Phil Hart is an American politician and businessman, serving in the Idaho Senate since 2022. A member of the Republican Party, he previously served in the Idaho House of Representatives for Legislative District 3B from 2004 to 2012. Hart is notable for having stopped filing both federal and state income tax returns in 1996, while he unsuccessfully pressed a federal lawsuit challenging the federal income tax as unconstitutional. After the case was rejected, he began filing returns again, but he continued to fight an order to pay more than $53,000 in back state income taxes.
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