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Waiver request submitted by David Wade, an East Baton Rouge Parish Constable, regarding a $2,500 late fee assessed for filing his 2011 Tier 2 annual pfd 159 days late. |
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Mr. Wade states that he timely filed a notice of extension with a copy of his IRS extension for 2011 by mailing it in April 2012 through regular mail. The staff has no record of receiving this notice of extension. The staff issued a notice of delinquency in July 2012. Mr. Wade states he called and spoke with Tina Perkins upon receipt of the notice of delinquency. He states that he was directed to resend the notice of extension and was not advised to file the report or that there would be any late fees. Mr. Wade filed his report 3 days after the extended IRS filing date due to Hurricane Issac.
According to staff's records, the staff received the notice of extension on July 10 and sent out a notice of delinquency on July 19 stating that the notice of extension was filed untimely and therefore he was required to file the report. There is no record of Mr. Wade calling the office in response to the notice of delinquency.
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TIER: 2
TYPE OF REPORT: 2011 Annual Report
DATE NOD RECEIVED: July 23, 2012
DATE REPORT FILED: January 16, 2013
DAYS LATE: 159 days
ASSESSED LATE FEE: $2,500
OTHER LATE FILINGS: No
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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 fourteen (14) business days after receipt of the notice of delinquency.
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Based on the waiver guidelines, waive the late fee.
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| Assigned Attorney: |
Tracy Barker |
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