Background

Idaho state Rep. Phil Hart objects to how Congress and the IRS interpret the 16th Amendment, which gives the federal government the power to collect income taxes. He stopped paying income tax in 1996 while he filed a lawsuit against the IRS.

In 2003, after losing his lawsuit, Hart conceded and began paying his taxes.

Now, he said, the IRS is auditing him to ensure he’s paying the correct amount, which so far is estimated at nearly $90,000 in back taxes, penalties and interest.