Lawyer in Louisiana.
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In Harp v. Commissioner, T.C. Memo. 2007-83 (4/9/07), the Tax Court affirmed deficiencies against Harp for five years for which he had not filed returns, and imposed a $5,000 penalty for filing a petition for the purposes of delay.
Harp has a long history with the "Save-a-Patriot Fellowship" of John Kotmair: See No. 37,905-CA COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA and related case No. 39,111-KA COURT OF APPEAL SECOND CIRCUIT STATE OF LOUISIANA
In some Tax Court cases, Harp has appeared for clients, presented no evidence, and merely objected to the government's evidence. Needless to say, this "strategy" is a sure loser. See Olmos v. Commissioner, T.C. Memo. 2007-82 (4/9/07); Heers v. Commissioner, T.C. Memo. 2007-10 (1/16/07).
Harp also served as counsel to Tommy Cryer.