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Reconsideration of an untimely waiver request submitted by Robert Morton, a member of the Louisiana State Mineral Board, regarding a $1,500 late fee assessed for filing his amended 2010 Tier 2.1 annual pfd 361 days late. |
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No new information was given. Mr. Morton states he would like to appeal for his failure to timely file his 2011 tax returns. Staff assumes he means to reference his 2010 tax returns and as stated previously, staff does not believe the 2010 tax return is needed to file a Tier 2.1 annual pfd.
Initial Information:
The waiver request was filed one day late.
Mr. Morton states that when he received the notice of delinquency in March 2012 that he did not possess the documents which would facilitate his filing of the pfd. He states that he had filed for an extension to file his 2010 federal tax returns and did not file his tax returns until June 6, 2013.
The only income required to be reported on a Tier 2.1 is that income received from the state, political subdivision or in connection with services performed for a gaming interest. The report could have been filed without the 2010 federal tax return.
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TYPE OF REPORT: 2010 Tier 2.1 Annual Report (Amended)
DATE NOD RECEIVED: March 22, 2012 (original report filed on February 29, 2012)
DATE REPORT FILED: April 8, 2013
DAYS LATE: 361 days
ASSESSED LATE FEE: $1,500
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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