| Reconsideration of the Board's denial of a waiver request submitted by Ray Lauga, Jr., a member of the St. Bernard Parish Council-District A, regarding a $2,500 late fee assessed for filing his 2015 Tier 2 Annual PFD 36 days late. |
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Mr. Lauga stated that he thought he could file an extension for his federal taxes and file his pfd 30 days after filing his taxes. He filed for an extension for his 2015 federal taxes, filed his tax return on September 15, 2016 and filed his pfd on October 13, 2016.
In his request for reconsideration, no new information has been submitted. Mr. Lauga still asserts that the filing date has changed and filings are now required by May 15th.
Initial Information:
He stated he read where the Board is now requiring filings on May 15th. He does not state what he read or where he got that information. However, a Tier 2 filer may have an extension based on an extension filed for his federal tax return, but a notice must be filed with the Board. Although Mr. Lauga has filed an extension request with Board every year since 2009 (except 2013), he did not file an extension request for 2015, which triggered the issuance of the NOD.
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TYPE OF REPORT: 2015 Tier 2 Annual Report
ORIGINAL DUE DATE: May 15, 2016
DATE NOD RECEIVED: August 26, 2016 (wife signed green card)
DATE REPORT FILED: October 13, 2016
DAYS LATE FROM NOD: 36 days
DAYS LATE FROM ORIGINAL DUE DATE: 150 days
ASSESSED LATE FEE: $2,500
OUTSTANDING PFD LATE FEES: None
OUTSTANDING CF LATE FEES: None
OUTSTANDING DISCLOSURE REPORTS: None
PRIOR LATE FEES SUSPENDED/WAIVED: None
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La. R.S. 42:1124.2 requires each person holding a public office who represents a voting district having a population of 5,000 or more persons to file an annual personal financial disclosure statement 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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