Judge John Mitchell has granted a motion by the Idaho Tax Commission to dismiss an appeal by state Rep. Phil Hart, R-Athol, re: back taxes owed because Hart didn’t file the motion in a timely matter. Hart owes more than $53,523 in income tax to the Idaho Tax Commission. Hart was in court in Coeur d’Alene Tuesday trying to appeal the state Board of Tax Appeals’ decision to reject his state income tax appeal. The state filed a motion to dismiss Hart’s appeal, arguing that the court has no jurisdiction to take an appeal because Hart missed the filing deadline, by many months, to file an administrative appeal. You can read the Mitchell’s decision here.
My favorite quote from ruling: “Appellant Hart’s Reply to Defendants’ 12(b)(1) Motion to Dismiss” lacks any cogent legal argument as to why this Court has jurisdiction. Instead of providing legal argument, Hart makes the following circular, wholly unsupported claim that this Court simply assume it has jurisdiction: (see Page 8 in link above for rest).
Question: Izzit just me, or did Judge Mitchell take Hart & his attorney, Starr Kelso, to the wood shed in his ruling?