Background
Phil Hart once served as a representative to the Idaho legislature.
Theories Advocated/Promoted
[Briefly describe the claims of the guru/fish, preferably with links to the Tax Protester FAQ.]
Books, Web Sites, Videos, and Other Publications
Book: Constitutional Income: Do You Have Any?
Web Site: http://www.constitutionalincome.com
Court Actions
Things may have come to a head when the IRS filed summonses against several banks, Phil Hart petitioned to quash the summonses, and the US moved to enforce the summonses. According to the petition of the United States, Hart did not file Form 1040 income tax returns for calendar years 1997 through 2002 with the I.R.S. until September 2004, and did not file a Form 1040 income tax return for calendar year 2003 until May 2005. United States v. Philip Hart, No. 2:07-cv-00066 (USDC Id. 2/12/2007)
On 4/17/2007, the Associated Press reported that Hart had settled with the IRS on his back taxes. On 6/20/2007, a stipulation of dismissal was entered by the United States. Philip Hart v. United States, No. 1:05-mc-05902 (USDC Id.).
Students/Disciples
?