COEUR d'ALENE - The Idaho State Tax Commission filed a response to former State Representative Phil Hart's claim that the state taxes he owes are overstated.
When Hart filed for bankruptcy earlier this year, the tax commission filed a "proof of claim" in the amount of $45,705 against Hart.
As a result, Hart filed an objection to that claim, saying the forensic audit indicates his tax debt is vastly lower than the tax commission's claim.
It's the same battle he is fighting against the Internal Revenue Service at the federal level.
Hart's objection prompted the tax commission to file a response two weeks ago in the United States Bankruptcy Court saying the matter of how much Hart owes the state has been litigated, and that he is now seeking a venue to overturn an Idaho Supreme Court ruling he lost in April of 2012.
"The tax commission believes that, by objecting to its claim, (Hart) is merely shopping for another forum to litigate the debt he owes to the state of Idaho, a debt established, fully litigated, and finally assessed well before the filing of his bankruptcy," the response said.
The tax commission filing goes into detail on how Hart fought and lost several court battles over the years and finally appeal to the Idaho Supreme Court, which upheld lower court decisions that determined Hart owed the state the $45,705.
The response also says Hart filed his objection saying a forensic audit shows he owes substantially less than what the courts have ruled, but he has failed to file any amended tax returns to the state or any other evidence that would show his assessment for the income tax for the years in question were erroneous.
In other filings, the court has set a hearing date of Aug. 27 in Coeur d'Alene to discuss several issues that have arisen in the case.