| Reconsideration of a waiver request submitted by Terance Irvin, member of the Gonzales City Council, regarding a $2500 late fee assessed for filing his 2009 Tier 2 annual pfd 282 days late. |
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New Information:
At the December meeting, the Board suspend all but $500 of the late fee for filing his 2009 Tier 2 annual pfd 282 days late.
Mr. Irvin states that this was the first year the report was required; however, the 2008 report was the first report required. He also states that he thought the report should be filed after filing personal income taxes. He had requested an extension with the IRS and did not file the pfd. However, to be entitled to an extension, a notice must be filed with the Board.
Initial Information:
Mr. Irvin claims that he submitted all of the reports timely but the income was reported on the wrong schedules.
A review of our database records indicate that the three reports needed to be amended because the income was reported on the incorrect schedule. However, the 2009 annual report was not timely filed as Mr. Irvin suggests. It was actually filed 282 days late.
The notice of delinquencies for all three amendments were received on the same day and amended on the same day. Mr. Irvin filed the amendments in response to a "second notice."
The Board has in the past waived late fees associated with the filing of amendments involving income reported on the wrong schedule.
His 2012 report has been filed and the income reported correctly.
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TYPE OF REPORT: 2009 Tier 2 Annual Report
DATE NOD RECEIVED: October 17, 2011
DATE REPORT FILED: August 12, 2012
DAYS LATE: 282 days
ASSESSED LATE FEE: $2,500
OTHER LATE FILINGS: The Board waived $7,500 for the amendments associated with the 2009 amended Tier 2, 2010 amended Tier 2 and 2011 amended Tier 2. The income was reported on the wrong schedule.
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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.
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.
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| Assigned Attorney: |
Tracy Barker |
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