, a tax protester who stopped filing both federal and state income tax returns for three years in the 1990s, had 91 days to appeal his order to pay more than $53,000 in back state income taxes, penalties and interest for tax years 1996 to 2004, but instead waited more than six months, saying an intervening legislative session entitled him to more time. Because it was too late, his appeal was rejected, a decision he's now appealed five times. You can read my full story here at spokesman.com, and read the state's brief here. Hart now has another week to file his reply to the state's response, and then the case can be set for arguments before the Supreme Court, which likely won't happen before April of 2012.