Indeed, sometimes voters get it right Imagebut too often it takes way too long. This was demonstrated recently in the case of Philip Lewis Hart, a member of the Idaho legislature. Hart by profession is a structural engineer, he happens to think that the federal income tax is unconstitutional, and he has written a book explaining his position. He has fared no better in court than have any of the other tax protestors who make the same worn-out, illogical, misguided, and warped arguments. See, e.g., Hart v. Comr., T. C. Memo 2000-78.

Several months ago, with his tax debts heading north of half a million dollars, Hart filed for bankruptcy. According to this story, Hart also owes money to a law firm and is fighting a U.S. Justice Department attempt to foreclose on his home. According to another story, Hart has proposed to pay $12,000 over a five-year period to settle $600,000 of debt. One wonders if Hart noticed the absurd deal worked out for Ford T. Johnson, which I noted and criticized in From Tax Until Eternity. Johnson had complained about a deal permitting him to pay off a $2.5 million debt in $400 monthly installments.

What’s going on in the heads of people who think they can escape responsibility? Perhaps it reflects the tax fraud defense offered in Browning v. Comr., T. C. Memo 2011-261. In that case the taxpayer explained, “[I]t’s like running a red light or going the speed limit. You do things you shouldn’t while you can.” According to this story, the house that Hart is trying to save from foreclosure “was built in part with logs he illegally harvested from state school endowment land.” Despite his claim that citizens are permitted to take the logs for free, he repeatedly lost his appeals but never paid off the judgment. Some people interpret “freedom” and “rights” as licenses to do whatever they want, whenever they want, with no regard for the freedom or rights of anyone else.

Somehow, Hart got himself elected to the Idaho legislature and was re-elected three times. It’s unclear whether voters knew about his log acquisitions and his tax return behavior. Surely some of them did, but perhaps those who did were the ones who voted for the other candidate. Eventually, to avoid ethics sanctions, he stepped down from the Idaho House tax committee. But the good news is that several weeks ago he lost in the GOP primary and will not be serving a fifth term. Enough voters opened their eyes and ears, and used their brains. Why it took so long is unclear.

Image: Taxes/Shutterstock