An Athol state legislator says that the amount he owes in back taxes is still questionable, in light of the latest legal hiccup.

"I believe it's debatable," Phil Hart said on Thursday.

The four-term legislator is asking the Idaho Supreme Court to determine whether he filed an appeal with the Idaho Tax Commission on time.

If the court rules in his favor, Hart said, it could bring him one step closer to being granted tens of thousands of dollars in business deductions, lowering the grand total he owes after years of boycotting income tax payments.

"I believe it (the back taxes I owe) is highly inflated because of the denial of all my business deductions," Hart said.

Hart in 2010 had appealed to the Idaho Board of Tax Appeals when the Idaho Tax Commission denied him business deductions spanning about 8 years.

The state board ruled it didn't have jurisdiction over the appeal. Last December, the First District Court granted the commission's motion to dismiss the appeal, on grounds that Hart's appeal wasn't filed on time, and also contained other flaws.

Justice John Mitchell refused to reconsider the decision this March.

Now Hart is taking the issue to the state's highest court. He insists that his appeal was filed by the 91-day deadline, he said.

Hart contends that he filed the appeal on March 30, he said, though the state says it was filed a day late on March 31.

"I believe they don't want to give me my day in court," Hart said. "But you know, if I was frivolous, I would think they would welcome the opportunity for me to have my day in court so I could make an idiot of myself."

He added that the filing deadline fell at the time the legislature was going into session.

That should have impacted the deadline date, he believes, as legislators are allowed to delay civil action when the legislature is in session.

"I do think that affects the deadline," Hart said.

Hart's appeal concerned $53,000 in income taxes, penalties and interest the Tax Commission ordered him to pay.

Hart said he doesn't think he should have to pay it.

"It would be a setback," said Hart, who owns Alpine Engineering.

The federal government has filed hundreds of thousands of dollars in liens against Hart and against two trusts he created.

Hart is also asking the Supreme Court to determine if the First District Court erred in refusing to delay a March 16 hearing which coincided with Hart serving in the legislature.

Issues with Hart's tax battle led to investigations by a legislative Ethics committee last year. Hart was removed from the House Tax Committee and resigned his vice chairman role with the House Transportation Committee.

Hart said both sides need to make their arguments in front of the Supreme Court.

He didn't know when a decision might be made.