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UPDATE: Rep. Hart has no course of appeal in Idaho tax case

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June 26, 2012

Idaho: Earlier this month, the Idaho Supreme Court unanimously dismissed Representative Phil Hart's appeal as to how the case was handled by the judiciary. He contended that the Idaho 1st Judicial District did not have jurisdiction to originally decide the case, an assertion with which the Supreme Court disagreed.[1]

Furthermore, the high court disputed Hart's assumption that the District Court was wrong in rescheduling an oral argument. In response to that claim, Justice Jim Jones wrote:

Hart contends that due process somehow entitles him to be physically present at any hearing and to assist his lawyer give oral argument; and he asserts a right to unilaterally reschedule hearings to accommodate his calendar...Hart's argument on this issue is devoid of reasoned analysis or relevant authority.[2]

[3]

Hart has no further recourse for appeal within the State of Idaho. Next, in November, Hart will appear before U.S. District of Idaho Judge Edward Lodge for a federal tax trial. The IRS claims that Representative Hart owes the United States $550,000 in back taxes.[4]

To learn more about the background in this case, read: Idaho Supreme Court nails Rep. Hart on unpaid taxes, April 30, 2012.

To read the full order from the Idaho Supreme Court, visit: Supreme Court of the State of Idaho, Philip L. Hart v. Idaho State Tax Commission and Idaho Board of Tax Appeals.

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