A north Idaho lawmaker on Wednesday denied allegations in a complaint that is under investigation by a House ethics committee.

State Rep. Phil Hart, R-Athol, denied both allegations in the complaint filed against him by House Minority Leader John Rusche of Lewiston. The complaint alleges he used his public office to get special treatment while trying to avoid paying taxes, and raises conflict-of-interest questions about Hart’s fight over unpaid taxes.

Hart, a member of the House Revenue and Taxation Committee, faces nearly $300,000 in tax liens from the Internal Revenue Service, while also owing the Idaho Tax Commission another $53,000 in state income taxes and accumulated interest and penalties.

In his dealings with the commission, Hart has tried to argue that his status as a lawmaker exempted him from the deadline for filing an appeal contesting the amount he owes, an assertion that state attorneys have disputed.

In a letter accompanying the response to the ethics committee, Hart wrote that he supports the process, but is “concerned that anyone would choose to base an ethics complaint from what ‘appears’ from ‘recent news accounts.’”

“If the legislature were to convene an ethics committee each time a news account infers, implies, or even accuses one of its members of some inappropriate action we would literally have no time to attend to the peoples’ business,” Hart wrote.

All rulings regarding Hart in all proceedings before the tax commission were in Hart’s “individual capacity and not as a member of the House,” Starr Kelso, Hart’s attorney, wrote in the response.

Kelso added that Hart has not voted on anything of “sole personal interest to him.”

The ethics committee meets next on July 29.

Ben Botkin may be reached at bbotkin@magicvalley.com or 735-3238.