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Request to for the Board to reconsider its decision to decline to waive a $2500 late fee submitted by Lisa Ray Diggs, Clerk / 2nd City Court / Orleans Parish, assessed for filing her 2022 Tier 2 annual pfd 145 days late. |
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Initial Request
Lisa R. Diggs failed to file the 2022 PFD on time because she had issues with her tax return that needed to be taken care of with her accountant. She has since resolved said problems, and her federal and state returns have been filed. In the future, she does not foresee any issues with submitting her disclosures on time. Ms. Diggs would like to request a waiver of the late fee.
Reconsideration Request
Ms. Diggs states that she received a call from a BOE representative in June 2024 advising her of the delinquency notice and a late fee order had been mailed. She states that she did not receive the NOD. She restates that she did not know she could file her PFD without filing her taxes.
Staff Notes: A BOE representative contacted Ms. Diggs in June 2024 as she had filed her 2023 PFD incorrectly. During the conversation, Ms. Diggs was made aware of her outstanding 2022 PFD and the Late Fee Order that was going to be issued.
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TYPE OF REPORT: 2022 Tier 2 Annual Report
ORIGINAL FILING DATE: 05/15/2023
DATE NOD RECEIVED: 01/30/2024 (signature not legible)
DATE REPORT FILED: 07/02/2024
DAYS LATE FROM NOD: 145 days
DAYS LATE FROM ORIGINAL DUE DATE: 414 days
ASSESSED LATE FEE: $2500
PRIOR/OUTSTANDING PFD LATE FEES: None
PRIOR/OUTSTANDING CF LATE FEES: None
OUTSTANDING DISCLOSURE REPORTS: None
PRIOR EXPERIENCE: has filed 4 reports or amendments
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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 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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Affirm prior decision to decline to waive.
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| Assigned Attorney: |
Tracy Barker |
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