The IRS has filed another $300,000 in federal tax liens against state Rep. Phil Hart, but the Athol legislator says he doesn't have to pay them.

The IRS filed two tax liens totaling $292,934 last Wednesday against the Sarah Elizabeth Hart Trust, the trust that owns Hart's Athol home, identifying Hart as nominee. Another two liens worth $3,906 have also been filed against Alpine Northwest Trust, which owns Hart's business, Alpine Engineering.

The tax liens are for unpaid taxes, interest and penalties that span 1997-2004, as well as 2006 and 2008.

"I thought it was just a rumor at first, but it's actually true," Hart said on Monday.

Hart isn't worried, even with the nearly $300,000 in liens filed against him last year for several years of boycotting income tax.

The third-term legislator said the newly filed liens are duplicates of liens previously filed against him personally. The new liens won't be collected, he added.

"It's not an increase. It's just filing the same thing in two different places," he said.

The new liens provide extra security for the IRS, he said. If he were to die, he said, the new liens would allow the IRS to sell his home to pay off his debt.

"It's like they're taking a belt and suspenders approach," Hart said.

He added that he still hopes the IRS will eventually acknowledge more of his business deductions and whittle down what he owes.

"I'm anxious for my day in court," he said. "Hopefully when we actually examine the amounts and what I earned in the deductions, the numbers are going to be far smaller."

According to the Kootenai County Records Department, the federal government filed $178,350 in liens against Hart between 2004 and 2007. There was $257,947 in liens filed against him in 2009.

Hart still owes more than $53,000 in unpaid taxes, interest and penalties to Idaho, as well.

Hart has said he has paid $120,000 in the past five years.

A House Ethics Committee dismissed two charges against Hart related to his tax issues last month and earlier this summer. One charge was for conflict of interest and other for abusing his legislative privilege to delay his tax cases.

The committee voted in favor of removing Hart from the Revenue and Taxation Committee, which the house speaker will eventually decide.

Hart declared war against the income tax in 1996, when he stop paying his income taxes and sued the federal government over the tax being unconstitutional. He has also authored a book on the subject, "Constitutional Income: Do You Have Any?"

His lawsuit was unsuccessful, and he was eventually left with repaying several years of unpaid taxes.

Karen Connelly, IRS spokesperson for Idaho, said the agency can't comment on individual tax cases.

Hart said he is eager to have his tax debt frenzy behind him.

"I'm frustrated it's been taking so long," he said.