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Waiver request submitted by Timothy Palmatier, member of the Louisiana School Employees' Retirement System, regarding a $450 late fee assessed for filing his 2011 Tier 2.1 annual pfd 9 days late. |
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Mr. Palmatier retired in January 2012 and did not receive the typical reminders that he would if he hadn't left state employment. Mr. Palmatier served as a designee member. When Mr. Palmatier received the notice of delinquency, he had difficulty locating a copy of his 2011 tax return, which had pertinent information on it to complete the pfd. He is also presently employed with the Jefferson Parish as the Finance Director. During the time the response was required to the notice of delinquency, he was pressed with the legislative fiscal session combined with out of state commitments.
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TYPE OF REPORT: 2011 Tier 2.1 Annual Report
DATE NOD RECEIVED: May 11, 2013
DATE REPORT FILED: May 30, 2013
DAYS LATE: 9 days
ASSESSED LATE FEE: $450
OTHER LATE FILINGS: No
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La. R.S. 42:1124.4 of the Code provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than seven (7) business days after receipt of the notice of delinquency.
La. R.S. 42:1124.2.1 requires financial disclosure for each member and designee of a board or commission which has the authority to expend, disburse or invest $10,000 or more of funds in a fiscal year on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office.
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| Assigned Attorney: |
Tracy Barker |
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