The federal government is suing an Athol legislator for more than half a million dollars in unpaid taxes, interest and penalties, and is pushing for foreclosure on property he appears to have transferred illegally.

Idaho's U.S. Attorney Wendy Olson and U.S. Department of Justice Attorney Adam Strait filed a suit against Rep. Phil Hart through the U.S. District Court on Thursday, which included a list several pages long of unpaid federal income taxes, penalties and interest from 1996 to 2008.

It also includes a list of notices of federal tax liens recorded over several years over the unpaid assessments.

"Hart has neglected, failed or refused to make full payment to the U.S. of the assessed amounts and the interest and penalties accrued thereon," the document reads.

Hart is personally liable for the unpaid balances, together with the interest and penalties through Oct. 1, 2011, which total $549,703.48, the suit reads.

The U.S. is entitled to a judgment against Hart for that total sum as of Oct. 31, it states.

Hart could not reached for comment on Friday afternoon.

The suit also contends that the U.S. is entitled to judgment declaring that a property transaction of Hart's is fraudulent and void.

According to the document, Hart conveyed interest in his Athol property in 1997 to the trustee of White Peak Ventures, Tim Ortega, who then conveyed the property to the unknown trustee of the unregistered Sarah Elizabeth Hart Trust.

It is believed, the suit states, that Hart didn't receive reasonable consideration in exchange for the property when he conveyed it to White Peak Ventures. Nor did White Peak Ventures receive reasonable consideration when conveying property to the trustee of the Sarah Elizabeth Hart Trust.

"On information and belief, Hart is the trustee of Sarah Elizabeth Hart Trust," the document states.

Despite the transfers, Hart has continued to reside at the property, the suit states. He is believed to pay local property taxes on the property, and to not pay rent in exchange for residing there.

The suit contends that Hart and Ortega participated in the property transfers "with the actual intent of hindering, delaying and defrauding the U.S. in its attempt to collect Hart's federal income taxes."

Sarah Elizabeth Hart Trust and White Peak Ventures are sham entities, the lawsuit also reads, and "should be disregarded."

The U.S. is entitled to a judgment declaring that both are Hart's nominees or alter egos, and that Hart "is the true and beneficial owner of the property," the document reads.

The suit also demands that the federal tax liens on the property be foreclosed, and that it be sold, the proceeds distributed with the court's findings as to the validity and priority of liens and claims of all parties.

The federal government also requests to be granted legal costs and any other justified relief.