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BOISE -- Idaho's tax-protesting lawmaker Phil Hart has filed for bankruptcy protection in federal court.

Hart's decision to seek Chapter 13 protection comes two weeks after he lost his bid for a fifth term in the Idaho House of Representatives. It's also the latest development in the northern Idaho lawmaker's battle with state and federal government over unpaid taxes and interest.

The Spokesman-Review reports Hart listed only three creditors in his filing -- The Internal Revenue Service, State Tax Commission and Anderson & Krieger, a construction defect law firm in Sacramento, Calif.

Hart also is tangling with the U.S. Justice Department, which is seeking to foreclose on his Athol home over more than $500,000 in back federal income taxes, penalties and interest. Hart's state debt is estimated at more than $53,000.

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